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Commonwealth Grants Commission Act - Commonwealth Grants Commission - Report - Year - 1985-86 (53rd)


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The Parliament of the Commonwealth of Australia

COMMONWEALTH GRANTS COM M ISSION

53rd Report

1986

Presented 13 November 1986 Ordered to be printed 27 November 1986

Parliamentary Paper No. 357/1986

GRANTS COMMISSION

Fifty-third Report 1986

C O M M O N W E A L T H

G R A N T S C O M M I S S I O N

FIFTY-THIRD REPORT

1986

A u s tr a lia n Government P u b lis h in g Service

Canberra 1986

© Commonwealth o f A u s t r a l i a 1986 ISSN 0 8 1 2 -1 1 5 X

Printed in Australia by C. J. THOMPSON, Commonwealth Government Printer, Canberra

COMMONWEALTH GRANTS COMMISSION

NORTHBOURNE HOUSE 219 NORTHBOURNE AVENUE, CANBERRA, A.C.T. 2601

TELEPHONE: 46 6211 TELEGRAMS: COMGRANTS

CHAIRMAN: The Hon. Mr. Justice R. Else-Mitchell, C.M.G.

The Hon. M.J. Young, M .P .,

S p e c i a l M i n i s t e r o f S t a t e ,

P a r li a m e n t H o u se, CANBERRA A .C .T . 2600

Dear M i n i s t e r ,

As members o f t h e Commonwealth G ra n ts Com m ission a p p o in t e d u n der t h e Commonwealth G ran ts C om m ission A ct 1 9 7 3 , we h ave t h e honour t o p r e s e n t th e

Commonwealth G ran ts C om m ission F i f t y - t h i r d R e p o r t 1 9 8 6 . The R e p o r t c o v e r s

i n q u i r i e s and o t h e r a c t i v i t i e s u n d e r t a k e n by t h e Com m ission d u r in g t h e y e a r

ended 30 June 1986.

Yours s i n c e r e l y ,

R. ELSE-MITCHELL, Chairman

W.R. LANE, Member

R.L. MATHEWS, Member

A .A . GLASSON, S e c r e t a r y 23 O c t o b e r 1986

i i i

TABLES

T a b l e Page

F - l Motor T a x a t i o n as a t 30 June 1985 ............................................................

F - 2 Stamp D u t i e s as a t 30 J une 1985 .........................

F - 3 F i n a n c i a l I n s t i t u t i o n s Duty a s a t 30 June 1985 . ..............................

F - 4 D e b i t s Duty as a t 30 June 1985 .........................

F - 5 Land T a x a t i o n a s a t 30 June 1985 ......................... .............................. , ,

F - 6 L iq u o r T a x a t i o n as a t 30 June 1985 .................

F - 7 R a c in g T a x a t i o n as a t 30 June 1985 . . . . . .

F - 8 P ok er Machine L i c e n c e T a x a t i o n as a t 30 June 1985 .........................

F -9 R even u e from L o t t e r i e s and S o c c e r F o o t b a l l P o o l s as a t 30 June 1985

F - 1 0 B in go Fees and C harges as a t 30 June 1985 ..............................

F - l l C a s i n o T a x a t io n as a t 30 June 1985 ..............................

F - l 2 S t a t u t o r y C o r p o r a t i o n Payments as a t 30 June 1985 .........................

F -1 3 P u b l i c A u t h o r i t y D i v i d e n d s as a t 30 J u n e 1985 ..............................

F - 1 4 B u s i n e s s F r a n c h i s e L i c e n c e F ees - Gas as a t 30 June 1985 ....................

F -15 B u s i n e s s F r a n c h i s e L i c e n c e F ees - T ob acco as a t 30 June 1985 . . .

F - l 6 B u s i n e s s F r a n c h i s e L i c e n c e F ees - P e t r o l e u m as a t 30 June 1985 . .

F -1 7 P a y - r o l l T a x a t io n a s a t 30 June 1985 ..............................

F - 1 8 Energy C onsum ption Levy as a t 30 J une 1985 . . . . .

F -1 9 H e a l t h I n s u r a n c e Levy a s a t 30 June 1 98 5 ..............................

G-l L i s t i n g o f Needs A s s e s s m e n t C a t e g o r i e s , .........................

G-2 S p e c i a l Data C o l l e c t i o n s : Government P r im a r y E d u c a tio n ......................

G-3 S p e c i a l Data C o l l e c t i o n s : Government S e c o n d a r y E d u c a tio n . . . .

G-4 S p e c i a l Data C o l l e c t i o n s : P u b l i c H o s p i t a l s ..............................

G-5 S p e c i a l Data C o l l e c t i o n s : P o l i c e . . . .......................................................

44 46 50

50 51 52 54 58

59 60 60 61 61 61 62 63 64

64 65 70 75

76 77 79

CHAPTER 1

ROLE AND OPERATIONS

The R ole o f t h e Commission

1 . 1 The Commonwealth G ra n ts C om m ission was e s t a b l i s h e d i n 1933 fo r th e

p u rp o se o f m ak in g re c o m m e n d a tio n s upon a p p l i c a t i o n s b y S t a t e s fo r g r a n t s o f

s p e c i a l f i n a n c i a l a s s i s t a n c e from t h e Commonwealth under s e c t i o n 96 o f t h e

C o n s t i t u t i o n . U n t i l 1 9 8 1 - 8 2 , g r a n t s to c e r t a i n S t a t e s ( t h e s o - c a l l e d c l a i m a n t

S t a t e s ) w e r e p a i d b y t h e Commonwealth as recommended b y t h e C o m m ission , t h e

number and c o m p o s i t i o n o f th e c l a i m a n t S t a t e s c h a n g in g from tim e to t i m e .

S in c e 1 9 8 1 - 8 2 , a s a r e s u l t o f a r r a n g e m e n t s a g r e e d a t P r e m i e r s ' C o n f e r e n c e s , no

S t a t e h a s s o u g h t a g r a n t o f s p e c i a l f i n a n c i a l a s s i s t a n c e .

1 . 2 I n 1973 l e g i s l a t i o n was e n a c t e d to p r o v i d e fo r th e Grants

Com m ission to i n q u i r e i n t o and r e p o r t upon a p p l i c a t i o n s b y l o c a l governm ent

a u t h o r i t i e s t h r o u g h o u t A u s t r a l i a f o r f i n a n c i a l a s s i s t a n c e from t h e

Commonwealth. F o l l o w i n g a ch a n g e o f g ov ern m en t a t th e end o f 1975 , th e

C oranissi o n ' s r o l e o f recom m ending g r a n t s fo r i n d i v i d u a l c o u n c i l s was ta k en

o v er b y a l o c a l govern m en t g r a n t s co m m iss io n in e a ch S t a t e . H o w e v e r , t h e

Commonwealth G ra n ts C om m ission was s t i l l r e q u i r e d to a d v i s e on t h e o v e r a l l

d i s t r i b u t i o n b e t w e e n t h e S t a t e s o f t h e amount p a y a b l e t o l o c a l gov ern m en ts

u n d er t h e t a x s h a r i n g a r r a n g e m e n t s , and two r e p o r t s on t h i s s u b j e c t w ere

p ro d u ced in 1976 and 1 9 7 7 . The C o m m i s s i o n 's r o l e i n r e l a t i o n to the

d e t e r m i n a t i o n o f S t a t e e n t i t l e m e n t s f o r l o c a l g o v ern m en t p u r p o s e s , w h ich was

p r o v i d e d f o r in t h e L o c a l Government ( P e r s o n a l Income Tax S h a r in g ) A ct 1 9 7 6 ,

was t e r m i n a t e d , w i t h e f f e c t from 1 J u l y 1 9 8 6 , b y t h e e n a c tm e n t i n June 1986 o f

th e L o c a l Government ( F i n a n c i a l A s s i s t a n c e ) A ct 1 9 8 6 . H o w ev er, p u rsu a n t to

s e c t i o n 17 o f t h e Commonwealth G ra n ts Commission Act 1 9 7 3 , t h e Commission may

s t i l l r e c e i v e a r e f e r e n c e c o n c e r n i n g a m a t t e r r e l a t i n g to the making o f a

g r a n t o f a s s i s t a n c e to a S t a t e f o r l o c a l g o v ern m en t p u r p o s e s .

1 . 3 In 1978 t h e Com m ission was g i v e n th e t a s k o f e x a m i n in g a p p l i c a t i o n s

from t h e N o r th e r n T e r r i t o r y fo r g r a n t s o f s p e c i a l f i n a n c i a l a s s i s t a n c e on th e

same b a s i s a s fo r c l a i m a n t S t a t e s . A p p l i c a t i o n s fo r s p e c i a l g r a n t s w ere

l o d g e d b y t h e N o r th e r n T e r r i t o r y Government i n r e s p e c t o f e a c h y ea r up t o and

i n c l u d i n g 1 9 8 4 - 8 5 , b u t t h e a p p l i c a t i o n s fo r s p e c i a l g r a n t s i n r e s p e c t o f

1 9 8 3 - 8 4 and 1 9 8 4 - 8 5 w ere s u b s e q u e n t l y w i t h d r a w n . H o w ev er, on 20 J a n u a r y 1986

t h e C o m m issio n r e c e i v e d a r e f e r e n c e from th e A c t i n g S p e c i a l M i n i s t e r o f S t a t e

r e q u i r i n g i t to r e p o r t upon w h e th e r t h e amount o f Commonwealth f i n a n c i a l

a s s i s t a n c e made to th e N o r th e r n T e r r i t o r y in 1 9 8 3 - 8 4 and 1 9 8 4 -8 5 ( o t h e r than

t h e amount o f t h e a d d i t i o n a l a s s i s t a n c e g r a n t ) e x c e e d e d th e amount o f

f i n a n c i a l a s s i s t a n c e t h a t w o u ld h a v e e n a b le d th e T e r r i t o r y to p r o v i d e , in each

y e a r r e s p e c t i v e l y , g o v e r n m e n t s e r v i c e s a t s t a n d a r d s n o t a p p r e c i a b l y d i f f e r e n t

from t h e s t a n d a r d s o f g o v ern m en t s e r v i c e s p r o v i d e d in th e S t a t e s w i t h o u t

i m p o s i n g t a x e s and c h a r g e s a t l e v e l s a p p r e c i a b l y d i f f e r e n t from th e l e v e l s o f

t a x e s and c h a r g e s im p o sed in th e S t a t e s . P r o g r e s s to d a t e in t h i s i n q u i r y i s

r e c o r d e d i n C h ap ter 2 .

1

1 . 4 A l s o , i n 1978 c h a n g e s w ere i n t r o d u c e d w h ich r e q u i r e d th e Commission

to u n d e r t a k e p e r i o d i c a l r e v i e w s o f th e d i s t r i b u t i o n b e tw e e n t h e s i x S t a t e s o f

t h e amount o f t a x a t i o n r e v e n u e a l l o c a t e d to t h e S t a t e s by way o f g e n e r a l

r e v e n u e g r a n t s . F o l l o w i n g p r e s e n t a t i o n o f i t s F i r s t R ep ort on t h i s m a t t e r in

1 9 8 1 , and i n r e s p o n s e to f u r t h e r r e f e r e n c e s from t h e Commonwealth Governm ent,

th e Com m ission p r e s e n t e d f u r t h e r r e p o r t s on th e d i s t r i b u t i o n o f S t a t e ta x

s h a r i n g e n t i t l e m e n t s in May 1982 and March 1985 r e s p e c t i v e l y . At t h e

P r e m i e r s ' C o n f e r e n c e o f 30 May 1985 , i t was a g r e e d t h a t the former t a x s h a r i n g

g r a n t s w ou ld b e r e p l a c e d b y f i n a n c i a l a s s i s t a n c e g r a n t s and t h a t t a x s h a r i n g

r e l a t i v i t i e s a s s e s s e d b y t h e Commission w o u ld b e a p p l i e d to th e d i s t r i b u t i o n

o f t h e f i n a n c i a l a s s i s t a n c e g r a n t s f o r t h e t h r e e y e a r s from 1 9 8 5 - 8 6 to

1 9 8 7 - 8 8 . On 20 March 1 9 8 6 , th e S p e c i a l M i n i s t e r o f S t a t e made a r e f e r e n c e to

th e Commission r e q u i r i n g i t t o u n d e r t a k e a f u r t h e r r e v i e w o f t h e per c a p i t a

r e l a t i v i t i e s , t o a p p l y to th e d i s t r i b u t i o n o f b a s i c g e n e r a l r e v e n u e g r a n t s

a f t e r 1 9 8 7 - 8 8 . B a s i c g e n e r a l r e v e n u e g r a n t s w e r e d e f i n e d to i n c l u d e th e

i d e n t i f i e d h e a l t h g r a n t s and c e r t a i n s p e c i a l r e v e n u e a s s i s t a n c e g r a n t s in

a d d i t i o n to t h e f i n a n c i a l a s s i s t a n c e g r a n t s . The r e p o r t on t h i s i n q u i r y i s to

be p r e s e n t e d no l a t e r th a n 31 March 1 9 88 . P r o g r e s s to d a te in t h i s i n q u i r y i s

r e c o r d e d i n C h ap ter 2 .

1 . 5 I n 1 9 8 0 , t h e Commission was empowered to i n q u i r e i n t o m a t t e r s

r e l a t i n g to t h e f i n a n c i n g o f works and s e r v i c e s p r o v i d e d i n r e s p e c t o f th e

A u s t r a l i a n C a p i t a l T e r r i t o r y t h a t w ere r e f e r r e d to i t by t h e M i n i s t e r . Two

s u c h r e p o r t s h a v e now b e e n c o m p l e t e d , i n c l u d i n g a r e p o r t on a r e f e r e n c e o f

20 A u g u st 1985 which was p r e s e n t e d to th e A c t i n g S p e c i a l M i n i s t e r o f S t a t e on

3 0 J une 1 9 8 6 . F u r th e r i n f o r m a t i o n on th e 1986 R e p o r t i s g i v e n i n C h a p ter 2 .

1 . 6 F o l l o w i n g t h e d e c i s i o n o f t h e p e o p l e o f t h e Cocos ( K e e l i n g ) I s l a n d s

i n th e A ct o f S e l f D e t e r m i n a t io n on 6 A p r i l 1984 to i n t e g r a t e w i t h A u s t r a l i a ,

th e r o l e o f t h e Commission was e x t e n d e d to i n c l u d e t h e T e r r i t o r y o f t h e Cocos

( K e e l i n g ) I s l a n d s . In r e s p o n s e t o a r e f e r e n c e from th e S p e c i a l M i n i s t e r o f

S t a t e , on 14 A p r i l 1986 th e Commission p r e s e n t e d a r e p o r t on th e p r i n c i p l e s ,

m e t h o d o lo g y , p r o c e d u r e s and t h e s t a n d a r d t o b e a d o p te d fo r a r e v i e w o f the

s e r v i c e s and s t a n d a r d o f l i v i n g e n j o y e d b y t h e I s l a n d e r s , t o b e u n d e r ta k e n in

198 9 . T h is i n q u i r y i s d i s c u s s e d f u r t h e r in C h a p te r 2.

1 . 7 F u r t h e r d e t a i l s o f t h e d e v e lo p m e n t o f t h e C o m m issio n 's a c t i v i t i e s

d u r in g t h e 50 y e a r s from 1933 a re g i v e n in i t s b o o k , e n t i t l e d E q u a l i t y in

D i v e r s i t y , p u b l i s h e d b y t h e A u s t r a l i a n Government P u b l i s h i n g S e r v i c e in 19 83 .

L e g i s l a t i o n

1 . 8 The r e s p o n s i b i l i t i e s o f t h e Commission d e r i v e m a in ly from th e

p r o v i s i o n s o f th e Commonwealth G r a n ts Commission A ct 1 9 7 3 , a co p y o f which

a p p e a r s a t A p p en d ix A. Under s p e c i f i c s e c t i o n s o f t h a t Act th e Commission i s

r e q u i r e d to i n q u i r e i n t o and r e p o r t upon th e f o l l o w i n g :

( a ) an a p p l i c a t i o n by any S t a t e fo r a g r a n t o f s p e c i a l f i n a n c i a l

a s s i s t a n c e and any m a t t e r s r e l a t i n g to th e making o f a g r a n t o f

f i n a n c i a l a s s i s t a n c e to a S t a t e t h a t a r e r e f e r r e d to th e Commission

b y th e M i n i s t e r ( s e c t i o n 1 6 );

2

(b ) an a p p l i c a t i o n by t h e N o r t h e r n T e r r i t o r y f o r a g r a n t o f f i n a n c i a l

a s s i s t a n c e and any m a t t e r s r e l a t i n g to th e making o f a g r a n t o f

f i n a n c i a l a s s i s t a n c e to t h e N o r t h e r n T e r r i t o r y t h a t a r e r e f e r r e d to

t h e Commission by t h e M i n i s t e r ( s e c t i o n 1 6 A ) ;

( c ) a n y m a t t e r s r e l a t i n g t o t h e f i n a n c i n g o f w ork s and s e r v i c e s

p r o v i d e d i n r e s p e c t o f th e A u s t r a l i a n C a p i t a l T e r r i t o r y t h a t a re

r e f e r r e d to t h e Com m ission by t h e M i n i s t e r ( s e c t i o n 16B) ;

( d ) any m a t t e r s r e l a t i n g to th e making o f a g r a n t o f f i n a n c i a l

a s s i s t a n c e t o t h e T e r r i t o r y o f Cocos ( K e e l i n g ) I s l a n d s t h a t a r e

r e f e r r e d to t h e C om m ission by t h e M i n i s t e r ( s e c t i o n 1 6 C ) ; and

( e ) a n y m a t t e r s r e l a t i n g t o t h e making o f a g r a n t o f a s s i s t a n c e to a

S t a t e f o r l o c a l go v ern m en t p u r p o s e s t h a t a r e r e f e r r e d to th e

Commission b y t h e M i n i s t e r ( s e c t i o n 1 7 ) .

1 . 9 Under t h e p r o v i s i o n s o f th e Income Tax (A rra n gem en ts w i t h th e

S t a t e s ) A ct 1 9 7 8 , e a c h S t a t e h a s t h e r i g h t to d e r i v e or f o r g o r e v e n u e from

p e r s o n a l incom e t a x b y im p o s i n g a s u r c h a r g e o n , or g r a n t i n g a r e b a t e o f ,

in co m e t a x l e v i e d b y t h e Commonwealth on p e r s o n s r e s i d e n t w i t h i n t h a t S t a t e .

S e c t i o n 79 o f t h i s Act p r o v i d e s t h a t i f any S t a t e , e x c e p t New South Wales or

V i c t o r i a , im p o s e s an incom e t a x s u r c h a r g e t h e Commission s h a l l r e p o r t to th e

Government upon any a d d i t i o n a l a s s i s t a n c e t h a t s h o u l d be p a id to t h a t S t a t e to

t a k e a c c o u n t o f i t s lo w e r c a p a c i t y t o r a i s e incom e t a x r e l a t i v e to New South

W ales and V i c t o r i a . As no S t a t e h a s p a s s e d l e g i s l a t i o n to im p ose an income

t a x s u r c h a r g e , t h e C om m ission h a s n o t b e e n c a l l e d upon to e x e r c i s e t h i s

f u n c t i o n .

P r i n c i p l e s and Methods

1 . 1 0 I n i t s i n q u i r i e s , t h e Commission h a s g e n e r a l l y a d o p t e d th e

p r i n c i p l e o f f i s c a l e q u a l i s a t i o n i n making i t s a s s e s s m e n t s . I r r e s p e c t i v e o f

t h e p u r p o s e t o w h ic h i t i s a p p l i e d , t h e p r i n c i p l e o f f i s c a l e q u a l i s a t i o n i s

i n t e n d e d to e n s u r e t h a t t h e g r a n t recommended or a s s e s s e d f o r a r e c i p i e n t

g o v e r n m e n t w i l l make i t p o s s i b l e f o r t h a t g o v ern m en t t o p r o v i d e a s t a n d a r d

l e v e l o f s e r v i c e s to i t s c i t i z e n s p r o v i d e d i t a l s o makes a s t a n d a r d

r e v e n u e - r a i s i n g e f f o r t .

