Page 1907 - Week 05 - Thursday, 10 May 2018

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The GPB does not provide any decisions, rather the Board provides advice to the delegates to enable decisions. During this period the Board has considered 43 items from the Land Development Agency, one item from the City Renewal Authority and three items from the Suburban Land Agency.

Federal government—financial disputes
(Question No 1099)

Mr Coe asked the Treasurer, upon notice, on 23 March 2018:

Can the Treasurer provide the total number of times a dispute has arisen between the Australian Taxation Office and any ACT Government directorate or agency since 1 July 2012, including the (a) relevant ACT Government directorate or agency, (b) value of payments or money in dispute, (c) financial year in which the dispute arose, (d) nature of the dispute, (e) financial year in which the dispute was resolved, (f) resolution or outcome of the dispute and (g) value of any payments or money returned to the Australian Taxation or ACT Government.

Mr Barr: The answer to the member’s question is as follows:

Since 1 July 2012, there has only been one instance of a dispute between an ACT Government directorate or agency and the Australian Taxation Office (ATO). The details of this dispute are as follows:

Question

Response

(a) Relevant ACT Government directorate or agency

Land Development Agency (LDA)

(b) Value of payments of money in dispute

$8.5m

(c) Financial year in which the dispute arose

2015-16

(d) Nature of the dispute

This dispute consisted of four questions which were due to be addressed through an Alternative Dispute Resolution (ADR). A decision was handed down by the independent evaluator on one of the questions on 24 May 2017. The dispute surrounded the application of A New Tax System (Goods and Services Tax) Act 1999 (GST Act) on the supply of varying parcels of Territory Land.

Question 1: The ability for the LDA to apply Item 4 of the table in s75-10(3) of the GST Act on unimproved Territory land. In particular the discussion around what constitutes an improvement was explored. The value of the monies in dispute was $0.7m.

Question 2 and 3: The ability for the LDA to apply the GST free provisions of the GST Act and the supply of Englobo land. The value of the monies in dispute was $7.8m.

Question 4: Discussed the Tax Commissioner’s discretion to provide a refund under the old provision of s.105-65 of the Tax Administration Act.

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