❓ A WA parliamentary question probes the timing and legality of land tax cuts announced before parliamentary approval, focusing on the distribution and cost of related brochures. The Treasurer's response defends the actions based on existing legislation allowing for gazetted notices to enact tax changes prior to full parliamentary approval.
AnsweredQoN 202Legislative Council
QuestionView source ↗
(1) Are the announced land tax cuts incorporated in the land tax rates specified in the Department of Treasury and Finance ‘Land Tax 2008-09’ brochure?
(2) If no to (1), why not?
(3) If yes to (1), why has the Treasurer issued the information brochures specifying the new land tax rates before the Parliament has considered legislation enabling the cuts?
(4) How many ‘Land Tax 2008-09’ brochures have been printed and what is the total printing cost?
(5) How many ‘Land Tax 2008-09’ brochures have been distributed and to whom?
(6) What is the production and printing cost of the ‘Land Tax 2008-09’ brochures which were printed before the Land Tax cut announcement and had to be discarded?
(2) If no to (1), why not?
(3) If yes to (1), why has the Treasurer issued the information brochures specifying the new land tax rates before the Parliament has considered legislation enabling the cuts?
(4) How many ‘Land Tax 2008-09’ brochures have been printed and what is the total printing cost?
(5) How many ‘Land Tax 2008-09’ brochures have been distributed and to whom?
(6) What is the production and printing cost of the ‘Land Tax 2008-09’ brochures which were printed before the Land Tax cut announcement and had to be discarded?
AnswerView source ↗
Answered
16 March 2009
Responded by
Parliamentary Secretary representing the Treasurer
Response time
103 days
(1) Yes.
(2) Not applicable.
(3) The
Taxation Administration Act 2003
(TAA) contains a power, subject to certain conditions, to enable identified provisions of a bill to amend a taxation Act to operate by notice published in the Gazette prior to its passage in the Parliament. The amending legislation for the requisite changes to the
Land Tax Act 2002
is currently before the Parliament. The notice for enabling the new land tax scale to be used for 2008-09 assessment purposes was Gazetted on 14 November 2008. Section 133 of the TAA provides that while the notice is in force, the provisions covered by the notice have effect as if those provisions have been passed without amendment and had come into operation. On that basis, State Revenue commenced the issue of 2008-09 assessments, which are accompanied by the brochure to ensure taxpayers are adequately informed.
(4) 120,000 brochures were printed at a cost of $13,871 (including GST).
(5) Each 2008-09 land tax assessment notice issued is accompanied by a Land Tax 2008-09 brochure. As at 28 February 2009, 108,398 assessments have been issued. As in previous years, a copy of the brochure has been forwarded to every member of Parliament, for their information and assistance in handling constituent enquiries.
(6) Nil. No brochures were printed prior to the 21 October 2008 announcement.
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(2) Not applicable.
(3) The
Taxation Administration Act 2003
(TAA) contains a power, subject to certain conditions, to enable identified provisions of a bill to amend a taxation Act to operate by notice published in the Gazette prior to its passage in the Parliament. The amending legislation for the requisite changes to the
Land Tax Act 2002
is currently before the Parliament. The notice for enabling the new land tax scale to be used for 2008-09 assessment purposes was Gazetted on 14 November 2008. Section 133 of the TAA provides that while the notice is in force, the provisions covered by the notice have effect as if those provisions have been passed without amendment and had come into operation. On that basis, State Revenue commenced the issue of 2008-09 assessments, which are accompanied by the brochure to ensure taxpayers are adequately informed.
(4) 120,000 brochures were printed at a cost of $13,871 (including GST).
(5) Each 2008-09 land tax assessment notice issued is accompanied by a Land Tax 2008-09 brochure. As at 28 February 2009, 108,398 assessments have been issued. As in previous years, a copy of the brochure has been forwarded to every member of Parliament, for their information and assistance in handling constituent enquiries.
(6) Nil. No brochures were printed prior to the 21 October 2008 announcement.
Notice: This document is created or edited using unregistered or evaluation copy of rtLib valid for testing or development purposes only. To use it for productive or any other purposes please register it. You may purchase the license on
http://www.rtlib.com
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