1 . 1 1 I n t h e c a s e o f a p p l i c a t i o n s f o r s p e c i a l g r a n t s by i n d i v i d u a l

c l a i m a n t S t a t e s o r t h e N o r th e r n T e r r i t o r y , t h e Commission a r r i v e s a t t h e l e v e l

o f i t s recommended g r a n t b y a s s e s s i n g w h a t i t c a l l s r e v e n u e and e x p e n d i t u r e

n e e d s f o r e a c h c a t e g o r y o f r e c u r r e n t r e v e n u e ( t a x e s , la n d and m i n e r a l

r e v e n u e s , and o t h e r r e c u r r e n t r e c e i p t s su c h as i n t e r e s t ) and e a c h c a t e g o r y o f

r e c u r r e n t e x p e n d i t u r e ( s o c i a l s e r v i c e s e x p e n d i t u r e , o t h e r e x p e n d i t u r e on

a c t i v i t i e s s u c h a s a d m i n i s t r a t i v e and community s e r v i c e s , and t h e n e t c o s t o f

t h o s e b u s i n e s s u n d e r t a k i n g s w h ich h a v e an im p a c t on S t a t e o r T e r r i t o r y b u d g e t s

b e c a u s e t h e y c a n n o t b e o p e r a t e d p r o f i t a b l y ) . The r e v e n u e n e e d f o r a

p a r t i c u l a r t a x or c h a r g e i s t h e d i f f e r e n t i a l r e v e n u e - r a i s i n g c a p a c i t y o f th e

S t a t e or T e r r i t o r y s e e k i n g a s s i s t a n c e and i s c a l c u l a t e d by a p p l y i n g a s t a n d a r d

r e v e n u e - r a i s i n g e f f o r t to th e d i f f e r e n c e b e tw e e n a s t a n d a r d per c a p i t a re v e n u e

b a s e and t h e p er c a p i t a r e v e n u e b a s e o f t h e S t a t e or T e r r i t o r y s e e k i n g

a s s i s t a n c e , and m u l t i p l y i n g t h e r e s u l t b y t h e l a t t e r 1s p o p u l a t i o n . The

e x p e n d i t u r e n e e d f o r a c a t e g o r y i s c a l c u l a t e d a s t h e d i f f e r e n t i a l p er c a p i t a

3

c o s t o f p r o v i d i n g s t a n d a r d s e r v i c e s m u l t i p l i e d by t h e p o p u l a t i o n o f th e

c l a i m a n t S t a t e o r T e r r i t o r y . The d i f f e r e n t i a l c o s t may b e a t t r i b u t a b l e to

d e m o g r a p h i c , s c a l e , d i s p e r s i o n , e n v ir o n m e n t a l or o t h e r f a c t o r s beyond th e

c o n t r o l o f t h e S t a t e or T e r r i t o r y s e e k i n g a s s i s t a n c e ; b u t e x c l u d e s any e f f e c t s

o f p o l i c y o r e f f i c i e n c y d i f f e r e n c e s a s b e tw e e n t h a t S t a t e o r T e r r i t o r y and th e

S t a t e s u s e d a s t h e s t a n d a r d . The s t a n d a r d S t a t e s a r e t h e two S t a t e s w i t h t h e

h i g h e s t f i s c a l c a p a c i t y , nam ely New South Wales and V i c t o r i a , th e s t a n d a r d fo r

e a c h r e v e n u e and e x p e n d i t u r e c a t e g o r y b e i n g t h e s i m p l e a v e r a g e o f t h e per

c a p i t a amounts r e c o r d e d i n t h e s t a n d a r d b u d g e t s o f t h o s e two S t a t e s . The

f i g u r e s in t h e s t a n d a r d b u d g e t s a r e d e r i v e d a f t e r a c c o u n t i n g m o d i f i c a t i o n s

h a v e b e e n made to e x c l u d e t r a n s a c t i o n s su ch as c a p i t a l it e m s which do n o t form

p a r t o f t h e C o m m issio n 's c o m p a r i s o n s . Other s t a n d a r d s (s u c h as th e s t a n d a r d

r e v e n u e e f f o r t ) a r e l i k e w i s e b a s e d on th e a v e r a g e e x p e r i e n c e o f New South

Wales and V i c t o r i a .

1 . 1 2 The a s s e s s e d n e e d s f o r i n d i v i d u a l r e v e n u e and e x p e n d i t u r e

c a t e g o r i e s (w h ic h may be p o s i t i v e o r n e g a t i v e ) a re th e n summed to a r r i v e a t

t h e t o t a l a s s e s s e d n e e d s f o r t h e c l a i m a n t S t a t e or T e r r i t o r y . To t h e e x t e n t

t h a t th e c l a i m a n t S t a t e o r T e r r i t o r y i s r e c e i v i n g f i n a n c i a l a s s i s t a n c e

( f o r m e r l y t a x s h a r i n g ) and c e r t a i n r e v e n u e - a u g m e n t i n g s p e c i f i c p u r p o s e g r a n t s

( e s p e c i a l l y t h o s e f o r e d u c a t i o n and h e a l t h ) w h ich e x c e e d (o r f a l l s h o r t o f )

w h at i t w o u ld r e c e i v e und er an e q u a l per c a p i t a d i s t r i b u t i o n , t h e a s s e s s e d

n e e d s a r e p a r t i a l l y met by t h o s e o t h e r g r a n t s (o r n e e d t o be a u g m en ted ) and

t h e s p e c i a l g r a n t recommended i s c a l c u l a t e d a s th e d i f f e r e n c e b e tw e e n ( o r th e

sum o f ) th e a s s e s s e d n eed s and th e d i f f e r e n t i a l amount o f th e o t h e r g r a n t s .

The s p e c i a l g r a n t a s s e s s e d f o r any y e a r i s th u s an amount w h ic h , when added to

th e o t h e r g r a n t s r e f e r r e d to a b o v e , w i l l e n a b l e th e c l a i m a n t S t a t e or

T e r r i t o r y t o a c h i e v e a n e t per c a p i t a b u d g e t r e s u l t e q u a l t o th e a v e r a g e

r e s u l t a c h i e v e d by t h e s t a n d a r d S t a t e s i n t h a t y e a r , i f a t th e same time i t

p r o v i d e s s e r v i c e s o f a s t a n d a r d ra n g e and q u a l i t y and l e v i e s t a x e s a t s t a n d a r d

r a t e s .

1 . 1 3 The p r i n c i p l e s and m e th o d o lo g y a d o p te d i n th e a s s e s s m e n t o f s p e c i a l

g r a n t s a r e d e s c r i b e d i n more d e t a i l i n C hapter 2 o f t h e C o m m ission 's Fourth

R ep o rt 1983 on S p e c i a l A s s i s t a n c e f o r th e N o r th e r n T e r r i t o r y .

1 . 1 4 In th e c a s e o f i t s r e v i e w s o f per c a p i t a r e l a t i v i t i e s , th e

Commission h a s a s s e s s e d r e v e n u e and e x p e n d i t u r e n e e d s f o r each S t a t e and th e

N orth ern T e r r i t o r y i n much th e same way a s in i t s c l a i m a n c y r e v i e w s , b u t in

t h e r e l a t i v i t i e s r e v i e w s i t h a s u s e d what i s e s s e n t i a l l y a p o p u l a t i o n - w e i g h t e d

s i x - S t a t e a v e r a g e a s th e s t a n d a r d . In o v e r - s i m p l i f i e d t e r m s , th e d i s t r i b u t i o n

model i n v o l v e s t h e c a l c u l a t i o n o f per c a p i t a s h a r e s o f t h e g e n e r a l re v e n u e

g r a n t s from t h e per c a p i t a r a t i o s o f what th e Commission c a l l s the

s t a n d a r d i s e d d e f i c i t s o f t h e S t a t e s (and th e T e r r i t o r y ) . A S t a t e ' s

s t a n d a r d i s e d d e f i c i t i s e q u a l to i t s s t a n d a r d i s e d e x p e n d i t u r e minus t h e sum o f

( a ) i t s s t a n d a r d i s e d r e v e n u e , ( b ) i t s s t a n d a r d i s e d s p e c i f i c p u rp o se g r a n t s ,

and ( c ) a s t a n d a r d i s e d b u d g e t r e s u l t .

1 . 1 5 A S t a t e ' s s t a n d a r d i s e d p er c a p i t a e x p e n d i t u r e f o r a c a t e g o r y i s

e q u a l to t h e sum o f t h e s t a n d a r d per c a p i t a e x p e n d i t u r e fo r th a t c a t e g o r y

( d e f i n e d a s th e p o p u l a t i o n - w e i g h t e d a v e r a g e per c a p i t a e x p e n d i t u r e o f a l l

S t a t e s ) and th e S t a t e ' s per c a p i t a e x p e n d i t u r e n e e d s ( d e f i n e d as the

d i f f e r e n t i a l per c a p i t a c o s t to th e S t a t e o f p r o v i d i n g th e sta n d a rd s e r v i c e s

r e f l e c t e d i n th e s t a n d a r d per c a p i t a e x p e n d i t u r e ) . The S t a t e ' s s t a n d a r d i s e d

e x p e n d i t u r e can b e measured d i r e c t l y a s th e t o t a l c o s t to th e S t a t e o f

4

p r o v id i n g t h e s t a n d a r d l e v e l o f s e r v i c e s . A S t a t e ' s s t a n d a r d i s e d per c a p i t a

reven u e f o r a c a t e g o r y i s e q u a l t o t h e s t a n d a r d per c a p i t a r e v e n u e f o r t h e

c a t e g o r y ( d e f i n e d a s th e p o p u l a t i o n - w e i g h t e d a v e r a g e p er c a p i t a r e v e n u e o f a l l

S t a t e s ) m in u s t h e S t a t e ' s p e r c a p i t a r e v e n u e n e e d s ( d e f i n e d a s t h e

d i f f e r e n t i a l c a p a c i t y o f t h e S t a t e t o r a i s e r e v e n u e a t th e s t a n d a r d r a t e

r e f l e c t e d i n t h e s t a n d a r d p er c a p i t a r e v e n u e ) . The S t a t e ' s s t a n d a r d i s e d

rev en u e can a l s o be m easured d i r e c t l y b y a p p l y i n g t h e s t a n d a r d r e v e n u e e f f o r t

to t h e r e v e n u e b a s e o f t h e S t a t e b e i n g a s s e s s e d .

1 . 1 6 The S t a t e ' s s t a n d a r d i s e d s p e c i f i c p u r p o se g r a n t s a r e e q u a l t o th e

s t a n d a r d g r a n t s b r o u g h t i n t o t h e a s s e s s m e n t ( t h e p o p u l a t i o n - w e i g h t e d a v e r a g e

per c a p i t a g r a n t s o f th e s i x S t a t e s m u l t i p l i e d by t h e p o p u l a t i o n o f th e S t a t e

b e in g a s s e s s e d ) p l u s t h e d i f f e r e n t i a l amount o f t h e g r a n t s r e c e i v e d b y t h e

S t a t e r e l a t i v e to t h e s t a n d a r d am ou n t. The s t a n d a r d i s e d s p e c i f i c p u r p o se

g r a n t s f o r a S t a t e a r e t h u s e q u a l b y d e f i n i t i o n to t h e s p e c i f i c p u r p o se g r a n t s

i t a c t u a l l y r e c e i v e s . The s t a n d a r d i s e d b u d g e t r e s u l t f o r th e S t a t e i s d e f i n e d

to be t h e same a s t h e s t a n d a r d b u d g e t r e s u l t , and i s c a l c u l a t e d a s th e p r o d u c t

o f i t s p o p u l a t i o n and th e e x c e s s o f s t a n d a r d p e r c a p i t a e x p e n d i t u r e o v e r th e

sum o f s t a n d a r d p e r c a p i t a r e v e n u e and s t a n d a r d p er c a p i t a g r a n t s a f f e c t i n g

the b u d g e t r e s u l t (and t h e r e f o r e i n c l u d i n g g e n e r a l r e v e n u e g r a n t s i n th e

r e v ie w p e r i o d b e i n g u s e d f o r p u r p o s e s o f a s s e s s m e n t , a s w e l l as t h e r e l e v a n t

s p e c i f i c p u r p o s e g r a n t s ) . The p er c a p i t a amount o f t h e s t a n d a r d or

s t a n d a r d i s e d b u d g e t r e s u l t i s th u s t h e same f o r e v e r y S t a t e .

1 . 1 7 The s t a n d a r d i s e d d e f i c i t s s o c a l c u l a t e d f o r e a c h y e a r a r e th e n

s u b j e c t t o m in o r a d j u s t m e n t s t o e l i m i n a t e t h e gap b e t w e e n t h e t o t a l

s t a n d a r d i s e d d e f i c i t s f o r a l l S t a t e s and t h e amount a v a i l a b l e f o r d i s t r i b u t i o n

as g e n e r a l r e v e n u e g r a n t s i n t h a t y e a r . When e x p r e s s e d i n p er c a p i t a t e r m s ,

and t h e n a s r a t i o s o f t h e p er c a p i t a a d j u s t e d s t a n d a r d i s e d d e f i c i t fo r

V i c t o r i a , t h e a s s e s s m e n t s a r e t r a n s l a t e d i n t o p o p u l a t i o n a d j u s t m e n t f a c t o r s .

The p o p u l a t i o n a d j u s t m e n t f a c t o r f o r e a c h S t a t e i s a p p l i e d to th e p o p u l a t i o n

o f t h e S t a t e s o a s t o p ro d u ce f o r t h e S t a t e a s h a r e o f a v a i l a b l e funds su ch

t h a t i t w i l l b e a b l e to p r o v i d e a s t a n d a r d l e v e l o f s e r v i c e s i f i t makes a

s t a n d a r d r e v e n u e - r a i s i n g e f f o r t . T h is g i v e s e f f e c t t o t h e e q u a l i s a t i o n

p r i n c i p l e d e s c r i b e d i n p a r a g r a p h 1 . 1 1 a b o v e , l e a v i n g a l l S t a t e s w i t h

s t a n d a r d i s e d b u d g e t r e s u l t s o f e q u a l p e r c a p i t a a m o u n t s .

1 . 1 8 B e c a u s e t h e Commission a s s e s s e s n e e d s and g r a n t d i f f e r e n t i a l s by

r e f e r e n c e t o an a v e r a g e s t a n d a r d , r e v e n u e o r e x p e n d i t u r e n e e d s f o r any

c a t e g o r y and g r a n t d i f f e r e n t i a l s f o r any S t a t e may b e p o s i t i v e or n e g a t i v e .

The s t a n d a r d i s e d r e v e n u e s , e x p e n d i t u r e s and s p e c i f i c p u r p o s e g r a n t s o f some

S t a t e s e x c e e d t h e s t a n d a r d amounts w h i l e f o r o t h e r S t a t e s t h e s t a n d a r d i s e d

amounts f a l l s h o r t o f t h e s t a n d a r d a m o u n t s . A g a in i n o v e r - s i m p l i f i e d t e r m s ,

an a l t e r n a t i v e b u t e q u i v a l e n t f o r m u l a t i o n o f t h e d i s t r i b u t i o n model a d o p t e d by

th e C om m ission f o r i t s r e v i e w o f p er c a p i t a r e l a t i v i t i e s shows t h a t e a ch

S t a t e ' s p er c a p i t a s t a n d a r d i s e d d e f i c i t may be c a l c u l a t e d as an e q u a l per

c a p i t a s h a r e o f t h e t o t a l amount o f t h e g e n e r a l r e v e n u e funds a v a i l a b l e p l u s

or m in u s ( a s a p p r o p r i a t e ) i t s per c a p i t a r e v e n u e and e x p e n d i t u r e n e e d s and i t s

d i f f e r e n t i a l p er c a p i t a s p e c i f i c p u r p o s e g r a n t s .

1 . 1 9 The p r i n c i p l e s and m e t h o d o lo g y a d o p t e d i n th e a s s e s s m e n t o f per

c a p i t a r e l a t i v i t i e s a r e d e s c r i b e d i n more d e t a i l in C h a p te r s 2 and 3 o f th e

C o m m i s s i o n 's R e p o r t on S t a t e Tax S h a r in g E n t i t l e m e n t s 1 9 8 1 , Volume I , in

C h a p ter 2 o f t h e R e p o r t on S t a t e Tax S h a r in g and H e a l t h G rants 1 9 8 2 , Volume I,

and i n C h a p te r 2 o f th e R e p o r t on Tax S h a r in g R e l a t i v i t i e s 1 9 8 5 , Volume I .

5

Data C o l l e c t i o n s

1 . 2 0 The Commission m a i n t a i n s d a t a b a s e s i n r e s p e c t o f e a c h S t a t e , t h e

N o r th e r n T e r r i t o r y and th e A u s t r a l i a n C a p i t a l T e r r i t o r y so t h a t i t may r e sp o n d

p r o m p t ly t o any r e f e r e n c e i n r e l a t i o n to a r e v i e w o f S t a t e s 1 p er c a p i t a

r e l a t i v i t i e s o r t h e f i n a n c i a l n e e d s o f a p a r t i c u l a r S t a t e or T e r r i t o r y . IWo

im p o r ta n t com ponents a r e t h e C o m m issio n 's s t a n d a r d b u d g e t s o f t h e S t a t e s and

th e N o r th e r n T e r r i t o r y , r e f e r r e d to in th e d i s c u s s i o n above on P r i n c i p l e s and

M eth o d s, and d a ta h e l d on p u b l i c h o s p i t a l s , go v ern m en t s c h o o l s and p o l i c e

s t a t i o n s , w h ich h a v e b e e n d e r i v e d from a s e r i e s o f d e l i v e r y u n i t s u r v e y s

c o n d u c t e d w i t h t h e c o - o p e r a t i o n o f S t a t e and T e r r i t o r y d e p a r tm e n ts and

a g e n c i e s . F u r t h e r d e t a i l s c o n c e r n i n g th e C o m m issio n 's d a ta c o l l e c t i o n s are

p r o v i d e d i n Appendix G t o t h i s R e p o r t .

Acknowledgments

1 . 2 1 The c o n d u c t o f i n q u i r i e s d u r in g t h e y e a r would n o t h a ve b een

p o s s i b l e w i t h o u t th e c o - o p e r a t i o n o f th e Governments o f th e S t a t e s and th e

N o r th e r n T e r r i t o r y . The Commission a c k n o w le d g e s t h e a s s i s t a n c e r e c e i v e d from

Commonwealth, S t a t e and N o r th e r n T e r r i t o r y d e p a r tm e n ts and a u t h o r i t i e s , Cocos

Malay l e a d e r s and th e Cocos ( K e e l i n g ) I s l a n d s A d m i n i s t r a t i o n , t h e A u s t r a l i a n

C a p i t a l T e r r i t o r y House o f A ssem b ly and community o r g a n i s a t i o n s i n th e

T e r r i t o r y , and l o c a l governm ent a u t h o r i t i e s i n New South Wales and V i c t o r i a .

The Commission a l s o w i s h e s t o r e c o r d i t s a p p r e c i a t i o n o f h o s p i t a l i t y and

c o u r t e s i e s r e c e i v e d d u r in g i n s p e c t i o n s o f V i c t o r i a n Government s e r v i c e s and

f a c i l i t i e s i n June 19 8 6.

