Page 4785 - Week 13 - Thursday, 28 November 2019
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expressed in simple terms, and the policy should be plainly and clearly articulated in the legislation and in all government documentation.
I believe that there are some good things in this bill, like the compassionate case exemption for land tax. We should be treating those who have lost a loved one and the vulnerable in our society with respect, understanding and compassion. Everybody deserves this. The two-year exemption brings land tax into line with other exemptions for similar circumstances. There is also the power for the commissioner to accept lesser amounts in garnishee action, and allow a flexibility in payments. I hope that the ACT government will be exercising compassion in these circumstances as well.
I believe that there is more that we can be doing to offer support to Canberrans when they need it and to allow greater flexibility for people trying to meet their tax obligations. Canberra is an expensive place to live and work, and we should be doing everything we can to relieve that burden.
MR BARR (Kurrajong—Chief Minister, Treasurer, Minister for Social Inclusion and Equality, Minister for Tertiary Education, Minister for Tourism and Special Events and Minister for Trade, Industry and Investment) (4.13), in reply: I thank the Greens party and the Liberal Party for their support of this legislation. I will not go over all elements of the bill, as I did so in my introductory remarks.
I will observe a couple of important changes, some of which have been touched on by previous speakers, firstly, around the provision for the Commissioner of ACT Revenue to exempt land tax in compassionate cases for a period of up to two years. This reduces the administration burden in these circumstances. Further, the extending of objection rights for an internal review of interest on unpaid land rent will ensure that people paying land rent will have the same review rights as other taxpayers. Removing public notification of payroll tax grouping exclusions brings the ACT into line with other jurisdictions and supports a harmonised approach.
The bill also provides the revenue office with greater flexibility in the recovery of tax debts, as has been touched on. The commissioner will no longer be required by law to take all of the money available from a particular source, and can now better tailor a garnishee action to respond to an individual’s situation. The other amendments contained in the legislation assist to improve consistency in tax laws and support tax administration for duty deferral arrangements and land rent payments.
In summary, the bill makes adjustments that update and improve upon the territory’s revenue system, which is an important endeavour for tax reform. I thank members for their support and commend the bill to the Assembly.
Question resolved in the affirmative.
Bill agreed to in principle.
Leave granted to dispense with the detail stage.
Bill agreed to.
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