❓ A WA parliamentary question examines the application of stamp duty to internet movie hire businesses, specifically questioning the difference in treatment between traditional video shops and online providers like Telstra BigPond Movies. The Treasurer's representative cites legislative secrecy provisions as a barrier to answering specific questions about individual providers.
AnsweredQoN 33Legislative Council
QuestionView source ↗
Internet movie hire businesses, STAMP DUTY ON HIRING REVENUE
(1) What is the rate of stamp duty calculated on hiring revenue required to be paid by video hire business operators to the Office of State Revenue? (2) Is the stamp duty impost payable by Telstra BigPond Movies, which charges for the viewing of movies and normally operates nationally through the Internet; and, if not, why not? (3) Are there other Internet providers known to the Office of State Revenue that conduct similar Internet movie hire businesses to Telstra BigPond Movies; and, if so, who are the providers? (4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE
(1) What is the rate of stamp duty calculated on hiring revenue required to be paid by video hire business operators to the Office of State Revenue? (2) Is the stamp duty impost payable by Telstra BigPond Movies, which charges for the viewing of movies and normally operates nationally through the Internet; and, if not, why not? (3) Are there other Internet providers known to the Office of State Revenue that conduct similar Internet movie hire businesses to Telstra BigPond Movies; and, if so, who are the providers? (4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE
AnswerView source ↗
I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(2) Is the stamp duty impost payable by Telstra BigPond Movies, which charges for the viewing of movies and normally operates nationally through the Internet; and, if not, why not? (3) Are there other Internet providers known to the Office of State Revenue that conduct similar Internet movie hire businesses to Telstra BigPond Movies; and, if so, who are the providers? (4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(3) Are there other Internet providers known to the Office of State Revenue that conduct similar Internet movie hire businesses to Telstra BigPond Movies; and, if so, who are the providers? (4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(2) Is the stamp duty impost payable by Telstra BigPond Movies, which charges for the viewing of movies and normally operates nationally through the Internet; and, if not, why not? (3) Are there other Internet providers known to the Office of State Revenue that conduct similar Internet movie hire businesses to Telstra BigPond Movies; and, if so, who are the providers? (4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(3) Are there other Internet providers known to the Office of State Revenue that conduct similar Internet movie hire businesses to Telstra BigPond Movies; and, if so, who are the providers? (4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(4) Is the Office of State Revenue aware of the approximate annual hiring revenue of the Internet movie hire providers? (5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(5) What is the distinction between the charging of stamp duty for the hire of a movie from a video shop and a charge imposed by an Internet provider to view the same movie? Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
Hon KIM CHANCE replied: I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
I thank the member for some notice of this question. Unfortunately, there is difficulty in answering parts (2), (3) and (4). I will explain that when I get to it. (1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(1) The rate of stamp duty is 1.5 per cent of the hiring fees charged by the business in excess of $50 000 in one year. (2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(2)-(4) The office is unable to disclose individual taxpayer details due to legislative secrecy provisions. (5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
(5) If the movie provided by an Internet provider is delivered to the customer in Western Australia by post or other such delivery method, there is no distinction in the charging of stamp duty. If the movie is downloaded directly from the Internet, no stamp duty is payable.
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