1 . 2 2 F i n a l l y , t h e Commission r e c o r d s i t s a p p r e c i a t i o n o f t h e work o f a l l

members o f i t s s t a f f . T h e ir e f f o r t s h a ve b e e n i n v a l u a b l e in a s s i s t i n g th e

Commission i n d e a l i n g w i t h t h e co m p lex i s s u e s w h ich a r o s e d u r in g i n q u i r i e s , i n

o r g a n i s i n g and a r r a n g i n g h e a r i n g s and i n th e p r e p a r a t i o n o f t h i s and o t h e r

r e p o r t s .

6

CHAPTER 2

ACTIVITIES OF THE COMMISSION DURING 1 9 8 5 -8 6

2 . 1 D u rin g 1 9 8 5 - 8 6 , Commission a c t i v i t i e s c e n t r e d on r e f e r e n c e s in

r e l a t i o n t o :

( a ) t h e p r i n c i p l e s , m e t h o d o l o g y , p r o c e d u r e s and s t a n d a r d t o b e a d o p te d

f o r a r e v i e w t o b e u n d e r t a k e n in 1989 o f th e l e v e l s o f t h e s e r v i c e s

and s t a n d a r d o f l i v i n g e n j o y e d b y t h e r e s i d e n t s o f t h e Cocos

( K e e l i n g ) I s l a n d s ;

( b ) t h e f i n a n c i n g o f t h e A u s t r a l i a n C a p i t a l T e r r i t o r y ;

( c ) t h e amounts o f Commonwealth f i n a n c i a l a s s i s t a n c e made t o th e

N o r th e r n T e r r i t o r y i n 1 9 8 3 - 8 4 and 1 9 8 4 - 8 5 ; and

( d ) t h e r e v i e w o f per c a p i t a r e l a t i v i t i e s t o a p p l y to th e d i s t r i b u t i o n

o f g e n e r a l r e v e n u e fu n d s t o t h e S t a t e s and t h e N o r th e r n T e r r i t o r y

a f t e r 1 9 8 7 - 8 8 .

Cocos ( K e e l i n g ) I s l a n d s I n q u i r y

2 . 2 As n o t e d i n t h e F i f t y - s e c o n d R e p o r t , t h e Commission v i s i t e d t h e

Cocos ( K e e l i n g ) I s l a n d s i n A p r i l 1985 f o r d i s c u s s i o n s w i t h th e A d m i n i s t r a t i o n ,

r e p r e s e n t a t i v e s o f t h e Cocos Malay community and o f f i c e r s o f t h e D ep artm en t o f

T e r r i t o r i e s i n r e l a t i o n t o t h e term s o f r e f e r e n c e r e p r o d u c e d as A ppendix B to

t h i s R e p o r t , and f o r i n s p e c t i o n s o f s e r v i c e s and f a c i l i t i e s on Home I s l a n d and

West I s l a n d . D u rin g t h e f i n a l m e e t i n g t h e r e , t h e Commission i n d i c a t e d i t s

i n t e n t i o n t o c a l l f o r w r i t t e n s u b m i s s i o n s on t h e term s o f r e f e r e n c e . How ever,

as p a r t i c i p a n t s had d i s c u s s e d t h e r e f e r e n c e a t t h e s e m e e t i n g s and an a g r e e d

r e c o r d o f t h e d i s c u s s i o n s was a v a i l a b l e , t h e Commission s u b s e q u e n t l y d e c i d e d

t h a t t h e p r e f e r a b l e p r o c e d u r e w o u ld be to p r e p a r e a d r a f t r e p o r t o u t l i n i n g i t s

t e n t a t i v e r e s p o n s e s t o t h e term s o f r e f e r e n c e and t o c i r c u l a t e t h e d r a f t fo r

comment by p a r t i e s t o th e i n q u i r y . The d r a f t r e p o r t was s e n t to i n t e r e s t e d

p a r t i e s , i n c l u d i n g t h e Commonwealth T r e a s u r y , on 16 S ep tem ber 1 9 8 5 . W r it t e n

comments on th e d r a f t r e p o r t w e r e r e c e i v e d from th e Cocos Malay l e a d e r s , th e

Cocos ( K e e l i n g ) I s l a n d s A d m i n i s t r a t i o n , t h e D ep a rtm en t o f T e r r i t o r i e s and th e

Commonwealth T r e a s u r y . A c o n f e r e n c e t o c o n s i d e r t h e s e r e s p o n s e s was h e l d in

P e r t h on 30 O c t o b e r 1 9 8 5 . In f i n a l i s i n g i t s r e p o r t , t h e Commission to o k

a c c o u n t o f t h e v i e w s e x p r e s s e d by i n t e r e s t e d p a r t i e s i n t h e i r w r i t t e n

s u b m i s s i o n s and a t t h e a b o v e - m e n t i o n e d c o n f e r e n c e . The R e p o r t , w h ich i s

l i s t e d i n A ppendix H, was p r e s e n t e d t o th e S p e c i a l M i n i s t e r o f S t a t e on

15 A p r i l 1 9 8 6 .

2 . 3 In r e p o r t i n g on t h e i n q u i r y , t h e Commission s t a t e d t h a t t h e terms

o f r e f e r e n c e w ere i n t e r p r e t e d by i t to mean t h a t th e Government r e q u i r e d

7

( d ) t h e i n q u i r y t o p r o c e e d a s i n ( b ) a b o v e b u t , s o a s t o a v o i d th e n eed

to c o m p ile f i n a l f i g u r e s f o r th e A .C .T . f o r 1 9 8 5 - 8 6 , o n l y

s t a n d a r d i s e d r e v e n u e s and e x p e n d i t u r e s t o b e p r e s e n t e d w i t h t h e

f i n a l c a l c u l a t i o n s .

In com m enting on t h e s e o p t i o n s , t h e Commission warned t h a t p r e p a r a t i o n o f a

r e v i s e d r e p o r t in 1987 w o u ld s e r i o u s l y e n c r o a c h upon th e tim e a v a i l a b l e f o r

tne r e v i e w o f per c a p i t a r e l a t i v i t i e s , w h ic h i t was e n v i s a g e d w ould h a v e to be

c o m p le te d and r e p o r t e d on by March 1 9 8 8 . I t a l s o i n d i c a t e d t h a t any

c a l c u l a t i o n s b a s e d on f i n a l f i g u r e s w ou ld h a v e t o b e r e s t r i c t e d to t e r r i t o r i a l

r e v e n u e s and e x p e n d i t u r e s , as i n s u f f i c i e n t tim e w o u ld be a v a i l a b l e t o r e v i s e

th e m u n i c i p a l s t a n d a r d s u s e d i n t h e c o m p a r i s o n s . P a r t i c i p a n t s w ere g i v e n

u n t i l 15 J a n u a r y 1986 t o s u b m it v i e w s on t h e s e o p t i o n s .

2 . 1 1 A f t e r c o n s i d e r i n g t h e r e s p o n s e s o f t h e p a r t i c i p a n t s , t h e Commission

announced t h a t th e i n q u i r y w ou ld c o n t i n u e a s i n t e n d e d by the term s o f

r e f e r e n c e . The Commission p r e s e n t e d i t s R e p o r t , l i s t e d i n Appendix H t o t h i s

R e p o r t , to t h e A c t i n g S p e c i a l M i n i s t e r o f S t a t e on 30 June 19 8 6 . The

Commission found t h a t t a x e s and c h a r g e s e s t i m a t e d to b e r a i s e d i n t h e A .C.T .

d u r in g 1 9 8 5 -8 6 w ou ld n o t b e s u f f i c i e n t to f i n a n c e an e q u i t a b l e s h a r e o f th e

c o s t s o f go v ern m en t s e r v i c e s p r o v i d e d i n t h e T e r r i t o r y d u r i n g t h e y e a r .

However, t h e Commission i n v i t e d a t t e n t i o n t o th e l i m i t a t i o n s and

q u a l i f i c a t i o n s upon i t s f i n d i n g s i n c o n s e q u e n c e o f t h e f a c t t h a t t h e y w ere

b a se d on e s t i m a t e s o f r e v e n u e and e x p e n d i t u r e f o r a y e a r t h a t had n o t

c o n c lu d e d when t h e R e p o r t was c o m p l e t e d . I t was i n t e n d e d t h a t w o r k in g p a p ers

i n r e l a t i o n t o th e R ep o rt on t h e A .C .T . i n q u i r y w o u ld be d i s t r i b u t e d to

i n t e r e s t e d p a r t i e s e a r l y i n 1 9 8 6 - 8 7 . C o p ies w i l l b e a v a i l a b l e f o r i n s p e c t i o n

i n t h e N a t i o n a l L ib r a r y o f A u s t r a l i a and a t t h e C o m m issio n 's o f f i c e s .

N o rth ern T e r r i t o r y I n q u i r y

2 . 1 2 F o l l o w i n g t h e p r e s e n t a t i o n i n May 1985 o f t h e C o m m issio n 's F i f t h

R ep ort on S p e c i a l A s s i s t a n c e t o th e N o r th e r n T e r r i t o r y , which showed t h a t

Commonwealth f i n a n c i a l a s s i s t a n c e t o t h e T e r r i t o r y i n 1 9 8 2 -8 3 e x c e e d e d i t s

f i n a n c i a l n e e d s f o r t h a t y e a r as a s s e s s e d by t h e C om m ission , t h e Commonwealth

r e c o v e r e d an amount o f $ 1 2 . 6 m i l l i o n from t h e T e r r i t o r y i n 1 9 8 4 - 8 5 . As n o t e d

i n t h e C o m m is s io n 's F i f t y - s e c o n d R e p o r t 1 9 8 5 , th e N o r th e r n T e r r i t o r y

Government th e n w ith d r e w i t s a p p l i c a t i o n s f o r g r a n t s o f s p e c i a l a s s i s t a n c e

from t h e Commonwealth i n r e s p e c t o f t h e y e a r s 1 9 8 3 - 8 4 and 1 9 8 4 - 8 5 .

2 . 1 3 On 20 Ja n u ary 1 9 8 6 , t h e A c t i n g S p e c i a l M i n i s t e r o f S t a t e c o n v ey ed

t o t h e Commission terms o f r e f e r e n c e , w h ich a r e r e p r o d u c e d as Appendix D to

t h i s R e p o r t , f o r an i n q u i r y i n t o t h e l e v e l s o f Commonwealth f i n a n c i a l

a s s i s t a n c e made t o th e N o r th e r n T e r r i t o r y i n 1 9 8 3 - 8 4 and 1 9 8 4 - 8 5 . The

r e f e r e n c e r e q u i r e s t h e Commission t o d e t e r m i n e , a s so o n as p o s s i b l e , w h e th e r

t h e a s s i s t a n c e g i v e n , o t h e r th a n t h e a d d i t i o n a l a s s i s t a n c e g r a n t o f $5 m i l l i o n

i n 1 9 8 4 - 8 5 , e x c e e d e d t h e amounts t h a t would h a v e e n a b l e d th e T e r r i t o r y i n each

o f t h o s e y e a r s to p r o v i d e go v ern m en t s e r v i c e s a t s t a n d a r d s n o t a p p r e c i a b l y

d i f f e r e n t from t h e s t a n d a r d s o f g o v ern m en t s e r v i c e s p r o v id e d i n t h e S t a t e s

w i t h o u t i m p o s in g t a x e s and c h a r g e s a t l e v e l s a p p r e c i a b l y d i f f e r e n t from t h o s e

im posed i n t h e S t a t e s . The Commonwealth e x p r e s s e d a p r e f e r e n c e f o r a s e p a r a t e

r e p o r t i n r e s p e c t o f e a c h y e a r .

11

2 . 1 4 The Commission co n v en ed a c o n f e r e n c e in Melbourne on 24 March 1986

f o r d i s c u s s i o n s w i t h r e p r e s e n t a t i v e s o f the N o r th e r n T e r r i t o r y Government and

t h e Commonwealth T r e a s u r y on t h e terms o f r e f e r e n c e . A l s o in a t t e n d a n c e w ere

o f f i c e r s o f th e S t a t e Governments o f V i c t o r i a , Q u e e n s la n d and T asm an ia , and

t h e Commonwealth Departm ent o f T e r r i t o r i e s . D i v e r g e n t v i e w s w ere e x p r e s s e d by

th e N o rth ern T e r r i t o r y and th e Commonwealth T r e a s u r y i n r e l a t i o n t o v a r i o u s

i s s u e s a r i s i n g o u t o f t h e r e f e r e n c e , i n c l u d i n g t h e m e t h o d o lo g y t o b e u s e d to

a s s e s s th e T e r r i t o r y ' s f i n a n c i a l p o s i t i o n in 1 9 8 4 - 8 5 , a y e a r t h a t i s a l s o

i n c l u d e d in t h e r e v i e w o f per c a p i t a r e l a t i v i t i e s w h ich i s d i s c u s s e d b e l o w .

A f t e r s t a t i n g t h a t t h e Commission was n o t p rep a red to d e f i n e i t s p o s i t i o n a t

t h a t s t a g e , t h e Chairman a d jo u r n e d th e p r o c e e d i n g s u n t i l th e c o n c l u s i o n o f a

c o n f e r e n c e on t h e r e v i e w o f per c a p i t a r e l a t i v i t i e s r e f e r e n c e which was t o b e

h e l d th e f o l l o w i n g d a y .

2 . 1 5 At t h e r e c o n v e n e d c o n f e r e n c e on 26 March 1 9 8 6 , t h e Commission

announced t h a t m e t h o d o lo g y co m p a ra b le to t h a t a d o p te d fo r th e N orth ern

T e r r i t o r y i n t h e 1985 r e v i e w o f t a x s h a r i n g e n t i t l e m e n t s would a g a i n be u s e d

to a s s e s s th e T e r r i t o r y ' s n e e d s f o r b o t h 1 9 8 3 -8 4 and 1 9 8 4 -8 5 fo r the p u r p o s e s

o f t h e r e f e r e n c e o f 2 0 Ja n u a ry 1 9 8 6 ; t h i s approach would b e a d o p te d b e c a u s e

t h e C o m m issio n 's f i n d i n g s w ere r e q u i r e d by th e Commonwealth Government as so o n as p o s s i b l e . The Commission a c k n o w led g ed t h a t i t s a s s e s s m e n t s o f N o rth ern

T e r r i t o r y n e e d s f o r 1 9 8 4 -8 5 under t h e r e f e r e n c e s o f 20 January 1986 and

20 March 1986 w i l l p r o b a b ly d i f f e r . This i s l i k e l y b e c a u s e a d i f f e r e n t

m e t h o d o lo g y w i l l b e u sed to a s s e s s th e T e r r i t o r y ' s e x p e n d i t u r e n e e d s in th e

r e v i e w o f per c a p i t a r e l a t i v i t i e s . For th e p u r p o s e s o f t h a t i n q u i r y th e

Commission i n d i c a t e d t h a t i t p ro p o sed to a s s e s s th e T e r r i t o r y ' s e x p e n d i t u r e

n e e d s b y t h e f a c t o r a s s e s s m e n t method w here t h a t method was u se d fo r S t a t e

a s s e s s m e n t s , and where r e l i a b l e d a t a q u a n t i f y i n g th e T e r r i t o r y ' s d i s a b i l i t y

f a c t o r s v i s - a - v i s t h e S t a t e s w ere a v a i l a b l e . Any i n c o n s i s t e n c y r e s u l t i n g from

t h e u se o f d i f f e r e n t m e t h o d o l o g i e s w ou ld n o t b e a s e r i o u s c o n s i d e r a t i o n

b e c a u s e t h e r e f e r e n c e s o f 20 J a n u a ry and 20 March 1986 r e l a t e to p a s t and

f u t u r e d i s t r i b u t i o n s r e s p e c t i v e l y o f Commonwealth f i n a n c i a l a s s i s t a n c e . The

Commission a l s o announced t h a t h e a r i n g s to c o n s i d e r w r i t t e n s u b m i s s i o n s from

th e N o rth ern T e r r i t o r y and th e Commonwealth T r e a s u r y w ould b e h e l d on 15 J u l y

1 9 8 6 .

S t a t e s / N o r t h e r n T e r r i t o r y R e l a t i v i t i e s I n q u i r y

2 . 1 6 A rran gem en ts fo r th e p r o v i s i o n o f Commonwealth g e n e r a l re v e n u e

a s s i s t a n c e to t h e S t a t e s and th e N o r th e r n T e r r i t o r y f o r t h e p e r i o d 1 9 8 5 -8 6 to

1 9 8 7 -8 8 w e r e a g r e e d a t th e P r e m i e r s ' C o n fe r e n c e on 30 May 1985. These

a r ra n g em en ts p r o v i d e d , i n t e r a l i a , f o r t h e r e p l a c e m e n t o f t a x s h a r i n g g r a n t s

w i t h f i n a n c i a l a s s i s t a n c e g r a n t s , which were t o be d i s t r i b u t e d in a c c o r d a n c e

w i t h th e p r e f e r r e d per c a p i t a r e l a t i v i t i e s c a l c u l a t e d b y t h e Commonwealth

G ran ts Commission b u t m o d i f i e d to a l l o w South A u s t r a l i a and Tasmania to r e t a i n

t h e b e n e f i t s t h a t w ou ld h a v e a c c r u e d to each S t a t e had i t s h o s p i t a l

c o s t - s h a r i n g a g reem en t c o n t i n u e d . I t was a l s o a g r e e d a t t h e P r e m i e r s '

C o n feren ce t h a t t h e Commission s h o u l d co n d u ct a n o t h e r i n q u i r y to d e te r m in e

a p p r o p r i a t e r e l a t i v i t i e s to a p p ly from 1 9 8 8 - 8 9 .

2 . 1 7 On 2 0 March 1 9 86 , t h e Commission r e c e i v e d terms o f r e f e r e n c e ,

r e p r o d u c e d as Appendix E to t h i s R e p o r t , fo r t h e C o m m issio n 's f o u r t h r e v i e w o f

per c a p i t a r e l a t i v i t i e s . The terms o f r e f e r e n c e r e q u i r e th e Commission to

r e p o r t , no l a t e r than 31 March 1 9 8 8 , on th e a p p r o p r i a t e d i s t r i b u t i o n o f b a s i c

12

g e n e r a l r e v e n u e g r a n t s among th e S t a t e s o n l y and among t h e S t a t e s and t h e

N orth ern T e r r i t o r y . A s s e s s m e n t s o f t h e r e l a t i v e f i s c a l n e e d s o f t h e S t a t e s

and t h e N o r t h e r n T e r r i t o r y a r e t o b e b a s e d on an e x a m i n a t i o n o f th e y e a r s

1 9 8 4 -8 5 t o 1 9 8 6 - 8 7 i n c l u s i v e ; i n a d d i t i o n , an a s s e s s m e n t i s t o b e made o f

a d j u s t m e n t s , i f a n y , t h a t m i g h t b e w a r r a n t e d i f a c c o u n t w ere t o be t a k e n o f

movements i n r e l a t i v e f i s c a l p o s i t i o n s o v e r a l o n g e r p e r i o d o r , w i t h r e s p e c t

to t h e p e r i o d 1 9 8 4 - 8 5 t o 1 9 8 6 - 8 7 , o f f a c t o r s ju d g ed t o be o f a tem p ora ry

n a t u r e . In m ak in g i t s a s s e s s m e n t s , t h e Commission i s a sk e d to c o n s i d e r a r e a s

of g o v e r n m e n t e x p e n d i t u r e and r e v e n u e b r o a d l y s i m i l a r to t h o s e c o v e r e d i n i t s

Report on Tax S h a r i n g R e l a t i v i t i e s 1 9 8 5 . I t i s a l s o r e q u i r e d t o r e p o r t on th e

a rea s i t c o n s i d e r s a p p r o p r i a t e f o r e q u a l i s a t i o n and on t h e a p p r o p r i a t e n e s s o f

the m e t h o d o lo g y i t h a s a d o p t e d f o r a s s e s s i n g b u s i n e s s u n d e r t a k i n g n e e d s .

