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Hansard
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QUESTIONS WITHOUT NOTICE
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Statutory Authorities
(Mr TANNER, Mr SHARP) -
Literacy Standards
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Statutory Authorities
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Budget Outcome 1996-97
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Employment
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Greenhouse Gases
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Greenhouse Gases
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Greenhouse Gases
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Aged Care
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Human Rights and Equal Opportunity Commission
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Workplace Relations: Waterfront
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Workplace Relations: Waterfront
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Parkes International Airport
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Bushcare Program: Tree Planting
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Hunter Valley
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Wages: Safety Net
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Social Security
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Public Sector Services
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Employment Services
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Immigration: Indonesia
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Statutory Authorities
- PERSONAL EXPLANATIONS
- Jetset: Cost of Parliament House Accommodation Refurbishment
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- CHILD CARE PAYMENTS BILL 1997
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ADJOURNMENT
- Second Sydney Airport: Badgerys Creek
- Second Sydney Airport: Badgerys Creek
- Minister for Transport and Regional Development: Travelling Allowance
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Mother Teresa of Calcutta
Diana, Princess of Wales - Minister for Transport and Regional Development: Travelling Allowance
- Taxation: Exemptions for Charitable Organisations
- Adjournment
- Procedural Text
- NOTICES
- PAPERS
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QUESTIONS ON NOTICE
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Treasurer: Overseas Travel
(Mr Laurie Ferguson, Mr Costello) -
Sales Tax: Temporary Exemptions
(Mr Eoin Cameron, Mr Costello) -
Aboriginal Sites: Proposed Holsworthy Airport
(Mr Peter Morris, Dr Wooldridge) -
Aboriginal Sites: Proposed Holsworthy Airport
(Mr Peter Morris, Dr Wooldridge) -
PAYE Taxpayers
(Mr Kelvin Thomson, Mr Costello) -
Essendon Airport: Flight Path Changes
(Mr Kelvin Thomson, Mr Sharp) -
Public Hospitals: Victoria
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Proposed National Drug Summit
(Mrs Crosio, Mr Williams) -
: Report
(Mr Richard Evans, Mr Williams) -
Second Sydney Airport
(Mrs Vale, Mr Sharp) -
Kabi Kabi Aboriginal Corporation
(Mr Slipper, Dr Wooldridge) -
Caloundra and District Aboriginal and Torres Strait Islander Corporation
(Mr Slipper, Dr Wooldridge) -
Black Economy
(Mr Barry Jones, Mr Costello) -
International Labour Organisation: Representatives
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Reconciliation Convention
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Fuel Oil: Definition
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Repatriation Pharmaceutical Benefits Scheme: Prescription Medicine Dispensed
(Mr Laurie Ferguson, Mr Bruce Scott) -
TVW Telethon Institute for Child Health Research
(Mr Rocher, Dr Wooldridge) -
Seaview Airlines Disaster Inquiry: Government Response
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Department of Social Security: Boards, Councils, Committees and Advisory Bodies
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Department of Finance: Boards, Councils, Committees and Advisory Boards
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Pensioner Concession Cards
(Mr Laurie Ferguson, Mr Bruce Scott) -
Greenhouse Gases
(Mr Barry Jones, Mr Howard) -
Medicare Services: Victoria and Electoral Division of Scullin
(Mr Jenkins, Dr Wooldridge) -
Department of Finance: Staff
(Ms Ellis, Mr Fahey) -
Fremantle Region: RAAF Aircraft
(Dr Lawrence, Mr McLachlan) -
Drug Problem
(Mrs Crosio, Mr Howard) -
Live Sheep Transport Vessels
(Mr McClelland, Mr Anderson) -
Australian Pensioners and Superannuants Federation: Funding
(Mr McClelland, Dr Wooldridge) -
Charities: Government Funding
(Mr McClelland, Mr Fahey) -
Climate Change
(Mr Barry Jones, Mr Howard) -
Employment Committee of Cabinet
(Mr Kelvin Thomson, Mr Howard) -
Sole Parent Pension: Recipients
(Mr Kelvin Thomson, Mr Ruddock) -
Georges River: Pollution
(Mr McClelland, Mr Warwick Smith) -
Consultants
(Mr McClelland, Mr Fahey) -
Royal Australian Navy's Logistic Systems: Relocation
(Ms Ellis, Mr McLachlan) -
Export Market Development Grants Scheme
(Mr Latham, Mr Tim Fischer) -
Australian Government Analytical Laboratories: Heroin
(Mr Hardgrave, Mr Jull)
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Treasurer: Overseas Travel
Page: 8246
Mr Eoin Cameron
asked the Treasurer, upon notice, on 25 March 1997:
(1) Is (a) he, (b) the Prime Minister or (c) any other individual able to grant a temporary tax exemption to individuals, businesses or organisations; if so, (i) for which taxes, (ii) by whom and (iii) under what legislation can exemptions be granted.
(2) Were tax exemptions granted in the period 1984-85 to 1992-93; if so, (a) which individuals, businesses or organisations were granted exemptions, (b) from which taxes were they exempted and (c) what was the value of the exemption in each case.
(3) Did individuals, businesses or organisations apply for sales tax exemptions in the period 1984-85 to 1992-93; if so, (a) how many applied, (b) from which tax was exemption sought and (c) what was the value of the exemption sought in each case.
Mr Costello
—The Assistant Treasurer has provided the following answer to the honourable member's question:
(1) Neither the Treasurer, the Prime Minister nor any other individual is able to grant a temporary tax exemption to individuals, businesses or organisations. The taxation legislation does not make any provision for temporary tax exemptions to be granted or contain any discretion regarding temporary tax exemptions. The sales tax law must be amended to grant further exemptions.
(2) If the question is referring to temporary exemptions, then none were granted, given the answer to (1).
(3) The sales tax law provides specific exemptions for certain goods, certain organisations and specific types of organisations. The sales tax system is one of self assessment. Detailed information about the use made of these exemptions is not readily available. The Government and the Australian Taxation Office also receive requests for the existing exemptions to be extended. These are generally considered by the Government as part of the Budgetary process and therefore this information is not available.