❓ Hon Barry House questions the Treasurer's representative about the potential disproportionate impact of the new premium property tax on owners of heritage-listed properties, suggesting it's a form of death duty. Hon N.D. Griffiths responds that valuations consider heritage agreements and dismisses the death duty claim, deflecting with criticism of the opposition's GST on funerals.
AnsweredQoN 573Legislative Council
QuestionView source ↗
(1) In relation to the Government’s reintroduction of death duties via the new premium property tax, is the minister aware that the owners of heritage-listed properties will be disproportionately affected because the market value of their properties could be much less than the statutory valuation? (2) If so, will the Gallop Government make adjustments to allow for this anomaly? (3) If not, why not? Hon N.D. GRIFFITHS
AnswerView source ↗
I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
(2) If so, will the Gallop Government make adjustments to allow for this anomaly? (3) If not, why not? Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
(3) If not, why not? Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
(2) If so, will the Gallop Government make adjustments to allow for this anomaly? (3) If not, why not? Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
(3) If not, why not? Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
I thank the member for some notice of this question. I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
I understand that, in determining the unimproved value of a property, the Valuer General’s Office takes into account restrictions and enhancements to the land resulting from a heritage agreement. Given that the unimproved value of land is reviewed in cases in which there is a heritage agreement, the owners of heritage-listed properties that are party to a heritage agreement should not be disproportionately affected by the premium property tax. It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
It is absurd to claim that concessional arrangements for the payment of this tax, which are based on existing pensioner local government rate concessions, amount to the reintroduction of death duties. Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
Several members interjected. Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
Hon N.D. GRIFFITHS: For the benefit of those members opposite, I shall read the last sentence. The application of the coalition’s goods and services tax to funerals does, however, represent a tax on death and this latter measure should be revoked.
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