S p e c i f i c a l l y e x c l u d e d by t h e r e f e r e n c e from a s s e s s m e n t a r e : paym ents to

Tasmania d u r i n g t h e r e v i e w p e r i o d a s a c o n s e q u e n c e o f t h e c e s s a t i o n o f t h e

G o r d o n - b e lo w - F r a n k li n dam; paym ents i n 1 9 8 5 - 8 6 and 1 9 8 6 - 8 7 t o S ou th A u s t r a l i a

and T asm ania t o a s s i s t t h o s e S t a t e s t o a d j u s t t o t h e i r lo w e r s h a r e s o f

f i n a n c i a l a s s i s t a n c e g r a n t s c o n s e q u e n t upon th e i n t r o d u c t i o n o f d i f f e r e n t per

c a p i t a r e l a t i v i t i e s in 1 9 8 5 - 8 6 ; and a payment i n 1 9 8 5 - 8 6 to Q u e e n s la n d to

co m p en sate t h a t S t a t e f o r a d i s t u r b a n c e in i t s f i n a n c i a l r e l a t i v i t y v i s - a - v i s

th e o t h e r S t a t e s c a u s e d b y t h e i n t r o d u c t i o n o f M e d i c a r e .

2 . 1 8 The l e t t e r f o r w a r d i n g t h e term s o f r e f e r e n c e d i r e c t s t h e Commission

to assum e t h a t t h e b a s i c g e n e r a l r e v e n u e g r a n t s to a p p l y a f t e r 1 9 8 7 - 8 8 w i l l

r e l a t e t o a com bined p o o l o f th e p r e s e n t f i n a n c i a l a s s i s t a n c e g r a n t s and

i d e n t i f i e d h e a l t h g r a n t s t o t h e S t a t e s and b a s i c g e n e r a l r e v e n u e g r a n t s to th e

N orth ern T e r r i t o r y . I t a l s o i n s t r u c t s th e Com m ission t o a p p l y t h e same

methods o f a s s e s s m e n t to t h e N o r t h e r n T e r r i t o r y a s a r e a p p l i e d t o t h e S t a t e s

in t h e a b s e n c e o f v a l i d . r e a s o n s f o r n o t d o i n g s o , t o r e p o r t on any c l a i m s by

the T e r r i t o r y t h a t s p e c i a l f i s c a l n e e d s e x i s t i n t h e T e r r i t o r y w h ic h a r e n o t

a p p a r e n t i n t h e S t a t e s o r w h ich d i f f e r from t h o s e o f t h e S t a t e s , to c o n s i d e r

the i m p l i c a t i o n s o f c h a n g e s i n S t a t e f i n a n c i a l management p r a c t i c e s in r e c e n t

y e a r s f o r t h e C o m m is s io n 's a n a l y s i s o f r e l a t i v i t i e s , and to e x p r e s s a v ie w on

w h e th e r f i s c a l e q u a l i s a t i o n h a s s i g n i f i c a n t l y a f f e c t e d t h e e f f i c i e n t

a l l o c a t i o n o f r e s o u r c e s i n A u s t r a l i a . F u r t h e r , i n v i e w o f th e p o s s i b i l i t y

t h a t a p r o p o s e d r e v i e w o f t h e M e d ic a r e a r r a n g e m e n t s i n 1 9 8 7 - 8 8 c o u l d h a v e

i m p l i c a t i o n s f o r t h e d i s t r i b u t i o n o f b a s i c g e n e r a l r e v e n u e g r a n t s , the

Commission i s r e q u e s t e d t o p r e p a r e s e t s o f r e l a t i v i t i e s on t h e two b a s e s t h a t

(a ) t h e M e d ic a r e c o m p e n s a t i o n g r a n t s w i l l c o n t i n u e as s p e c i f i c p u rp o se

payments and ( b ) t h e M e d ic a r e c o m p e n s a t i o n g r a n t s w i l l b e a b s o r b e d i n t o t h e

p oo l o f f i n a n c i a l a s s i s t a n c e and i d e n t i f i e d h e a l t h g r a n t s .

2 . 1 9 The Com m ission met w i t h r e p r e s e n t a t i v e s o f t h e S t a t e s , t h e N orth ern

T e r r i t o r y and t h e Commonwealth T r e a s u r y in Melb ourne on 2 5 - 2 6 March 1986 to

d i s c u s s t h e term s o f r e f e r e n c e and p r o c e d u r a l a r r a n g e m e n t s f o r th e i n q u i r y .

I t a g r e e d t o c o n s i d e r comments made a t th e c o n f e r e n c e c o n c e r n i n g th e i n q u i r y

t i m e t a b l e , t h e fo r m a t o f i n s p e c t i o n s t o b e u n d e r t a k e n , t h e b r i e f i n g o f

c o n s u l t a n t s on l a n d v a l u a t i o n and t r a n s p o r t m a t t e r s , and th e p l a n n i n g o f

f u r t h e r s p e c i a l d a t a c o l l e c t i o n s . T h ese d a t a c o l l e c t i o n s a r e d i s c u s s e d in

A ppendix G t o t h i s R e p o r t . The Commission ask ed th e S t a t e and T e r r i t o r y

r e p r e s e n t a t i v e s t o b e m i n d f u l o f i t s e x p e n d i t u r e and r e v e n u e c l a s s i f i c a t i o n s

in p r o v i d i n g f i n a n c i a l d a t a f o r b u d g e t a n a l y s i s p u r p o s e s , and t o a l l o w

a d e q u a t e tim e f o r t h e Com m ission t o c o n s i d e r r e q u e s t s , i f a n y , f o r

s u p p l e m e n t a r y c a l c u l a t i o n s .

2 . 2 0 On 3 0 A p r i l 1 9 8 6 , t h e Com m ission s e n t to i n t e r e s t e d p a r t i e s a

r e v i s e d t i m e t a b l e and a p a p er c o n t a i n i n g g u i d e l i n e s f o r th e p r e p a r a t i o n o f

13

i n s p e c t i o n p r o g r a m s . A copy o f th e t i m e t a b l e as s u b s e q u e n t l y amended by

a g r e e m e n t w i t h t h e s e v e r a l p a r t i e s i s shown i n A p p en d ix E. I n s p e c t i o n s w ere

c o n d u c t e d i n V i c t o r i a d u r i n g th e p e r i o d 2 3 - 2 7 June 1 9 8 6 ; th e program

commenced w i t h a b r i e f i n g s e s s i o n d u r i n g w h ich S t a t e o f f i c e r s p r o v id e d

i n f o r m a t i o n c o n c e r n i n g t h e s e r v i c e s and f a c i l i t i e s s e l e c t e d f o r i n s p e c t i o n .

I n c l u d e d i n t h e program o f i n s p e c t i o n s i n m e t r o p o l i t a n and r u r a l a r e a s w ere

i n s p e c t i o n s o f e d u c a t i o n a l e s t a b l i s h m e n t s , h o s p i t a l s , p o l i c e s t a t i o n s ,

c o r r e c t i o n c e n t r e s , r a i l w a y s t a t i o n s , a t r a f f i c c o n t r o l c e n t r e , c o u n t r y w a te r

s u p p l y sch em es and a g r i c u l t u r a l and p a s t o r a l a r e a s a d v e r s e l y a f f e c t e d by

s a l i n i t y . I n s p e c t i o n s w ere to b e u n d e r t a k e n in t h e o t h e r S t a t e s and i n th e

N o r th e r n T e r r i t o r y d u r i n g 1 9 8 6 - 8 7 .

Annual R ep o rt

2 . 2 1 The F i f t y - s e c o n d R ep ort o f t h e Commission was p r e s e n t e d to th e

S p e c i a l M i n i s t e r o f S t a t e on 3 O c to b e r 1985 and t a b l e d i n b o th Houses o f

P a r li a m e n t l a t e r t h a t m o n t h . B e s i d e s r e p o r t i n g on t h e r o l e and o p e r a t i o n s o f

t h e C o m m ission , t h e C o m m issio n 's a c t i v i t i e s d u r i n g 1 9 8 4 - 8 5 , and the

a d m i n i s t r a t i o n o f t h e Com m ission, i t i n c l u d e d th e term s o f r e f e r e n c e f o r th e

Cocos ( K e e l i n g ) I s l a n d s i n q u i r y and d a ta on c o m p a r a t iv e S t a t e and T e r r i t o r y

r a t e s o f t a x a t i o n f o r 1 9 8 3 - 8 4 , t h e l a t e s t y e a r th e n a v a i l a b l e .

14

CHAPTER 3

ADMINISTRATION

O r g a n i s a t i o n

3 . 1 The Com m ission i s an in d e p e n d e n t s t a t u t o r y a u t h o r i t y e s t a b l i s h e d

u n d er t h e Commonwealth G r a n ts Com m ission Act 1 9 7 3 . Under t h e l e g i s l a t i o n , th e

Chairman i s r e s p o n s i b l e f o r t h e c o n d u c t o f t h e b u s i n e s s o f t h e Commission and

f o r th e c o n t r o l o f s t a f f em p lo y ed u n d er p u b l i c s e r v i c e l e g i s l a t i o n who are

made a v a i l a b l e t o a s s i s t i n i t s w o r k .

3 . 2 U n l i k e some s t a t u t o r y b o d i e s , t h e Commission d o e s n o t h a v e

i n d e p e n d e n t powers to i n i t i a t e and p u rsu e i n v e s t i g a t i o n s on i t s own a u t h o r i t y ,

b u t i n s t e a d p r o c e e d s b y way o f i n q u i r i e s i n t o p a r t i c u l a r m a t t e r s on r e f e r e n c e s

by t h e M i n i s t e r r e s p o n s i b l e f o r t h e a d m i n i s t r a t i o n o f i t s l e g i s l a t i o n under

t h e A d m i n i s t r a t i v e A rra n gem en ts O r d e r s . The M i n i s t e r c u r r e n t l y d i s c h a r g i n g

t h i s r e s p o n s i b i l i t y i s th e S p e c i a l M i n i s t e r o f S t a t e .

Members

3 . 3 The m em b ersh ip o f t h e Commission c o n s i s t s o f a Chairman and n o t

l e s s th a n two o t h e r m em b ers. The Chairman m ust b e a f u l l - t i m e member b u t

members o t h e r th a n t h e Chairman may b e a p p o i n t e d on e i t h e r a f u l l - t i m e or a

p a r t - t i m e b a s i s . At 30 J une 1 9 8 6 , th e m em bership o f th e Com m ission w as:

Chairman: The Hon. Mr J u s t i c e R. E l s e - M i t c h e l l , C .M .G .,

a p p o i n t e d a s Chairman o f t h e C om m ission u n t i l

31 December 1 9 8 6 .

Members: Mr W.R. L a n e, C . B . E . , a p p o i n t e d a s a p a r t - t i m e member

u n t i l 3 0 Sep tem b er 1 9 8 7 .

P r o f e s s o r R. L. M athews, C . B . E . , a p p o i n t e d a s a

p a r t - t i m e member u n t i l 14 December 1 9 9 0 .

Mr R. D a n i e l , C . B . E . , w as a p p o i n t e d a s a p a r t - t i m e member f o r a p e r i o d o f f i v e

y e a r s w i t h e f f e c t from 17 J u l y 1 9 8 6 .

S t a f f

3 . 4 The C o m m i s s i o n 's s t a f f e s t a b l i s h m e n t a s ap p roved b y t h e

Commonwealth P u b l i c S e r v i c e Board p r o v i d e s f o r 51 p o s i t i o n s . H ow ever, the

15

a v e r a g e o p e r a t i v e s t a f f i n g l e v e l f o r 1 9 8 5 -8 6 was s e t a t 38 f u l l - t i m e p o s i t i o n s

p lu s one p a r t - t i m e p o s i t i o n . The Commission s o u g h t an i n c r e a s e in t h i s l e v e l

o f s t a f f r e s o u r c e s d u r i n g t h e y e a r and i n June 1986 i t was in fo rm ed t h a t an

a v e r a g e s t a f f i n g l e v e l o f 42 had b e e n a p p ro ved f o r 1 9 8 6 - 8 7 .

3 . 5 T h ere a r e two B ra n ch es w i t h i n t h e C o m m is s io n 's e s t a b l i s h m e n t . They

a r e :

( a ) t h e E x p e n d it u r e and Economic A n a l y s i s B r a n c h ; and

( b ) th e R e v e n u e , B u s i n e s s U n d e r t a k in g s and Budget A n a l y s i s B r a n c h .

In a d d i t i o n , a S e c r e t a r i a t p r o v i d e s s u p p o r t s e r v i c e s fo r th e C o m m ission . The

o r g a n i s a t i o n a l s t r u c t u r e o f t h e Commission i s shown in F ig u r e 3 . 1 .

3 . 6 D u r in g 1 9 8 5 - 8 6 , t h e s e n i o r management s t r u c t u r e c o m p r ise d th e

S e c r e t a r y , Mr A. A. G l a s s o n , and Mr J. I . D o h e r t y , A s s i s t a n t S e c r e t a r y , R evenue,

B u s i n e s s U n d e r t a k in g s and Budget A n a l y s i s B r a n c h . The p o s i t i o n o f A s s i s t a n t

S e c r e t a r y , E x p e n d it u r e and Economic A n a l y s i s Branch h a s been u n o c c u p ie d s i n c e

May 1985 as a r e s u l t o f t h e r e d u c t i o n in t h e C o m m issio n 's a v e r a g e o p e r a t i v e

s t a f f i n g l e v e l f o r 1 9 8 5 - 8 6 . R e s t o r a t i o n o f t h i s p o s i t i o n h a s b e e n a g r e e d to

and r e c r u i t m e n t a c t i o n has commenced.

C o n s u l t a n t s

3 . 7 The Commission d id n o t en g a g e th e s e r v i c e s o f any c o n s u l t a n t s in

1 9 8 5 - 8 6 .

I n f o r m a t i o n System s

3 . 8 D u r in g 1 9 8 5 - 8 6 t h e Commission u p g ra d ed i t s in f o r m a t i o n s y s t e m s w ith

th e p u r c h a s e o f a new com puter c a p a b l e o f d a ta p r o c e s s i n g w h i l s t m a i n t a i n i n g a

h i g h l e v e l o f word p r o c e s s i n g . In a d d i t i o n to p r o v i d i n g i n c r e a s e d word

p r o c e s s i n g c a p a c i t y , t h e new eq u ip m en t w i l l p e r m i t th e i n t e g r a t i o n o f th e

C o m m issio n 's d a t a p r o c e s s i n g s y s t e m , w h ich o p e r a t e s on CSIRONET th ro u g h a node

l o c a t e d i n t h e C o m m issio n 's o f f i c e , w i t h i t s word p r o c e s s i n g s y s t e m . T h is

w i l l e n a b l e t h e r e t r i e v a l o f d a t a from CSIRONET f o r l o c a l m a n i p u l a t i o n and

i n c l u s i o n in word p r o c e s s i n g d o c u m e n t s , thus a v o i d i n g t h e n eed t o r e k e y m a sses

o f t a b u l a r m a t e r i a l fo r i n s e r t i o n in t h e C o m m issio n 's r e p o r t s and w o r k in g

p ap ers .

Freedom o f I n f o r m a t i o n

3 . 9 An o f f i c e r o f t h e C o m m issio n 's s t a f f h a s b e e n n om in a ted to h a n d l e

a l l r e q u e s t s under th e Freedom o f I n f o r m a t i o n A ct 1 9 8 2 . No s u c h r e q u e s t s w ere

r e c e i v e d by t h e Commission d u r i n g 1 9 8 5 - 8 6 . The c u r r e n t Freedom o f I n fo r m a tio n

C o - o r d i n a t o r i s Mr M. G. T u r n e r , E x e c u t i v e O f f i c e r o f t h e Com m ission, who can

be c o n t a c t e d on t e l e p h o n e number 062 4 6 6 0 2 5 or by c a l l i n g a t Room 103A, F i r s t

F l o o r , Nor th b o u rn e H ou se, 2 1 9 Nor th b o u rn e A v e n u e , T u r n e r , A. C .T ., 2 6 0 1 .

16

Figure 3.1

Chairman and Commissioners

Secretary

Expenditure and Economic Analysis Branch

Social Services and Other Expenditure

Economic Analysis and Special Projects

Revenue, Business Undertakings and Budget Analysis Branch

Revenue and Business Undertakings

Territorial Revenue and Business Undertakings

Equal Employment O p p o rtu n ity

3 . 1 0 The Commission has e n s u r e d t h a t a l l o f f i c e r s a r e aw are o f t h e

r e q u ir e m e n t s under th e P u b li c S e r v i c e Reform Act 1984 to ta k e m e a s u r e s t o

improve employment o p p o r t u n i t i e s and c a r e e r p r o s p e c t s o f women, A b o r i g i n a l s

and Torres S t r a i t I s l a n d e r s , p e o p le w i t h d i s a b i l i t i e s and p e o p l e from

n o n - E n g l i s h s p e a k i n g b a c k g r o u n d s . In a c c o r d a n c e w i t h t h i s p o l i c y , s e n i o r

o f f i c e r s a t t e n d e d a sem in ar on EEO m a t t e r s a t th e D ep a rtm en t o f S p e c i a l

M i n i s t e r o f S t a t e in May 1 9 8 6 . The EEO c o n t a c t o f f i c e r i n th e Commission i s

Mr M. G. T u rn er, whose t e l e p h o n e number and a d d r e s s a p p e a r a b o v e .

Finance

3 .1 1 The C om m ission's e x p e n d i t u r e f o r 1 9 8 5 -8 6 was as f o l l o w s :

S a l a r i e s and A llo w an ces Overtime T r a v e l l i n g and S u b s i s t e n c e

O f f i c e R e q u i s i t e s and Equipment Computer S e r v i c e s I n c i d e n t a l s and Other E x p e n d itu r e

1 170 20 8

2 084

41 086

98 43 5

129 592

52 892

TOTAL 1 4 9 4 297

18

APPENDIX A

COMMONWEALTH GRANTS COMMISSION ACT 1973

I n c o r p o r a t i n g a l l amendments made to 30 Ju n e 1986

TABLE OF PROVISIONS

S e c t i o n

1. S h o r t t i t l e

2. Commencement 3. ( R e p e a l e d )

4. I n t e r p r e t a t i o n

5. M eaning o f s p e c i a l a s s i s t a n c e

6. E x t e n s i o n o f Act to T e r r i t o r y o f Cocos ( K e e l i n g ) I s l a n d s

7. E s t a b l i s h m e n t o f Conmonwealth G ra n ts Commission

8. M em bership o f Commission

9. S a l a r y and a l l o w a n c e s o f member who h a s s t a t u s o f Judge

9A. R em u n eratio n o f o t h e r members

10. L ea ve o f a b s e n c e

11. R e s i g n a t i o n and r e t i r e m e n t

12. T e r m i n a t i o n o f a p p o in t m e n t s

13. A c t i n g members

14. M e e t i n g s

15. D u t i e s o f Chairman

16. A s s i s t a n c e to S t a t e s

16A. A s s i s t a n c e to th e N o r th e r n T e r r i t o r y

16B. I n q u i r i e s r e l a t i n g t o t h e A u s t r a l i a n C a p i t a l T e r r i t o r y

16C. I n q u i r i e s r e l a t i n g to th e T e r r i t o r y o f Cocos ( K e e l i n g ) I s l a n d s

17. A s s i s t a n c e to S t a t e s f o r l o c a l g ov ern m en t p u r p o s e s

18. ( R e p e a l e d )

19. I n q u i r i e s b y Commission

19A. ( R e p e a l e d ) 20. Commission may t a k e e v i d e n c e

21. E v i d e n c e t o b e on o a th

22. A d m i n i s t r a t i o n o f o a t h

23. P e n a l t y f o r r e f u s i n g to g i v e e v i d e n c e

24. G i v i n g f a l s e e v i d e n c e

25. R e p o r t s t o b e l a i d b e f o r e P a r l i a m e n t

2 6 . ( R e p e a l e d )

27. R e g u l a t i o n s

19

COMMONWEALTH GRANTS COMMISSION ACT 1973

T i t l e

Short t i t l e

Commencement

I n t e r p r e t -

a t i o n

Meaning o f s p e c i a l

a s s i s ta n c e

E x t e n s i o n o f Act to

T e r r i t o r y o f Cocos

(K eel i n g ) I s la n d s

Es tab 1 i s h -

ment o f

Commonwealth Grants Commission

An Act to e s t a b l i s h a G rants Commission to make Recommendations

c o n c e r n i n g th e G r a n t in g o f F i n a n c i a l A s s i s t a n c e to th e S t a t e s

and to t h e N o rth ern T e r r i t o r y i n c e r t a i n c i r c u m s t a n c e s .

