❓ Minister Brown acknowledges a QUT study showing the GST negatively impacts small business growth, while also criticising federal tax policies affecting WA businesses.
AnsweredQoN 573Legislative Assembly
QuestionView source ↗
I refer to a recent study of the goods and services tax undertaken by the Queensland University of Technology. Is the minister aware of the study and will he explain what it shows about the impact of the GST on small businesses? Mr C.M. BROWN
AnswerView source ↗
I thank the member for Swan Hills for her question and her continuing interest in small business, particularly in her electorate. I am aware of the study of businesses across Australia that was conducted by Professor Sandra Harding of the faculty of business at the Queensland University of Technology. The study looked at the impact of the goods and services tax on businesses in Australia to gauge the effect it had on the growth of those businesses. It is an interesting study. Professor Harding found that the GST has had a detrimental impact on the growth of 22 per cent of all the organisations surveyed. One in five business organisations said that the GST is detrimental to growth. Several opposition members interjected. Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Mr C.M. BROWN replied: I thank the member for Swan Hills for her question and her continuing interest in small business, particularly in her electorate. I am aware of the study of businesses across Australia that was conducted by Professor Sandra Harding of the faculty of business at the Queensland University of Technology. The study looked at the impact of the goods and services tax on businesses in Australia to gauge the effect it had on the growth of those businesses. It is an interesting study. Professor Harding found that the GST has had a detrimental impact on the growth of 22 per cent of all the organisations surveyed. One in five business organisations said that the GST is detrimental to growth. Several opposition members interjected. Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
I thank the member for Swan Hills for her question and her continuing interest in small business, particularly in her electorate. I am aware of the study of businesses across Australia that was conducted by Professor Sandra Harding of the faculty of business at the Queensland University of Technology. The study looked at the impact of the goods and services tax on businesses in Australia to gauge the effect it had on the growth of those businesses. It is an interesting study. Professor Harding found that the GST has had a detrimental impact on the growth of 22 per cent of all the organisations surveyed. One in five business organisations said that the GST is detrimental to growth. Several opposition members interjected. Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Several opposition members interjected. Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Mr C.M. BROWN replied: I thank the member for Swan Hills for her question and her continuing interest in small business, particularly in her electorate. I am aware of the study of businesses across Australia that was conducted by Professor Sandra Harding of the faculty of business at the Queensland University of Technology. The study looked at the impact of the goods and services tax on businesses in Australia to gauge the effect it had on the growth of those businesses. It is an interesting study. Professor Harding found that the GST has had a detrimental impact on the growth of 22 per cent of all the organisations surveyed. One in five business organisations said that the GST is detrimental to growth. Several opposition members interjected. Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
I thank the member for Swan Hills for her question and her continuing interest in small business, particularly in her electorate. I am aware of the study of businesses across Australia that was conducted by Professor Sandra Harding of the faculty of business at the Queensland University of Technology. The study looked at the impact of the goods and services tax on businesses in Australia to gauge the effect it had on the growth of those businesses. It is an interesting study. Professor Harding found that the GST has had a detrimental impact on the growth of 22 per cent of all the organisations surveyed. One in five business organisations said that the GST is detrimental to growth. Several opposition members interjected. Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Several opposition members interjected. Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Mr C.M. BROWN: The Opposition does not want to listen to this. This Queensland university study sets out the position of business. The interesting thing about the study is that it looked at not only whether the tax is detrimental to business growth but also what type of businesses it affects. It found that the GST acts as a retardant for only 11 per cent of large businesses but acts as a retardant for one in three small businesses. One-third of businesses that would otherwise seek to grow are not inclined to grow because of the impact of the GST. Members opposite say that they represent the interests of small business. However, they are completely silent on this issue; they cannot be heard at all. If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
If members want to know about the impact the GST has had in this State, they should look at the two other tax changes that have had a major impact on this State over the past few years. Accelerated depreciation and the so-called Ralph reforms have affected major capital investment in this State. The other day I was pleased that the Leader of the Opposition finally had the gumption to admit that on the radio. He said that the Ralph reform tax changes have had a negative effect on major capital expenditure in Western Australia. I thank the Leader of the Opposition for that. Now that he has said it on the radio, he must tell the Prime Minister that that is the case. Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
Another matter that has had a major impact on Western Australian business is the terrible decision made on tax concessions for research and development. Research and development in Australia peaked in 1996 but has collapsed as a result of stupid federal tax changes. At a time when Australia should be moving towards becoming a clever country and when we should be putting our international economy on the market, we - meaning the collective John Howard’s “we” - have removed the tax advantages for research and development and, therefore, we have retarded the growth of Western Australia in particular. The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
The goods and services tax, the accelerated depreciation tax and the changes to research and development tax concessions have had a detrimental effect on business growth. Collectively, they have had a major impact on business. It is about time that the Opposition started to raise these issues with its friends in Canberra on behalf of the business community of Western Australia.
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