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Thursday, 30 September 1971
Page: 1735

Mr PEACOCK (Kooyong) (Minister for the Army and Minister assisting , the Treasurer) - I move:

That the Bill be now read a second time.

On 14th September 1971 three Bills were introduced to give effect to the decision to transfer payroll tax to the States. The purpose of this Bill is to enable Commonwealth authorities that have in the past been subject to Commonwealth payroll tax to be made liable for State payroll tax. It is considered that these authorities should not be relieved of their liability to payroll tax by virtue of the fact that this tax is being transferred from the Commonwealth to the States. The Bill does not itself make the authorities to which it applies liable to pay State payroll tax. It merely removes the barrier to payment of State payroll tax that exists in the constituting legislation of a number of Commonwealh authorities. Some 16 Commonwealth authorities will be affected by the Bill. There is, however, a number of other Commonwealth authorities which will also be liable to State payroll tax, but in respect of which no Commonwealth legislation is necessary because their constituting legislation contains no barrier to the imposition of the tax by the States. A list of Commonwealth authorities in both these categories is attached to copies of the speech I am making now, and with the concurrence of honourable members will be incorporated in Hansard.


(i)   Authorities to Which the Pay-roll Tax (State Taxation of Commonwealth Authorities) Bill Applies:

Australian Canned Fruits Board

Australian Coastal Shipping Commission

Australian Dried Fruits Control Board

Australian Honey Board

Australian Meat Board

Australian Tobacco Board

Australian Wool Board

Australian Wool Commission

Commonwealth Banking Corporation

Commonwealth Serum Laboratories Commission

Exports Payments Insurance Corporation

Housing Loans Insurance Corporation

Reserve Bank of Australia

Snowy Mountains Hydro-Electric Authority '

Incorporating the three member banks:

Commonwealth Development Bank of Australia;

Commonwealth Savings Bank of Australia; and

Commonwealth Trading Bank of Australia

(ii)   Authorities to Which the Pay-roll Tax (State Taxation of Commonwealth Authorities) Bill 1971 does not apply:

Australian Apple and Pear Board

Australian Capital Territory Electricity Authority

Australian Capital Territory Totalisator Agency Board

Australian Dairy Produce Board

Australian Egg Board

Australian Industry Development Corporation

Australian National Airlines Commission

Australian National University

Australian Servicves Canteens Organisation

Australian Wheat Board

Australian Wine Board

Canberra College of Advanced Education

Canberra Theatre Trust

Overseas Telecommunications Commission

Snowy Mountains Engineering Corporation

Trustees of the Services Canteens Trust Fund (Note: Some of the above authorities operate in the Australian Capital Territory only, and would not in fact pay State payroll tax unless they were also registered as employers under State payroll tax legislation).

It is proposed that the Bill come into operation on the date of commencement of the Pay-Roll Tax (Termination of Commonwealth Tax) Act 1971. As the Treasurer (Mr Snedden) explained when introducing the latter Bill, subject to the Commonwealth and necessary State legislation being enacted in time, the effective commencing date will be 1st September 1971.I commend the Bill to the House.

Debate (on motion by Mr Crean) adjourned.

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