1 . T h is Act may be c i t e d as t h e Commonwealth G ran ts Commission

Act 1 9 7 3 .

2 . T his Act s h a l l come i n t o o p e r a t i o n on a d a te to b e f i x e d by

P r o c l a m a t i o n .

4 . In t h i s A c t , u n l e s s th e c o n t r a r y i n t e n t i o n a p p ea rs -

"Chairman" means t h e Chairman o f t h e Commission; "Commission" means t h e Commonwealth G ra n ts Commission e s t a b l i s h e d by t h i s Act ;

" l o c a l g overnm ent a u t h o r i t y " means an a u t h o r i t y , e s t a b l i s h e d by

or under a law o f a S t a t e , t h a t i s , in a c c o r d a n c e w i t h

p r o v i s i o n made b y t h e r e g u l a t i o n s , a L ocal governm ent

a u t h o r i t y fo r th e p u rp o ses o f t h i s A ct;

"member" means t h e Chairman or a n o t h e r member o f t h e Commission a p p o i n t e d under s e c t i o n 8 .

5 . ( 1 ) R e f e r e n c e s in t h i s Act to t h e g r a n t o f s p e c i a l a s s i s t a n c e

t o a S t a t e s h a l l b e r e a d as r e f e r e n c e s to th e g r a n t o f f i n a n c i a l

a s s i s t a n c e to a S t a t e f o r th e p u r p o se o f making i t p o s s i b l e fo r

th e S t a t e , by r e a s o n a b l e e f f o r t , to f u n c t i o n a t a s t a n d a r d n o t

a p p r e c i a b l y b e lo w t h e s t a n d a r d s o f o t h e r S t a t e s .

( 2 ) R e fe r e n c e s in t h i s Act to th e g r a n t o f s p e c i a l a s s i s t a n c e

t o t h e N o rth ern T e r r i t o r y s h a l l b e r e a d a s r e f e r e n c e s to th e

g r a n t o f f i n a n c i a l a s s i s t a n c e to th e N o rth ern T e r r i t o r y fo r the

p u r p o s e s o f making i t p o s s i b l e f o r th e N o rth ern T e r r i t o r y , by

r e a s o n a b l e e f f o r t , to f u n c t i o n , i n r e s p e c t o f m a t t e r s fo r which

th e M i n i s t e r s o f t h a t T e r r i t o r y h a v e e x e c u t i v e a u t h o r i t y , a t

s t a n d a r d s n o t a p p r e c i a b l y b elo w th e s t a n d a r d s o f th e S t a t e s .

6 . T h is Act e x t e n d s to t h e T e r r i t o r y o f Cocos ( K e e l i n g ) I s l a n d s .

7 . ( 1 ) The b o d y b y t h e name o f t h e Grants Commission e s t a b l i s h e d

b y t h e s u b - s e c t i o n fo r which t h i s s u b - s e c t i o n was s u b s t i t u t e d by

t h e Commonwealth Grants Commission Act 1976 c o n t i n u e s in e x i s t e n c e , by f o r c e o f t h i s s u b - s e c t i o n , under and s u b j e c t to the

p r o v i s i o n s o f t h i s A c t , under th e name "Commonwealth Grants

Commiss io n ".

( 2 ) The Conmiss ion h a s such f u n c t i o n s as a re c o n f e r r e d on i t by

t h i s A c t.

20

Membership o f Commission

S a l a r y and

a l l o w a n c e s o f member who h a s

s t a t u s o f

Judge

R em u n era tio n o f o t h e r

members

Leave o f

abs e n c e

8 . ( 1 ) The Commission s h a l l c o n s i s t o f a Chairman and n o t l e s s

th a n 2 o t h e r m em b ers.

( 2 ) The members s h a l l b e a p p o i n t e d b y t h e G o v e r n o r - G e n e r a l .

( 3 ) A member h o l d s o f f i c e , s u b j e c t t o t h i s A c t , f o r su ch

p e r i o d , b e i n g n o t l e s s t h a n one y e a r or more th a n 5 y e a r s , a s i s

s p e c i f i e d i n th e i n s t r u m e n t o f h i s a p p o i n t m e n t , b u t i s e l i g i b l e

f o r r e - a p p o i n t m e n t .

( 4 ) The Chairman s h a l l b e a p p o i n t e d a s a f u l l - t i m e member.

( 5 ) A member o t h e r th a n th e Chairman may b e a p p o i n t e d as a

f u l l - t i m e member o r a s a p a r t - t i m e member.

( 5A) A p e r s o n who i s e m p lo y e d by t h e Commonwealth or by a S t a t e

i n a f u l l - t i m e c a p a c i t y i s n o t e l i g i b l e f o r a p p o in t m e n t as a

p a r t - t i m e member.

( 6 ) The p e r fo r m a n c e o f t h e f u n c t i o n s o r t h e e x e r c i s e o f t h e

powers o f t h e C om m ission i s n o t a f f e c t e d by r e a s o n o n l y o f -

( a ) t h e r e b e i n g a v a c a n c y i n t h e o f f i c e o f C hairm an; or

( b ) t h e number o f o t h e r members f a l l i n g b e lo w 2 f o r a p e r i o d o f

n o t more th a n 6 m o n t h s.

( 6A) I f t h e Chairman w a s , i m m e d i a t e l y b e f o r e h i s a p p o i n t m e n t , a

Ju d ge o f a F e d e r a l Court o r o f t h e Supreme Court o f a S t a t e or

T e r r i t o r y , h e s h a l l h a v e t h e same d e s i g n a t i o n , r a n k , s t a t u s and

p r e c e d e n c e as a J u d g e o f t h e Supreme Court o f t h e A u s t r a l i a n

C a p i t a l T e r r i t o r y .

9 . I f s u b - s e c t i o n 8 (6 A ) a p p l i e s to t h e C hairm an, h e s h a l l b e

p a i d s a l a r y , an a n n u a l a l l o w a n c e and t r a v e l l i n g a l l o w a n c e a t

s u c h r e s p e c t i v e r a t e s a s a r e f i x e d from tim e t o tim e by t h e

P a r l i a m e n t and s u c h o t h e r a l l o w a n c e s ( i f a n y ) as a r e p r e s c r i b e d .

9 A . ( 1 ) A mem ber, o t h e r th a n a member t o whom s u b - s e c t i o n 8 ( 6A)

a p p l i e s , s h a l l b e p a i d s u c h r e m u n e r a t i o n as i s d e t e r m i n e d by

t h e R e m u n e r a tio n T r i b u n a l , b u t , i f n o d e t e r m i n a t i o n o f t h a t

r e m u n e r a t i o n i s i n o p e r a t i o n , he s h a l l b e p a id r e m u n e r a t i o n a t

t h e r a t e t h a t was a p p l i c a b l e i m m e d i a t e l y b e f o r e t h e commencement

o f t h i s s e c t i o n .

( 2 ) A mem ber, o t h e r th a n a member t o whom s u b - s e c t i o n 8 ( 6A)

a p p l i e s , s h a l l b e p a i d s u c h a l l o w a n c e s as a re p r e s c r i b e d .

( 3 ) T his s e c t i o n h a s e f f e c t s u b j e c t t o t h e R em u n eration

T r i b u n a l s A ct 1 9 7 3 .

1 0 . The M i n i s t e r may g r a n t l e a v e o f a b s e n c e t o a f u l l - t i m e

member upon s u c h term s and c o n d i t i o n s as t o r e m u n e r a t io n or

o t h e r w i s e a s t h e M i n i s t e r d e t e r m i n e s .

21

R e s i g n a t i o n and re t i r e m e n t

1 1 . ( 1 ) A member may r e s i g n h i s o f f i c e by w r i t i n g under h i s

hand d e l i v e r e d t o t h e G o v e r n o r - G e n e r a l .

T e r m i n a t i o n o f a p p o i n t m e n t s

A c t i n g members

( 2 ) The G o v e r n o r - G e n e r a l may, w i t h t h e c o n s e n t o f t h e member,

r e t i r e a member from o f f i c e on th e ground o f i n v a l i d i t y .

1 2 . ( 1 ) The G o v e r n o r - G e n e r a l may su s p e n d a member from o f f i c e ,

f o r m i s b e h a v i o u r o r p h y s i c a l or m en ta l i n c a p a c i t y .

( 2 ) Where t h e G o v e r n o r -G e n e r a l s u s p e n d s a member from o f f i c e

t h e M i n i s t e r s h a l l c a u s e a s t a t e m e n t o f t h e grounds o f the

s u s p e n s i o n to b e l a i d b e f o r e each House o f t h e P a r li a m e n t w i t h i n

7 s i t t i n g days o f th e House a f t e r th e s u s p e n s i o n .

( 3 ) Where s u c h a s t a t e m e n t h a s b e e n l a i d b e f o r e a House o f t h e

P a r l i a m e n t , t h a t House may, w i t h i n 15 s i t t i n g days o f t h a t House

a f t e r t h e day on w h ich th e s t a t e m e n t h as b een l a i d b e f o r e i t , by

r e s o l u t i o n , d e c l a r e t h a t the member ou g h t t o b e r e s t o r e d to

o f f i c e a n d , i f e a c h House s o p a s s e s su ch a r e s o l u t i o n , t h e

G o v e r n o r - G e n e r a l s h a l l t e r m i n a t e t h e s u s p e n s i o n .

( 4 ) I f , a t th e e x p i r a t i o n o f 15 s i t t i n g d ay s o f a House o f t h e

P a r l i a m e n t a f t e r th e day on w h ich t h e s t a t e m e n t h a s b e e n l a i d

b e f o r e t h a t H ouse, t h a t House h a s n o t p a s s e d such a r e s o l u t i o n ,

th e G o v e r n o r -G e n e r a l may remove the member from o f f i c e .

(4A) I f a p a r t - t i m e member becomes em ployed by t h e Commonwealth

or by a S t a t e in a f u l l - t i m e c a p a c i t y , th e G o v ern o r-G en era l

s h a l l remove th e member from o f f i c e .

( 5 ) A member s h a l l n o t b e removed from o f f i c e e x c e p t as

p r o v i d e d b y t h i s s e c t i o n .

( 7 ) A member who i s su s p e n d e d from o f f i c e und er t h i s s e c t i o n i s

n o t e n t i t l e d t o be p a id any r e m u n e r a t io n or a l l o w a n c e s in

r e s p e c t o f t h e p e r i o d o f h i s s u s p e n s i o n u n l e s s he i s r e s t o r e d to

o f f i c e .

1 3 . ( 1 ) Where -

( a ) t h e G o v e r n o r -G e n e r a l s u s p e n d s t h e Chairman from o f f i c e ; or

( b ) t h e Chairman i s , o r i s e x p e c t e d t o b e , a b s e n t from d u ty or

from A u s t r a l i a ,

t h e M i n i s t e r may a p p o i n t one o f t h e members to a c t a s Chairman

on s u c h terms and c o n d i t i o n s as th e M i n i s t e r d e t e r m i n e s , and may

a l s o a p p o i n t a n o t h e r p e r s o n t o b e an a c t i n g member, d u r in g t h e

s u s p e n s i o n , a b s e n c e o r i n a b i l i t y , as th e c a s e r e q u i r e s .

( 2 ) Where -

( a ) t h e G o v ern o r-G en era l s u s p e n d s a member o t h e r than th e

Chairman from o f f i c e ; ( b ) a f u l l - t i m e member o t h e r than t h e Chairman i s , or i s

e x p e c t e d t o b e , a b s e n t from d u ty or from A u s t r a l i a ; or

22

M e e t i n g s

( c ) a p a r t - t i m e member i s , o r i s e x p e c t e d to b e , u n a b l e

( w h e th e r on a c c o u n t o f i l l n e s s o r o t h e r w i s e ) t o p erfo rm th e

f u n c t i o n s o f h i s o f f i c e ,

t h e M i n i s t e r may a p p o i n t a p e r s o n t o b e an a c t i n g member d u r in g

t h e s u s p e n s i o n , a b s e n c e o r i n a b i l i t y , a s th e c a s e r e q u i r e s .

( 3 ) An a c t i n g member may b e a p p o i n t e d a s an a c t i n g f u l l - t i m e

member o r as an a c t i n g p a r t - t i m e member.

( 4 ) An a c t i n g member has a l l t h e p o w e r s , and s h a l l p erfo rm a l l

th e d u t i e s , o f a member.

( 5 ) The M i n i s t e r may, a t any t i m e , t e r m i n a t e an a p p o in tm e n t

u n d er t h i s s e c t i o n .

( 6 ) A p e r s o n a p p o i n t e d an a c t i n g member under s u b - s e c t i o n ( 1 )

or ( 2 ) h o l d s o f f i c e on su c h term s and c o n d i t i o n s as th e M i n i s t e r -

d e t e r m i n e s .

( 7 ) S e c t i o n s 10 and 11 a p p l y i n r e l a t i o n t o an a c t i n g member

a p p o i n t e d u n d er t h i s s e c t i o n i n l i k e manner as t h e y a p p l y i n

r e l a t i o n t o a member.

( 8 ) The v a l i d i t y o f an a c t d one by t h e Commission s h a l l n o t be

q u e s t i o n e d in any p r o c e e d i n g s on a ground a r i s i n g from th e f a c t

t h a t t h e o c c a s i o n f o r th e a p p o in t m e n t o f a p e r s o n p u r p o r t i n g to

b e a p p o i n t e d u n d er t h i s s e c t i o n had n o t a r i s e n or t h a t an

a p p o in t m e n t u n d er t h i s s e c t i o n had c e a s e d to h a v e e f f e c t .

1 4 . ( 1 ) The Commission s h a l l h o l d s u c h m e e t i n g s as a r e n e c e s s a r y

f o r t h e p e r fo r m a n c e o f i t s f u n c t i o n s .

( 2 ) The m e e t i n g s o f t h e Commission s h a l l be c o n v en ed by th e

C hairman.

( 3 ) Where t h e M i n i s t e r r e q u e s t s t h e Chairman t o do s o , t h e

Chairman s h a l l f o r t h w i t h c o n v e n e a m e e t i n g o f t h e Com m ission.

( 4 ) At a m e e t i n g o f t h e C o m m issio n , a quorum i s c o n s t i t u t e d by

a m a j o r i t y o f th e members h o l d i n g o f f i c e .

( 5 ) The Chairman s h a l l p r e s i d e a t a l l m e e t i n g s o f t h e

Commission a t w h ich he i s p r e s e n t .

( 6 ) I f t h e Chairman i s n o t p r e s e n t a t a m e e t i n g o f t h e

C o m m issio n , th e members p r e s e n t s h a l l e l e c t one o f t h e i r number

t o p r e s i d e a t th e m e e t i n g .

( 7 ) Q u e s t i o n s a r i s i n g a t a m e e t i n g o f t h e Commission s h a l l be

d e t e r m i n e d by a m a j o r i t y o f t h e v o t e s o f th e members p r e s e n t and

v o t i n g .

( 8 ) The Chairman h a s a d e l i b e r a t i v e v o t e a n d , i n th e e v e n t o f

an e q u a l i t y o f v o t e s , a l s o h a s a c a s t i n g v o t e .

23

D u t i e s o f

Chairman

Ass i s t a n c e

t o S t a t e s

Ass i s t a n c e

t o th e

N o r th e r n T e r r i t o r y

I n q u i r i e s

r e l a t i n g to

t h e Aus t r a l i a n C a p i t a l T e r r i t o r y

( 9 ) In t h i s s e c t i o n , a r e f e r e n c e t o t h e Chairman i n c l u d e s an

a c t i n g Chairman.

1 5 . ( 1 ) I t i s t h e d u t y o f t h e Chairman t o e n s u r e th e e f f i c i e n t

and o r d e r l y c o n d u c t o f t h e b u s i n e s s o f t h e Commission a n d , f o r

t h a t p u r p o s e , h e h a s , i n a d d i t i o n to any o t h e r pow er, d u t y or

f u n c t i o n under t h i s A c t , power -

( a ) t o d e t e r m in e t h e form o f t h e r e c o r d s o f m e e t i n g s o f t h e

Commission t o be k e p t i n a c c o r d a n c e w i t h t h i s Act and th e

p r o c e d u r e to b e a d o p te d a t su ch a m e e t i n g ;

( b ) to d e t e r m in e w h ich members s h a l l ta k e p a r t in a p a r t i c u l a r

i n q u i r y by t h e C ommission; and

( c ) to d i r e c t and c o n t r o l t r a v e l by members i n c o n n e c t i o n w i t h

t h e i r d u t i e s .

( 2 ) Where t h e s e r v i c e s o f o f f i c e r s or em p lo y e e s under th e

P u b l i c S e r v i c e Act 1922 a re made a v a i l a b l e t o th e C om m ission ,

t h e u s e o f t h o s e s e r v i c e s by members o f t h e Commission i s

s u b j e c t to th e c o n t r o l o f th e C hairman.

1 6 . The Commission s h a l l i n q u i r e i n t o and r e p o r t to t h e M i n i s t e r

upon -

( a ) any a p p l i c a t i o n made by a S t a t e f o r t h e g r a n t , und er s e c t i o n

96 o f t h e C o n s t i t u t i o n , o f s p e c i a l a s s i s t a n c e t o t h e S t a t e ;

( b ) any m a t t e r s , b e i n g m a t t e r s r e l a t i n g t o a g r a n t o f a s s i s t a n c e

made under t h a t s e c t i o n to a S t a t e e i t h e r b e f o r e or a f t e r

th e commencement o f t h i s A c t , t h a t a r e r e f e r r e d to th e

Commission by th e M i n i s t e r ; and ( c ) any m a t t e r s , b e i n g m a t t e r s r e l a t i n g t o th e making o f a

g r a n t o f a s s i s t a n c e under t h a t s e c t i o n t o a S t a t e , t h a t a r e

r e f e r r e d to th e Commission b y t h e M i n i s t e r .

16A. The Commission s h a l l i n q u i r e i n t o and r e p o r t t o th e ■

M i n i s t e r upon -

( a ) a n y a p p l i c a t i o n made by t h e N o r th e r n T e r r i t o r y fo r a g r a n t

o f s p e c i a l a s s i s t a n c e to t h a t T e r r i t o r y ;

( b ) any m a t t e r s , b e i n g m a t t e r s r e l a t i n g t o a g r a n t o f f i n a n c i a l

a s s i s t a n c e made by t h e Commonwealth to th e N orth ern

T e r r i t o r y , t h a t a r e r e f e r r e d to t h e Commission by t h e

M i n i s t e r ; and ( c ) any m a t t e r s , b e i n g m a t t e r s r e l a t i n g t o th e making o f a g r a n t

o f f i n a n c i a l a s s i s t a n c e by t h e Commonwealth to th e N orthern

T e r r i t o r y , t h a t a r e r e f e r r e d to t h e Commission by t h e

M i n i s t e r .

