❓ Hon Paddy Embry raises concerns about the administrative burden of the state hire tax on small businesses and questions why small businesses are not encouraged through reduced taxation. The Minister responds by stating the government is reviewing state business taxes, including rental business duty, with the aim of improving efficiency and simplicity.
AnsweredQoN 1079Legislative Council
QuestionView source ↗
(1) State hire tax is a 1.8 per cent tax levied by the Office of State Revenue on someone who owns a rental business, be it for videos, cars or some other machinery. Many administrative costs are involved in recovering this state hire tax on small items such as teacups and saucers. Is it possible for the Government’s taxation advisers to come up with a simple scheme that would be easier to manage and less costly in time and wages for small business? (2) Can the minister explain why small business is not encouraged by way of reduced taxation, rather than being burdened with an extra tax? Hon N.D. GRIFFITHS
AnswerView source ↗
I thank the member for some notice of this question. (1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
(2) Can the minister explain why small business is not encouraged by way of reduced taxation, rather than being burdened with an extra tax? Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. (1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. (1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
I thank the member for some notice of this question. (1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
(1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
(2) Can the minister explain why small business is not encouraged by way of reduced taxation, rather than being burdened with an extra tax? Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. (1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
Hon N.D. GRIFFITHS replied: I thank the member for some notice of this question. (1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
I thank the member for some notice of this question. (1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
(1)-(2) It is presumed that the impost the member is referring to is rental business duty, which is imposed under the Stamp Act 1921. The Government announced at the time of the 2001-02 budget that it was undertaking a review of State business taxes, including rental business duty. As stated in the review’s further terms of reference, the overall objective of the review is to make recommendations on how to improve the efficiency, equity and simplicity of the State’s tax system, with a particular focus on minimising compliance costs. The Government anticipates that the final report of the review will be submitted to it on 28 February 2002. The Government will announce its response to the review recommendations as part of the 2002-03 budget.
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