16B. ( 1 ) The Commission s h a l l i n q u i r e i n t o and r e p o r t to th e

M i n i s t e r upon any m a t t e r s , b e i n g m a t t e r s r e l a t i n g to the

f i n a n c i n g o f works and s e r v i c e s p r o v id e d i n r e s p e c t o f t h e

A u s t r a l i a n C a p i t a l T e r r i t o r y , t h a t a r e r e f e r r e d to th e

Commission by t h e M i n i s t e r .

24

I n q u i r i e s

r e l a t i n g to

th e T e r r i t o r y

o f Cocos

( K e e l i n g ) Is la n d s

Ass i s t a n c e

to S t a t e s

fo r l o c a l

go v ern m en t p u r p o s e s

I n q u i r i e s b y

Commission

( 2 ) In s u b - s e c t i o n ( 1 ) , 'w orks and s e r v i c e s p r o v i d e d i n r e s p e c t

o f th e A u s t r a l i a n C a p i t a l T e r r i t o r y 1 means works and s e r v i c e s

p r o v i d e d , i n r e s p e c t o f t h e A u s t r a l i a n C a p i t a l T e r r i t o r y , b y th e

Commonwealth or an a u t h o r i t y o f t h e Commonwealth t h a t a r e o f a

s i m i l a r k in d t o w o rk s and s e r v i c e s p r o v i d e d , i n r e s p e c t o f a

S t a t e , by th e S t a t e or an a u t h o r i t y o f th e S t a t e , o r , i n r e s p e c t

o f a p a r t o f a S t a t e , b y t h e l o c a l g o vern m en t a u t h o r i t y

e s t a b l i s h e d , b y or u n d er a law o f th e S t a t e , i n r e s p e c t o f t h a t

p a r t o f t h e S t a t e .

16C. The C o n m is s io n s h a l l i n q u i r e i n t o and r e p o r t to th e

M i n i s t e r upon -

( a ) any m a t t e r s , b e i n g m a t t e r s r e l a t i n g t o a g r a n t o f f i n a n c i a l

a s s i s t a n c e made b y th e Commonwealth t o th e T e r r i t o r y o f

Cocos ( K e e l i n g ) I s l a n d s t h a t a r e r e f e r r e d to th e Commission

by th e M i n i s t e r ; and

( b ) any m a t t e r s , b e i n g m a t t e r s r e l a t i n g to th e making o f a

g r a n t o f f i n a n c i a l a s s i s t a n c e by t h e Commonwealth t o th e

T e r r i t o r y o f Cocos ( K e e l i n g ) I s l a n d s , t h a t a r e r e f e r r e d

t o t h e Com m ission by th e M i n i s t e r .

1 7 . ( 1 ) The Com m ission s h a l l i n q u i r e i n t o and r e p o r t t o t h e

M i n i s t e r upon any m a t t e r s -

( a ) b e i n g m a t t e r s r e l a t i n g t o t h e making o f a g r a n t o f

a s s i s t a n c e t o a S t a t e , und er s e c t i o n 96 o f th e

C o n s t i t u t i o n , f o r l o c a l g o v ern m en t p u r p o s e s ; or

( b ) b e i n g m a t t e r s r e l a t i n g t o a g r a n t o f a s s i s t a n c e made t o a

S t a t e , u n d er s e c t i o n 96 o f t h e C o n s t i t u t i o n , f o r l o c a l

go vern m en t p u r p o s e s ,

t h a t a r e r e f e r r e d to t h e Com m ission by t h e M i n i s t e r .

( 2 ) In s u b - s e c t i o n ( 1 ) , a r e f e r e n c e t o a g r a n t o f a s s i s t a n c e to

a S t a t e f o r l o c a l g o v ern m en t p u r p o s e s s h a l l b e r e a d as a

r e f e r e n c e t o a g r a n t o f moneys t o th e S t a t e for th e p u r p o se o f

b e i n g a p p l i e d b y t h e S t a t e in payments t o l o c a l govern m en t

a u t h o r i t i e s s i t u a t e d in th e S t a t e , or b y way o f e x p e n d i t u r e for

p u r p o s e s d e c l a r e d b y t h e r e g u l a t i o n s t o b e p u r p o s e s to w h ich

t h i s s u b - s e c t i o n a p p l i e s .

1 9 . ( 1 ) Where t h e C o n m is s io n i s r e q u i r e d to i n q u i r e i n t o and

r e p o r t upon an a p p l i c a t i o n or m a t t e r , th e Chairman may, by

w r i t i n g u n d er h i s h a n d , d e t e r m i n e t h a t t h e powers o f t h e

C om m ission u n d er t h i s A ct may, f o r th e p u r p o s e s o f the i n q u i r y

and r e p o r t on t h a t a p p l i c a t i o n or m a t t e r or on such p a r t o f t h a t

a p p l i c a t i o n or m a t t e r as i s s p e c i f i e d in th e d e t e r m i n a t i o n , be

e x e r c i s e d b y a D i v i s i o n o f t h e Commission c o n s t i t u t e d , s u b j e c t

t o s u b - s e c t i o n ( 3 ) , by su ch members as a r e s p e c i f i e d in the

d e t e r m i n a t i o n .

( 2 ) Where t h e Chairman h a s made a d e t e r m i n a t i o n under

s u b - s e c t i o n ( 1 ) he m ay, by w r i t i n g under h i s h a n d , a t any time

b e f o r e t h e D i v i s i o n o f t h e C o ran ission s p e c i f i e d in th e

25

Commiss io n may ta k e e v i d e n c e

E v id e n c e to

b e on o a th

Admin i s - t r a t i o n o f

o a th

P e n a l t y fo r

r e fu s in g

to g i v e

e v i d e n c e

d e t e r m i n a t i o n h a s c o m p l e t e d t h e i n q u i r y and r e p o r t , r e v o k e th e

d e t e r m i n a t i o n o r , s u b j e c t t o s u b - s e c t i o n ( 3 ) , amend th e

d e t e r m i n a t i o n in r e l a t i o n to th e m em bership o f t h e D i v i s i o n or

in any o t h e r r e s p e c t , a n d , where t h e membership o f th e D i v i s i o n

o f t h e Commission i s c h a n g e d , t h e D i v i s i o n as c o n s t i t u t e d a f t e r

th e change may c o m p l e t e the i n q u i r y and r e p o r t .

( 3 ) A D i v i s i o n o f t h e Commission e x e r c i s i n g t h e powers o f t h e

Commission i n r e s p e c t o f an a p p l i c a t i o n or m a t t e r s h a l l c o n s i s t

o f t h e Chairman and n o t l e s s th a n 2 o t h e r members.

( 4 ) For th e p u r p o s e s o f an i n q u i r y and r e p o r t on an a p p l i c a t i o n

o r m a t t e r , o r on a p a r t o f an a p p l i c a t i o n or m a t t e r , s p e c i f i e d

in a d e t e r m i n a t i o n under s u b - s e c t i o n ( 1 ) , th e Commission s h a l l

b e deemed to c o n s i s t o f t h e D i v i s i o n o f t h e Commission s p e c i f i e d

in th e d e t e r m i n a t i o n .

( 5 ) At a m e e t i n g o f a D i v i s i o n o f t h e Commission -

( a ) i f t h e Chairman i s p r e s e n t - t h e Chairman s h a l l p r e s i d e ; or

(b) in any other case - a member of the Division appointed for the purpose by the Chairman shall preside.

(6) At a meeting of a Division of the Commission, a majority of the members constituting the Division form a quorum.

( 7 ) The Chairman h a s , a t a m e e t i n g o f a D i v i s i o n o f th e

C o m m issio n , a d e l i b e r a t i v e v o t e a n d , in th e e v e n t o f an e q u a l i t y

o f v o t e s , a l s o a c a s t i n g v o t e .

( 8 ) A m e e t i n g o f a D i v i s i o n o f th e Commission may b e h e l d

n o t w i t h s t a n d i n g t h a t a m e e t i n g o f a n o t h e r D i v i s i o n o f th e

Commission i s b e i n g h e l d a t t h e same t i m e .

2 0 . ( 1 ) Where an a p p l i c a t i o n or m a t t e r i s r e f e r r e d to th e

Commission under t h i s A c t , th e Commission may, fo r th e pu rp ose

o f i n q u i r i n g i n t o th e a p p l i c a t i o n or m a t t e r , t a k e e v i d e n c e from

p e r s o n s who a p p ea r as w i t n e s s e s b e f o r e th e Commission.

( 2 ) S u b - s e c t i o n ( 1 ) d o e s n o t p r e v e n t t h e Commission from

i n q u i r i n g i n t o an a p p l i c a t i o n or m a t t e r in such o t h e r manner as

i t s e e s f i t .

2 1 . The e v i d e n c e g i v e n by a w i t n e s s a p p e a r i n g b e f o r e th e

Commission s h a l l be g i v e n on o a th or a f f i r m a t i o n .

2 2 . A member may a d m i n i s t e r an o a th or a f f i r m a t i o n to a p erson

a p p e a r i n g as a w i t n e s s b e f o r e th e C om m ission .

2 3 . ( 1 ) Where t h e C o n m is sio n t a k e s e v i d e n c e in th e c o u r s e o f

i n q u i r y i n t o a m a t t e r , a p erson a p p e a r i n g as a w i t n e s s b e f o r e the

Commission s h a l l n o t , w i t h o u t l a w f u l e x c u s e , r e f u s e or f a i l to

an sw er a q u e s t i o n , b e i n g a q u e s t i o n r e l e v a n t to the i n q u i r y ,

t h a t i s put t o him b y th e C o n m i s s i o n .

P e n a l t y : $ 1 00 0 .

26

G i v i n g f a l s e

e v i d e n c e

R e p o r ts t o

tie l a i d

be f o r e P a r l i a m e n t

R e g u l a t i o n s

( 2 ) For th e p u r p o s e o f s u b - s e c t i o n ( 1 ) , a q u e s t i o n s h a l l be

deemed t o h a v e b e e n put t o a w i t n e s s by th e Com m ission -

( a ) i f i t i s p u t b y any o f t h e members who a r e e x e r c i s i n g th e

powers o f th e Com m ission i n r e l a t i o n t o th e m a t t e r ; or

( b ) i f , w i t h th e a p p r o v a l o f a m a j o r i t y o f t h e members who a r e

e x e r c i s i n g t h e powers o f t h e Com m ission i n r e l a t i o n to the

m a t t e r , i t i s p u t by a p e r s o n a u t h o r i z e d by a m a j o r i t y o f

t h o s e members t o a p p ea r in c o n n e x i o n w i t h th e t a k i n g o f the

e v i d e n c e .

2 4 . A p e r s o n s h a l l n o t , i n t h e c o u r s e o f g i v i n g e v i d e n c e b e f o r e

th e members o f t h e Com m ission who a re e x e r c i s i n g t h e powers o f

t h e C o n m is s io n in r e l a t i o n t o a m a t t e r , make a s t a t e m e n t t h a t he

knows t o b e f a l s e or m i s l e a d i n g in a m a t e r i a l p a r t i c u l a r .

P e n a l t y : Im p riso n m en t f o r 5 y e a r s .

2 5 . ( 1 ) The M i n i s t e r may c a u s e a r e p o r t made by t h e Commission

u n d er s e c t i o n 1 6 , 16A, 16B, 16C or 17 t o b e l a i d b e f o r e e a ch

House o f t h e P a r l i a m e n t .

( 2 ) B e f o r e a p r o p o s e d law r e l a t i n g t o t h e s u b j e c t o f a r e p o r t

made by t h e C o m m ission under s e c t i o n 1 6 , 16A or 17 i s i n t r o d u c e d

i n t o t h e P a r l i a m e n t , t h e M i n i s t e r s h a l l c a u s e th e r e p o r t to be

l a i d b e f o r e e a c h House o f t h e P a r l i a m e n t .

( 3 ) The M i n i s t e r may c a u s e t o b e a t t a c h e d to a r e p o r t o f t h e

C om m ission t h a t i s l a i d b e f o r e t h e H o u ses o f t h e P a r l i a m e n t

under t h i s s e c t i o n such s t a t e m e n t , reco n x n en d a tion or conment by

him a s h e t h i n k s p r o p e r .

2 7 . The G o v e r n o r - G e n e r a l may make r e g u l a t i o n s , n o t i n c o n s i s t e n t

w i t h t h i s A c t , p r e s c r i b i n g a l l m a t t e r s which by t h i s Act are

r e q u i r e d o r p e r m i t t e d t o b e p r e s c r i b e d or which a r e n e c e s s a r y or

c o n v e n i e n t t o b e p r e s c r i b e d f o r c a r r y i n g o u t or g i v i n g e f f e c t to

t h i s A c t , a n d , i n p a r t i c u l a r , f o r r e g u l a t i n g t h e p r a c t i c e and

p r o c e d u r e o f t h e C o m m issio n .

27

A m e n d m e n t s i n c l u d e d i n t h e a b o v e l e g i s l a t i o n

The Commonwealth G r a n t s C o m m is si o n Ac t 1 9 7 3 ^ a ^ a s shown i n t h i s

r e p r o d u c t i o n c o m p r i s e s Act No

i n t h e f o l l o w i n g t a b l e :

. 5 4 , 197 3 as am en ded b y t h e o t h e r A c t s s p e c i f i e d

Act

Number a n d y e a r

Date o f A s s e n t

D a t e o f

commencement

A p p l i c a t i o n , s a v i n g

o r t r a n s i t i o n a l

p r o v i s i o n s

G r a n t s C om m is si on A c t 1973

5 4 , 1 9 7 3 18 J u n e 1973 2 0 S e p t 1973

( s e e G a z e t t e

1 97 3 , N o . 1 2 3 ,

P - 2 )

S t a t u t e Law

R e v i s i o n Act 1973

2 1 6 , 1 9 7 3 19 Dec 1973 31 Dec 1973 S . 9 ( 1 )

G r a n t s C om m is si o n

A c t 1975

5 9 , 1 9 7 5 19 J u n e 1975 19 J u n e 1975 S . 4 ( 2)

Commonwealth G r a n t s C o m m is si o n

Ac t 1976

4 7 , 1 9 7 6 2 J u n e 1976 2 J u n e 1976 S s . 1 5 ( 2 ) a n d 16

R e m u n e r a t i o n a nd

A l l o w a n c e s Amendment A c t 1977

111 ,1 9 77 2 8 Oc t 1977 S s . 1 . 2 , 5 , 9 ( 2 )

1 3 , 1 6 , 1 8 and

1 9 ( 2 ) : Roy al

A s s e n t

R e m a i n d e r : 1 J u n e 1977

S s . 3 a n d 8

Commonweal t h G r a n t s C o n m i s s i o n

Amendment Act 1977

1 4 3 , 1 9 7 7 10 Nov 1977 10 Nov 1977

Commonwealth G r a n t s C om m is si o n Amendment Act 1978

8 6 , 1 9 7 8 22 J u n e 197 8 S s . 3 , 5 , 9 and

15: 1 J u l y

197 8 Rema i n d e r : Royal A s s e n t

Commonwealth G r a n t s C o m m is si on

Amendment Act 19 80

6 , 1 9 8 0 2 4 Mar 1980 R o y a l A s s e n t

Commonwealth G r a n t s C om m is si o n Amendment Act 1981

1 7 3 , 1 9 8 1 2 Dec 1981 Roy al A s s e n t

Cocos ( K e e l i n g )

I s l a n d s

S e 1 f - D e t e r m i n a t i o n

( C o n s e q u e n t i a l

A me ndm en ts ) Act 1984

4 6 , 1 9 8 4 25 J u n e 1984 R o y a l A s s e n t Ss . 7 , 8 , 9 and 10

S t a t u t e Law

( M i s c e l l a n e o u s

P r o v i s i o n s ) Act

(N o . 1 ) 1985

6 5 , 1 9 8 5 5 J u n e 1985 On t h e t w e n t y -

e i g h t h day

a f t e r Royal

Ass e n t

S. 3

( a ) T h i s c i t a t i o n i s p r o v i d e d f o r b y t h e Amendments I n c o r p o r a t i o n Act 1905

a n d t h e A c ts C i t a t i o n Act 19 7 6 .

28

APPENDIX B

COCOS. (KEELING) ISLANDS INQUIRY - TERMS OF REFERENCE

SPECIAL MINISTER OF STATE PARLIAMENT HOUSE CANBERRA 2600

27 A u gu st 1984

The Hon. Mr J u s t i c e R. E l s e - M i t c h e l l , CMC

Chairman Conmonwealth G ra n ts Commission N orth b ou rn e House 219 N o r th b o u r n e Avenue TURNER ACT 2601

My d e a r Judge

I am w r i t i n g t o r e l a y t o you t h e G o v ern m en t's term s o f r e f e r e n c e fo r an

e x a m i n a t i o n by th e G r a n t s Com m ission o f a p p r o p r i a t e a rra n g em en ts fo r a f u t u r e

r e v i e w b y t h e Com m ission i n r e l a t i o n to t h e C ocos ( K e e l i n g ) I s l a n d s com m unity.

As you know , th e Commonwealth G ra n ts Commission A c t 1973 was r e c e n t l y amended t o e n a b l e a r e f e r e n c e t o b e made t o th e C om m ission in r e s p e c t o f t h e T e r r i t o r y

o f t h e C ocos ( K e e l i n g ) I s l a n d s . The i n t e n t i o n o f th e im m ediate r e f e r e n c e i s

t o e n a b l e t h e Commission t o i d e n t i f y and r e p o r t on t h e most a p p r o p r i a t e manner

in w hich i t m ig h t p u r su e a r e f e r e n c e fo r a r e v i e w a n t i c i p a t e d t o b e c o n d u c t e d

i n 1 9 8 9 .

The terms o f r e f e r e n c e fo r th e i n i t i a l e x a m i n a t i o n a r e :

' I d e n t i f y and r e p o r t on t h e p r i n c i p l e s , m e t h o d o lo g y and p r o c e d u r e s fo r a

r e v i e w t o b e u n d e r t a k e n i n 1989 o f ( i ) t h e r e l a t i o n s h i p t o A u s t r a l i a n

l e v e l s o f t h e s e r v i c e s and s t a n d a r d o f l i v i n g e n jo y e d by t h e r e s i d e n t s

o f t h e C ocos ( K e e l i n g ) I s l a n d s ; o f ( i i ) t h e m easu res th e n n e c e s s a r y to

e n s u r e t h a t th e s e r v i c e s and s t a n d a r d o f l i v i n g meet A u s t r a l i a n l e v e l s

b y 1 9 9 4 ; and

n o t i n g t h a t t h e Government h a s in mind t h a t t h e s t a n d a r d o f a com p a rab le

community in a n o t h e r re m o te A u s t r a l i a n l o c a t i o n m igh t b e a p p r o p r i a t e ,

r e p o r t a t an e a r l y d a t e on a s u i t a b l e s t a n d a r d , h a v i n g r e g a r d to th e

G o v e r n m e n t's broad commitment to a c h i e v e , w i t h i n te n y e a r s , t h e r a i s i n g

o f s e r v i c e s and s t a n d a r d o f l i v i n g t o A u s t r a l i a n l e v e l s ' .

I t i s e x p e c t e d t h a t th e r e p o r t o f th e U n ite d N a t i o n s V i s i t i n g M i s s i o n t o Cocos

w i l l b e c o n s i d e r e d b y t h e UN G e n e r a l A ssem b ly som etim e d u r in g November or

December t h i s y e a r . W hile I am v e r y much c o n s c i o u s o f th e p r e s e n t h e a v y

29

w o r k lo a d on th e G ra n ts Commission i n r e s p e c t o f o t h e r r e f e r e n c e s b e f o r e i t ,

th e Government i s a n x io u s t h a t i t b e in a p o s i t i o n t o i n d i c a t e g e n e r a l

p r o g r e s s tow ard s i t s commitments t o th e Cocos community a t th e tim e o f th e UN

d e b a t e . To t h i s e n d , I s h o u l d b e g r a t e f u l i f you c o u l d s e e your way c l e a r to

p r o v i d i n g a t l e a s t an i n t e r i m r e p o r t i n r e s p e c t o f t h e above term s o f

r e f e r e n c e b y m i d - O c t o b e r .

A co p y o f t h i s l e t t e r has b een p a s s e d to t h e M i n i s t e r f o r T e r r i t o r i e s and

L o c a l Government and th e T r e a s u r e r .

Yours s i n c e r e l y

(S g d ) Mick Young

(MICK YOUNG)

30

APPENDIX C

AUSTRALIAN CAPITAL TERRITORY INQUIRY - TERMS OF REFERENCE

SPECIAL MINISTER OF STATE PARLIAMENT HOUSE CANBERRA ACT 2600

2 0 A u g u s t 19 85

The Hon Mr J u s t i c e R. E l s e - M i t c h e l l , CMC

Chairman Commonwealth G r a n t s C o m n i s s i o n Nor t h b o u r n e House 219 N o r t h b o u r n e A ve n u e TURNER ACT 2601

My d e a r J u d g e

I am w r i t i n g t o c o n v e y t o yo u f o r m a l te r m s o f r e f e r e n c e f o r t h e C o m m i s s i o n t o

e n q u i r e an d r e p o r t i n t o t h e f i n a n c i n g o f g o v e r n m e n t s e r v i c e s i n r e s p e c t o f t h e

A u s t r a l i a n C a p i t a l T e r r i t o r y .

The te r m s o f r e f e r e n c e a r e a s f o l l o w s :

" P u r s u a n t t o s e c t i o n 16B o f t h e Commonweal·th G r a n t s C o m m i s s i o n Act 1 9 7 3 , I

h e r e b y r e f e r t o t h e C o m m i s s i o n f o r i n q u i r y and r e p o r t , as s o o n a s p r a c t i c a b l e

and b y 3 0 J u n e 19 8 6 a t t h e l a t e s t , t h e f o l l o w i n g m a t t e r s r e l a t i n g t o t h e

f i n a n c i n g o f g o v e r n m e n t s e r v i c e s i n r e s p e c t o f t h e A u s t r a l i a n C a p i t a l

T e r r i t o r y :

( a ) t h e r e s p e c t i v e l e v e l s o f :

( i ) t h e Commonwealth s u b v e n t i o n ; and

( i i ) t h e f i n a n c i a l c o n t r i b u t i o n t o b e r e c o v e r e d fro m t h e A u s t r a l i a n

C a p i t a l T e r r i t o r y comm un ity

i n t h e y e a r e n d e d 3 0 J u n e 1 98 6 w h ic h t h e C o m m i s s i o n c o n s i d e r s w o u ld b e

a p p r o p r i a t e t o e n a b l e g o v e r n m e n t s e r v i c e s t o b e p r o v i d e d a t s t a n d a r d s n o t

a p p r e c i a b l y d i f f e r e n t fr o m t h e s t a n d a r d s o f g o v e r n m e n t s e r v i c e s p r o v i d e d

i n New S o u th Wales and V i c t o r i a w i t h o u t i m p o s i n g t a x e s and c h a r g e s a t

l e v e l s a p p r e c i a b l y d i f f e r e n t fr o m t h e l e v e l s o f t a x e s and c h a r g e s im p o se d

i n t h o s e S t a t e s and t o a c h i e v e a n o t i o n a l p e r c a p i t a b u d g e t r e s u l t e q u a l

t o t h e a v e r a g e o f t h e e s t i m a t e d p er c a p i t a b u d g e t r e s u l t s i n New S ou th

Wale s and V i c t o r i a f o r t h a t y e a r ; and

31

( b ) th e e x t e n t t o w h ich th e e s t i m a t e d l e v e l o f s u b v e n t i o n a s s e s s e d by th e

Commission under ( a ) ( i ) a b o v e e x c e e d s or f a l l s s h o r t o f th e d i f f e r e n c e

b e t w e e n t o t a l o u t l a y s a p p r o p r i a t e d ou t o f t h e Commonwealth P u b l i c Account

fo r t h e p u r p o se o f p r o v i d i n g govern m en t s e r v i c e s fo r and on b e h a l f o f th e

A u s t r a l i a n C a p i t a l T e r r i t o r y i n r e s p e c t o f th e y e a r ended 30 June 1986

and t h e r e l e v a n t r e v e n u e s e s t i m a t e d to b e r a i s e d i n th e T e r r i t o r y . "

I n r e s p o n d i n g t o t h e s e term s o f r e f e r e n c e th e Government r e q u e s t s t h a t th e

Conmiss i o n :

( a ) i d e n t i f y and e x c l u d e t h e e f f e c t s o f t h o s e e x p e n d i t u r e s a t t r i b u t a b l e to

th e Commonwealth Government ( r a t h e r than to th e A u s t r a l i a n C a p i t a l

T e r r i t o r y community) b y v i r t u e o f t h e i r b e i n g r e l a t e d to Commonwealth

N a t i o n a l C a p i t a l and s e a t o f g overnm ent r e s p o n s i b i l i t i e s , and

( b ) t a k e a c c o u n t o f :

( i ) d i f f e r e n c e s in t h e c a p a c i t i e s o f t h e A u s t r a l i a n C a p i t a l T e r r i t o r y

and t h e s t a n d a r d S t a t e s t o r a i s e r e v e n u e s ; and

( i i ) d i f f e r e n c e s i n t h e amounts r e q u i r e d to b e exp en d ed i n th e

A u s t r a l i a n C a p i t a l T e r r i t o r y and th e s t a n d a r d S t a t e s in p r o v i d i n g

c o m p a r a b le g overnm ent s e r v i c e s .

For t h e p u r p o se o f t h e s e terms o f r e f e r e n c e , go vern m en t s e r v i c e s in r e s p e c t o f

t h e A u s t r a l i a n C a p i t a l T e r r i t o r y s h o u l d b e ta k e n t o i n c l u d e r e c u r r e n t

e x p e n d i t u r e s on s e r v i c e s o f a m u n i c i p a l or l o c a l governm ent n a t u r e as w e l l as

t e r r i t o r i a l or S t a t e - t y p e s e r v i c e s . These s e r v i c e s s h o u l d i n c l u d e r e c u r r e n t

e x p e n d i t u r e on r o a d s o t h e r th a n r o a d s o f a n a t i o n a l c h a r a c t e r .

In p u t t i n g t h i s r e f e r e n c e to th e C o m n i s s i o n , I am c o n s c i o u s o f th e c o n c e r n you

h av e e x p r e s s e d i n r e l a t i o n t o t h e a d eq u a cy o f r e s o u r c e s a v a i l a b l e to you to

u n d e r t a k e t h e t a s k . I am c o n s u l t i n g my c o l l e a g u e s th e M i n i s t e r fo r

T e r r i t o r i e s and th e M i n i s t e r fo r F in a n c e on t h i s p o i n t and h a v e ask ed my

o f f i c e r s t o p u r s u e t h e m a t t e r w i t h t h e r e l e v a n t D e p a r t m e n t s . As s o o n as I am

in a p o s i t i o n t o do s o , I w i l l a d v i s e you o f t h e outcom e o f t h o s e n e g o t i a t i o n s .

Yours s i n c e r e l y

( Sgd ) Mick Young

(MICK YOUNG)

32

APPENDIX D

NORTHERN TERRITORY INQUIRY - TERMS OF REFERENCE

ACTING SPECIAL MINISTER OF STATE PARLIAMENT HOUSE CANBERRA 2600

20 J a n u a r y 1986

The Hon. Mr J u s t i c e R. E l s e - M i t c h e l l , CMG

Chairman Conmonwealth G ra n ts C om m ission N orth b ou rn e House 219 N o r th b o u r n e Avenue

TURNER ACT 2601

Dear Ju d ge

I am w r i t i n g t o c o n v e y t o you term s o f r e f e r e n c e f o r t h e Commonwealth Grants

C om m ission to i n q u i r e i n t o and r e p o r t upon w h e th e r t h e amount o f Commonwealth

f i n a n c i a l a s s i s t a n c e made t o t h e N o r th e r n T e r r i t o r y i n 1 9 8 3 - 8 4 and 1 9 8 4 -8 5

e x c e e d e d th e T e r r i t o r y ' s a s s e s s e d r e v e n u e and e x p e n d i t u r e n e e d s in ea ch o f

t h o s e y e a r s .

The term s o f r e f e r e n c e a r e a s f o l l o w s :

" 1 . P u r s u a n t t o s e c t i o n 16A o f t h e Conmonwealth G ran ts Com m ission Act 1 9 7 3 ,

I h e r e b y r e f e r t o t h e Com m ission f o r i n q u i r y and r e p o r t , as so o n as

p o s s i b l e , on w h e th e r t h e amount o f Conmonwealth f i n a n c i a l a s s i s t a n c e

made t o th e N o r th e r n T e r r i t o r y in 1 9 8 3 - 8 4 and 1 9 8 4 - 8 5 ( o t h e r th a n th e

$5 m i l l i o n a d d i t i o n a l a s s i s t a n c e g r a n t ) e x c e e d e d th e amount o f f i n a n c i a l

a s s i s t a n c e t h a t w o u ld h a v e e n a b l e d th e T e r r i t o r y t o p r o v i d e , in each

y e a r r e s p e c t i v e l y , g o v e r n m e n t s e r v i c e s a t s t a n d a r d s n o t a p p r e c i a b l y

d i f f e r e n t from t h e s t a n d a r d s o f g ov ern m en t s e r v i c e s p r o v i d e d in th e

S t a t e s w i t h o u t im p o s i n g t a x e s and c h a r g e s a t l e v e l s a p p r e c i a b l y

d i f f e r e n t from t h e l e v e l s o f t a x e s and c h a r g e s im p osed in th e S t a t e s .

2 . The Commonwealth w o u ld p r e f e r t h e Com m ission t o p r o v i d e s e p a r a t e r e p o r t s

i n r e s p e c t o f e a c h o f th e y e a r s fo r w h ich a s s e s s m e n t s a r e r e q u i r e d . "

Yours s i n c e r e l y

( S g d ) B i l l Hayden

(BILL HAYDEN M . P . )

33

-

.

-

-

'

-

-

-

APPENDIX E

STATES/NORTHERN TERRITORY RELATIVITIES INQUIRY TERMS OF REFERENCE AND TIMETABLE

SPECIAL MINISTER OF STATE PARLIAMENT HOUSE CANBERRA 2600

20 March 1986

The Hon. Mr J u s t i c e R. E l s e - M i t c h e l l , CMC

Chairman Commonwealth G ran ts Commission N orth b ou rn e House 219 N o r th b o u r n e Avenue TURNER ACT 2601

Dear Judge

I am w r i t i n g t o c o n v e y t o you term s o f r e f e r e n c e f o r t h e Commonwealth Grants

Commission to i n q u i r e and r e p o r t i n t o th e q u e s t i o n o f t h e per c a p i t a

r e l a t i v i t i e s f o r d i s t r i b u t i n g g e n e r a l r e v e n u e g r a n t s w h ich t h e Commission

w ou ld r e g a r d as a p p r o p r i a t e to a p p l y a f t e r 1 9 8 7 - 8 8 .

The term s o f r e f e r e n c e a r e a s f o l l o w s :

" P u rsu a n t t o s e c t i o n s 16 and 16A o f th e Commonwealth G ra n ts Commission Act

1 9 7 3 , I h e r e b y r e f e r to t h e Commission f o r i n q u i r y and r e p o r t , by 31 March,

1988 a t t h e l a t e s t , on t h e q u e s t i o n o f th e p er c a p i t a r e l a t i v i t i e s f o r

d i s t r i b u t i n g b a s i c g e n e r a l r e v e n u e g r a n t s w h ic h t h e Commission w ould r e g a r d as

a p p r o p r i a t e t o a p p l y a f t e r 1 9 8 7 - 8 8 t o :

( a ) t h e d i s t r i b u t i o n o f b a s i c g e n e r a l r e v e n u e g r a n t s among t h e S t a t e s o n l y ;

and

( b ) t h e d i s t r i b u t i o n o f b a s i c g e n e r a l r e v e n u e g r a n t s among t h e S t a t e s and

t h e N o r th e r n T e r r i t o r y .

2. The C o m m is s io n 's a s s e s s m e n t s h o u l d :

( a ) b e b a s e d on th e a p p l i c a t i o n o f th e p r i n c i p l e t h a t th e r e s p e c t i v e b a s i c

g e n e r a l r e v e n u e g r a n t s to w h ich th e S t a t e s a r e e n t i t l e d s h o u l d e n a b l e

e a c h S t a t e to p r o v i d e , w i t h o u t h a v i n g to im p ose t a x e s and c h a r g e s a t

l e v e l s a p p r e c i a b l y d i f f e r e n t from t h e l e v e l s im posed b y t h e o t h e r

S t a t e s , g ov ern m en t s e r v i c e s a t s t a n d a r d s n o t a p p r e c i a b l y d i f f e r e n t from

t h e s t a n d a r d s p r o v i d e d b y t h e o t h e r S t a t e s ; and

35

( b ) t a k e a c c o u n t o f :

( i ) d i f f e r e n c e s in t h e c a p a c i t i e s o f t h e S t a t e s to r a i s e r e v e n u e s ; and

( i i ) d i f f e r e n c e s in t h e amounts r e q u i r e d to b e s p e n t by the S t a t e s in

p r o v i d i n g g ov ern m en t s e r v i c e s o f a co m p a ra b le s t a n d a r d .

The word S t a t e ( s ) in t h i s p a ra g ra p h i s t o b e ta k e n as a l s o c o v e r i n g th e

N o r th e r n T e r r i t o r y .

3 . The term ' b a s i c g e n e r a l r e v e n u e g r a n t s ' i n t h e s e terms o f r e f e r e n c e is

to b e ta k e n to mean th e combined t o t a l o f :

( a ) i n r e s p e c t o f t h e S t a t e s , f i n a n c i a l a s s i s t a n c e g r a n t s ( t a x s h a r i n g

g r a n t s in 1 9 8 4 - 8 5 ) and i d e n t i f i e d h e a l t h g r a n t s p a id in a y e a r , as w e l l

a s s p e c i a l r e v e n u e a s s i s t a n c e g r a n t s to Q u e e n s la n d ( i n 1 9 8 5 - 8 6 ) and

Sou th A u s t r a l i a and Tasmania ( i n 1 9 8 5 -8 6 and 1 9 8 6 - 8 7 ) as i d e n t i f i e d in

p a ra g ra p h 6 ( a ) and ( b ) b e lo w ;

(b ) i n r e s p e c t o f th e N o rth ern T e r r i t o r y , t a x s h a r i n g g r a n t s ( 4 4 7 1 . 3

m i l l i o n ) l e s s an amount o f $34 m i l l i o n ( f o r ro ad m a in te n a n c e c o s t s and

p u b l i c works s u p e r v i s i o n c o s t s ) p l u s i d e n t i f i e d h e a l t h g r a n t s in

1 9 8 4 - 8 5 , g e n e r a l r e v e n u e g r a n t s in 1 9 8 5 -8 6 and 1 9 8 6 -8 7 and s p e c i a l

g r a n t s and a d d i t i o n a l a s s i s t a n c e g r a n t s p a id to th e N orth ern T e r r i t o r y

i n t h e r e v i e w p e r i o d o r , i n th e c a s e o f n e g a t i v e s p e c i a l g r a n t s , p a i d by

th e N o rth ern T e r r i t o r y i n t h e r e v i e w p e r i o d .

4 . The C o m m issio n 's a s s e s s m e n t o f r e l a t i v e f i s c a l n eed s s h o u l d b e b a s e d on

th e y e a r s 1 9 8 4 -8 5 t o 1 9 8 6 -8 7 i n c l u s i v e , b u t t h e Commission s h o u l d r e p o r t on

d e v e lo p m e n t s i n r e l a t i v e f i s c a l p o s i t i o n s o v er a l o n g e r p e r i o d a n d , t o th e

e x t e n t p r a c t i c a b l e , s h o u l d i n d i c a t e what a l l o w a n c e ( i f a n y ) m ig h t be made to

S t a t e f a c t o r s a s s e s s e d fo r th e p e r i o d 1 9 8 4 -8 5 to 1 9 8 6 -8 7 i f a c c o u n t w e r e to be

ta k e n o f t r e n d s o v er a l o n g e r p e r i o d o r , w i t h r e s p e c t to th e 1 9 8 4 -8 5 to

1 9 8 6 -8 7 p e r i o d , f a c t o r s ju d g ed to b e o f a tem p ora ry n a t u r e .

5 . For th e p u rp o se o f r e p o r t i n g on r e l a t i v i t i e s for d i s t r i b u t i n g b a s i c

g e n e r a l r e v e n u e g r a n t s to a p p l y a f t e r 1 9 8 7 - 8 8 , t h e Commission s h o u ld c o n s i d e r

a r e a s o f r e v e n u e and g overnm ent s e r v i c e s b r o a d l y s i m i l a r to t h o s e c o v e r e d in

i t s "Report on Tax S h a r in g R e l a t i v i t i e s 1985" . The Commission s h o u ld a l s o

i n q u i r e i n t o and r e p o r t on:

( a ) t h e a r e a s i t c o n s i d e r s s h o u l d a p p r o p r i a t e l y b e th e s u b j e c t o f

e q u a l i s a t i o n ; and

( b ) t h e a p p r o p r i a t e n e s s o f t h e m e th o d o lo g y w h ic h i t h a s a d o p te d in th e p a s t

in a s s e s s i n g S t a t e s ' r e l a t i v e f i s c a l n e e d s in p r o v i d i n g s e r v i c e s in the

n a t u r e o f b u s i n e s s u n d e r t a k i n g s .

6. The Conmiss ion should exclude from its assessments payments of financial assistance that were received during the review period by Tasmania from the Commonwealth as a consequence of cessation of the Gordon-be1ow-Frank1in dam. The Commonwealth will advise the Commission as to the actual amounts of these grants . In terms of its existing methodology, the Commission should also exclude the following payments from its assessment of the amount of 'other Commonwealth revenue payments' available to meet States' needs:

36

( a ) payments o f s p e c i a l r e v e n u e a s s i s t a n c e in 1 9 8 5 -8 6 and 1 9 8 6 -8 7 t h a t are

r e c e i v e d b y South A u s t r a l i a and Tasmania from th e Commonwealth to a s s i s t

t h o s e S t a t e s t o a d j u s t t o t h e i r lo w e r s h a r e s o f f i n a n c i a l a s s i s t a n c e

g r a n t s c o n s e q u e n t upon t h e i n t r o d u c t i o n o f new per c a p i t a r e l a t i v i t i e s

i n 1 9 8 5 - 8 6 . The Commonwealth w i l l a d v i s e t h e Commission as to the

a c t u a l amounts o f t h e s e g r a n t s ; and

( b ) th e payment o f $10 m i l l i o n r e c e i v e d by Q u e e n s la n d in 1 9 8 5 -8 6 w h ich was

made in a c c o r d a n c e w i t h t h e r eco m m en d a tio n i n paragraph 7 . 3 0 o f t h e

Commonwealth G r a n ts C o m m i s s i o n 's "Report on Tax S h a r in g R e l a t i v i t i e s 1985" t h a t Q u e e n s l a n d ' s f i n a n c i a l r e l a t i v i t y v i s - a - v i s t h e o t h e r S t a t e s

was d i s t u r b e d due to t h e i n t r o d u c t i o n o f M e d i c a r e ."

R e f l e c t i n g t h e a g r e e m e n t r e a c h e d a t t h e P r e m i e r s ' C o n fe r e n c e h e l d on 30 May,

1985 t h a t th e i d e n t i f i e d h e a l t h g r a n t s p r e s e n t l y p a y a b l e as a s e p a r a t e g r a n t

to t h e S t a t e s a r e to b e a b s o r b e d i n t o t h e f i n a n c i a l a s s i s t a n c e g r a n t s a f t e r

1 9 8 7 - 8 8 , t h e Commission s h o u l d p r o c e e d on t h e b a s i s t h a t th e b a s i c g e n e r a l

r e v e n u e g r a n t s a r r a n g e m e n t s to a p p l y a f t e r 1 9 8 7 - 8 8 w i l l r e l a t e to a combined

p o o l o f th e p r e s e n t f i n a n c i a l a s s i s t a n c e g r a n t s and i d e n t i f i e d h e a l t h g r a n t s

t o t h e S t a t e s and t h e b a s i c g e n e r a l r e v e n u e g r a n t s to th e N o r th e r n T e r r i t o r y .

In t h e d e f i n i t i o n o f ' b a s i c g e n e r a l r e v e n u e g r a n t s ' in p a ra g ra p h 3 o f t h e s e

term s o f r e f e r e n c e t h e C om m ission s h o u l d i n t e r p r e t t h e term ' n e g a t i v e s p e c i a l

g r a n t s ' as c o v e r i n g t h e amount o f $ 1 2 . 6 m i l l i o n r e c o v e r e d by t h e Commonwealth

from t h e N o r th e r n T e r r i t o r y i n 1 9 8 4 - 8 5 f o l l o w i n g t h e C oiraiission ' s ' F i f t h

R e p o r t 1985 on S p e c i a l A s s i s t a n c e for th e N o r th e r n T e r r i t o r y ' and any f u t u r e

amounts w h ich may b e r e c o v e r e d from t h e T e r r i t o r y i n t h e r e v i e w p e r i o d

f o l l o w i n g th e G r a n t s C o m m i s s i o n ' s r e p o r t s on th e terms o f r e f e r e n c e forw arded

b y t h e S p e c i a l M i n i s t e r o f S t a t e on 20 J a n u a r y 1 9 8 6 .

The C o m m i s s i o n 's a s s e s s m e n t s i n r e s p e c t o f th e N o rth ern T e r r i t o r y s h o u l d be

made u s i n g t h e same p r i n c i p l e s a n d , u n l e s s i t can p o i n t t o good r e a s o n s to th e

c o n t r a r y , t h e same m ethods o f a s s e s s m e n t as a r e a p p l i e d i n r e s p e c t o f the

S t a t e s . The Com m ission s h o u l d , h o w e v e r , r e p o r t on any c l a i m s by t h e T e r r i t o r y

t h a t s p e c i a l f i s c a l n e e d s e x i s t i n th e T e r r i t o r y which a r e n o t a p p a r e n t in the

S t a t e s or w h ich d i f f e r from t h o s e o f t h e S t a t e s , i n c l u d i n g t h e e x t e n t to which

s u c h s p e c i a l f i s c a l n e e d s ( i f a n y ) m ig h t im p a ir t h e a p p l i c a t i o n o f th e

p r i n c i p l e o f f i s c a l e q u a l i s a t i o n i f t h e T e r r i t o r y w e r e i n c l u d e d i n th e S t a t e s '

g r a n t s p o o l a f t e r 1 9 8 7 - 8 8 .

In r e q u e s t i n g t h e Com m ission in p a ra gra p h 5 ( a ) o f t h e term s o f r e f e r e n c e to

i n q u i r e i n t o and r e p o r t on t h e a r e a s i t c o n s i d e r s s h o u l d a p p r o p r i a t e l y be th e

s u b j e c t o f e q u a l i s a t i o n , t h e Commission s h o u l d g i v e d e t a i l e d c o n s i d e r a t i o n to

th e i m p l i c a t i o n s o f c h a n g e s in S t a t e f i n a n c i a l management p r a c t i c e s in r e c e n t

y e a r s f o r i t s a n a l y s i s o f S t a t e r e l a t i v i t i e s ( d i s c u s s e d i n p a r a g r a p h s 2 .1 4 to

2 . 2 2 o f i t s "Report on Tax S h a r in g R e l a t i v i t i e s 1 9 8 5 " ) .

The Com m ission s h o u l d n o t e t h a t i t was a g r e e d a t t h e P r e m i e r s ' C o n fe r e n c e h e l d

on 30 May, 1985 t h a t t h e o p e r a t i o n o f th e M ed ica r e A greem en ts w i l l be e x te n d e d

to 30 J u n e , 1988 b u t t h a t t h e a r r a n g e m e n t s a r e to b e r e v i e w e d d u r i n g 1 9 8 7 - 8 8 ,

fo r r e p o r t b y end-M arch 1 9 8 8 . I f i t w ere d e c i d e d to im p lem en t c h a n g es to th e

M e d ic a r e a r r a n g e m e n t s a f t e r 1 9 8 7 — 8 8 , t h e r e c o u l d be i m p l i c a t i o n s fo r th e

a p p r o p r i a t e d i s t r i b u t i o n o f b a s i c g e n e r a l r e v e n u e g r a n t s , p o s s i b l y

n e c e s s i t a t i n g a s u p p l e m e n t a r y r e f e r e n c e to t h e C o m m ission . A g a i n s t t h i s

37

b a ck gro u n d t h e Commission i s r e q u e s t e d to p r e p a r e s e t s o f r e l a t i v i t i e s under

t h e r e s p e c t i v e a s s u m p t i o n s t h a t , from 1 9 8 8 - 8 9 , t h e M ed ica r e c o m p e n s a tio n

g r a n t s :

( a ) c o n t i n u e as s p e c i f i c p u r p o s e p a y m e n t s ; and

( b ) a r e a b s o r b e d i n t o th e f i n a n c i a l a s s i s t a n c e g r a n t s and i d e n t i f i e d h e a l t h

g r a n t s p o o l .

In r e s p o n d i n g t o t h e s e terms o f r e f e r e n c e t h e Commission s h o u l d a l s o r e p o r t on

w h e t h e r , in i t s v i e w , a p p l i c a t i o n o f th e p r i n c i p l e o f f i s c a l e q u a l i s a t i o n has

any s i g n i f i c a n t c o n s e q u e n c e s f o r t h e e f f i c i e n t a l l o c a t i o n o f r e s o u r c e s a c r o s s

Aus t r a l ia .

I t i s r e c o g n i s e d t h a t , i n a s k i n g t h e Commission to i n c l u d e 1 9 8 6 -8 7 in i t s

a s s e s s m e n t , t h e a v a i l a b i l i t y o f d a ta w i l l be more co m p r e h e n s iv e f o r th e

e a r l i e r y e a r s o f t h e a s s e s s m e n t p e r i o d . I t i s n o t e d in t h i s r e g a r d t h a t t h e

S t a t e s and th e A c t i n g A u s t r a l i a n S t a t i s t i c i a n h a v e b e e n asked to do a l l t h a t

t h e y can to a s s i s t t h e Commission w it h d a ta f o r i t s i n q u i r y .

The Commission s h o u l d a s s i s t i n t e r e s t e d p a r t i e s to th e e x t e n t p o s s i b l e by

a g a i n u n d e r t a k i n g s u p p l e m e n t a r y c a l c u l a t i o n s to show th e e f f e c t s on th e

C o m m is s io n 's a s s e s s m e n t s o f u s i n g d i f f e r e n t m e t h o d o l o g i e s in t h o s e c a s e s where

one or more o f t h e p a r t i e s r e q u e s t a l t e r n a t i v e a p p r o a c h e s to b e a d o p t e d .

Yours s i n c e r e l y

( S g d ) Mick Young

(MICK YOUNG)

38

TIMETABLE

Date E v en t

1986

2 5 - 2 6 March 2 3 - 2 8 June

7 - 1 2 J u l y

2 1 - 2 6 J u l y

4 - 9 A u gu st

1 8 - 2 3 August 1 7 - 2 2 November 1 - 6 December

P r e l i m i n a r y C o n fe r e n c e V i c t o r i a - I n s p e c t i o n s

South A u s t r a l i a - I n s p e c t i o n s

Q u een sla n d - I n s p e c t i o n s

W estern A u s t r a l i a - I n s p e c t i o n s

New Sou th W ales - I n s p e c t i o n s

Tasmania - I n s p e c t i o n s

N o r th e r n T e r r i t o r y - I n s p e c t i o n s

1987

1 6 - 2 0 F eb ru a ry 9 - 1 3 March 30 M arch -3 A p r i l

4 - 8 May 2 5 - 2 9 May* 1 5 - 1 9 June* 1 3 - 1 7 J u l y

2 1 - 2 3 J u l y

9 - 1 1 November

Tasmania - H e a r i n g s / I n s p e c t i o n s

N o r th e r n T e r r i t o r y - H e a r i n g s / I n s p e c t i o n s

New South Wales - Hear i n g s / I n s p e c t i o n s

W estern A u s t r a l i a - H e a r i n g s / I n s p e c t io n s

Sou th A u s t r a l i a - H e a r i n g s / I n s p e c t i o n s

V i c t o r i a - H e a r i n g s / I n s p e c t i o n s

Q u een s la n d - H e a r i n g s / I n s p e c t i o n s

Commonwealth T r e a s u r y - H e a r in g s G en era l H ea rin g s

1988

31 March R ep ort on r e v i e w o f S t a t e s / N o r t h e r n

T e r r i t o r y r e l a t i v i t i e s t o th e S p e c i a l

M i n i s t e r o f S t a t e

* S u b j e c t to d a t e o f P r e m i e r s ' C o n fe r e n c e i n 1987.

39

APPENDIX F

STATE AND TERRITORY TAXATION, 19 84 -8 5

F . l T a b le s F - l t o F— 19 l i s t t h e more im p o r t a n t t a x e s l e v i e d by th e

S t a t e s , th e N o rth ern T e r r i t o r y and th e A u s t r a l i a n C a p i t a l T e r r i t o r y d u r in g

1 9 8 4 - 8 5 and s e t o u t t h e i r main f e a t u r e s , s u c h as t h e r a t e s c h a r g e d and th e

s u b j e c t m a t t e r t a x e d . The d e t a i l i s n o t e x h a u s t i v e , b u t i s shown i n o r d e r to

a l l o w c o m p a r i s o n s o f t h e r a t e s and c o n d i t i o n s r e l a t i n g t o t h o s e t a x e s which

a r e o f g r e a t e s t s i g n i f i c a n c e fo r S t a t e and T e r r i t o r y t a x a t i o n r e v e n u e .

S i m i l a r t a b l e s r e l a t i n g t o 1 9 8 3 - 8 4 w ere i n c l u d e d i n th e C o n m i s s i o n ' s

F i f t y - s e c o n d R e p o r t 1 9 8 5 .

F . 2 The p r i n c i p a l amendments t o t h e r a t e s and c o n d i t i o n s o f t a x a t i o n

i n t r o d u c e d d u r i n g 1 9 8 4 -8 5 i n c l u d e d :

(a ) Motor T a x a t io n

R e g i s t r a t i o n f e e s . New South Wales and Tasmania i n c r e a s e d th e

f l a t - r a t e r e g i s t r a t i o n f e e s fo r motor c a r s from 1 September and

1 December 1984 r e s p e c t i v e l y .

Motor t a x . W estern A u s t r a l i a and th e A u s t r a l i a n C a p i t a l T e r r i t o r y

i n c r e a s e d t h e i r r a t e s o f motor t a x on b o t h motor ca r s and

c o n m e r c i a l v e h i c l e s from 1 A ugust and 21 A u gu st 1984 r e s p e c t i v e l y .

D r i v e r s ' l i c e n c e f e e s . New South W a le s , W estern A u s t r a l i a and

Tasmania i n c r e a s e d t h e s e f e e s from 1 S e p t e m b e r , 1 November and

1 December 1984 r e s p e c t i v e l y .

(b ) Stamp D u t i e s

Stamp d u t i e s on c h e q u e s and c r e d i t c a r d s . From 1 Ja n u ary 1 9 8 5 ,

d e b i t s to ch eq u e a c c o u n t s in Tasmania w e r e n o l o n g e r t a x a b l e under

t h i s h e a d o f d u ty : t h e y w e r e , h o w e v e r , s u b j e c t to th e d e b i t s

d u t y . The N o rth ern T e r r i t o r y im posed d u t y on c r e d i t card

t r a n s a c t i o n s and e l e c t r o n i c d e b i t t r a n s a c t i o n s from 1 Ja n u ary 1 9 8 5 .

Stamp d u t y on new and t r a n s f e r r e d motor v e h i c l e r e g i s t r a t i o n s .

V i c t o r i a removed i t s d u t y on motor b o a t s from 1 Ja n u ary 1 9 8 5 .

U n t i l t h a t d a t e , motor b o a t r e g i s t r a t i o n s and t r a n s f e r s were

t a x a b l e a t t h e r a t e o f $5 per $200 o f t h e v a l u e o f th e b o a t . From

4 J u n e 1 9 8 5 , th e N o rth ern T e r r i t o r y i n c r e a s e d i t s b a s i c r a t e o f

d u ty and d o u b le d th e maximum d u ty p a y a b l e on any r e g i s t r a t i o n or

t r a n s f e r o f a motor v e h i c l e .

Stamp d u t y on c o n v e y a n c e o f p r o p e r t y . From 1 December 19 8 4 ,

Tasmania amended th e d e f i n i t i o n o f th e t a x a b l e v a l u e o f p r o p e r t y to

i n c l u d e t h e v a l u e o f any c h a t t e l s s o l d w i t h th e r e a l e s t a t e . From

40

4 June 1985 , t h e N o r th e r n T e r r i t o r y r a i s e d i t s r a t e s o f d u ty on

p r o p e r t i e s v a l u e d a t more than $30 000 and amended th e maximum d u ty

c o n c e s s i o n a v a i l a b l e t o f i r s t - h o m e b u y e r s .

Stamp d u ty on c o n v e y a n c e o f m a r k e t a b le s e c u r i t i e s . From 1 Jan u ary

1 9 8 5 , New South Wales and V i c t o r i a removed d u t y from t h e t r a n s f e r

o f c o r p o r a t e f i x e d i n t e r e s t s e c u r i t i e s . A ls o from t h a t d a t e , th e

V i c t o r i a n T r e a s u r e r was a u t h o r i s e d to g r a n t e x g r a t i a r e f u n d s o f

d u t y on s h a r e t r a n s f e r s a s s o c i a t e d w it h bona f i d e c o r p o r a t e

r e c o n s t r u c t i o n s .

Stamp d u ty on m o r t g a g e s and l o a n s e c u r i t i e s . From 15 November

1 9 8 4 , New South Wales and V i c t o r i a a b o l i s h e d d u t y on th e t r a n s f e r

o f c o r p o r a t e d e b t in s t r u m e n t s and o f m o r t g a g e - b a c k e d s e c u r i t i e s

u n der s e c o n d a r y m o r t g a g e s c h e m e s . From 1 J a n u a r y 1 9 8 5 , s e c u r e d

l o a n s w ere n o t e n f o r c e a b l e in New South Wales u n l e s s th e lo a n

documents w ere st a m p e d . V i c t o r i a a b o l i s h e d i t s d u t y on t r a n s f e r s

o f m o r t g a g e s from 11 November 1 9 8 4 . From December 1 9 8 4 , Queensland

im posed o n l y a f l a t f e e d u t y on any m o rtg a g e l o d g e d fo r t r a d i n g in

t h e s e c o n d a r y m o r t g a g e m a r k e t . From 1 December 1 9 8 4 , Tasmania

r e d u c e d i t s d u ty on th e t r a n s f e r or a s s i g n m e n t o f a m o rtg age to a

f l a t f e e .

Stamp d u ty on l i f e i n s u r a n c e . New South Wales and W estern

A u s t r a l i a ex em p ted from d u ty th e p u r c h a se o f a n n u i t y p o l i c i e s from

6 F eb ru a ry and 1 Ja n u a ry 1985 r e s p e c t i v e l y .

Stamp d u ty on g e n e r a l i n s u r a n c e . From 1 J a n u a r y 1 9 8 5 , V i c t o r i a

h a l v e d i t s r a t e o f d u ty on w o r k e r s ' c o m p e n s a t i o n p o l i c i e s . The

N o r th e r n T e r r i t o r y im posed d u t y on the i n s u r a n c e o f b u i l d i n g s and

t h e i r c o n t e n t s from 4 June 1 9 8 5 .

S u rch a rg e on motor v e h i c l e t h i r d p a r t y i n s u r a n c e . From 1 January

1 9 8 5 , V i c t o r i a a b o l i s h e d i t s s u r c h a r g e on t h i r d p a r t y in s u r a n c e

p o l i c i e s .

Stamp d u ty on c r e d i t t r a n s a c t i o n s . From 15 November 19 8 4 , New

South Wales a b o l i s h e d l o a n s e c u r i t y d u ty i n r e s p e c t o f r e g u l a t e d

c o n t r a c t s . From 1 J a n u a r y 1 9 8 5 , V i c t o r i a im p o sed d u t y on o n l y t h a t

p o r t i o n o f a n n u a l r e n t a l income from h i r i n g t r a n s a c t i o n s which

e x c e e d e d $15 0 0 0 : a maximum o f $4000 was p a y a b l e on any s i n g l e

t r a n s a c t i o n .

Stamp d u t y on l e a s e s . From 1 J a n u a r y 1 9 8 5 , V i c t o r i a a b o l i s h e d d u ty

o n r e s i d e n t i a l l e a s e s fo r w h ich t h e w e e k l y r e n t was $110 or l e s s .

I n T asm an ia, r e s i d e n t i a l l e a s e s w ere s u b j e c t t o a c o n c e s s i o n a l r a t e

o f d u ty from 1 December 1 9 84 .

( c ) F i n a n c i a l I n s t i t u t i o n s Duty

A l l four S t a t e s w h ich im posed th e f i n a n c i a l i n s t i t u t i o n s d u ty in

1 9 8 4 -8 5 amended t h e i r p r o v i s i o n s to ex em p t any p e n s i o n payments

made under t h e Commonwealth's d i r e c t c r e d i t s c h e m e , which commenced on 18 A p r il 1 9 8 5 . New South Wales announced t h a t , from 18 June

41

1 9 8 5 , i f a f i n a n c i a l i n s t i t u t i o n ' s c e n t r a l d ata p r o c e s s i n g f a c i l i t y

was in t h a t S t a t e , d u t y w ou ld n o t a p p l y t o book e n t r y r e c e i p t s the

prim ary c o n n e c t i o n o f w h ich was w ith some o t h e r S t a t e . W estern

A u s t r a l i a made a s i m i l a r amendment t o i t s p r o v i s i o n s from 17 June

1 9 8 5 . From 1 Ja n u a ry 1 9 8 5 , W estern A u s t r a l i a r e d u c e d i t s b a s i c

r a t e o f d u ty to 0 . 0 3 per c e n t , b u t r e t a i n e d i t s c e i l i n g o f $500

d u ty on any s i n g l e r e c e i p t . Most S t a t e s w id en ed t h e i r e x e m p tio n

p r o v i s i o n s to i n c l u d e o t h e r c l a s s e s o f i n s t i t u t i o n s or t r a n s a c t i o n s .

( d ) Land T a x a tio n

For th e 1985 lan d t a x y e a r , New South Wales f r o z e t h e v a l u e s u sed

fo r th e a s s e s s m e n t o f t a x l i a b i l i t y a t th e l e v e l s which a p p l i e d as

a t 31 December 1983 and i n t r o d u c e d a s i m p l i f i e d t a x s c a l e , w h ich

had the e f f e c t o f r e d u c i n g th e amount o f ta x p a y a b le on p r o p e r t i e s

v a l u e d a t l e s s than $150 000 and s l i g h t l y i n c r e a s i n g t h a t p a y a b le

on h i g h e r - v a l u e d p r o p e r t i e s . V i c t o r i a r a i s e d i t s l e v e l o f g e n e r a l

e x e m p t i o n , amended th e r a t e a t w h ic h t h e e x e m p t io n was r e d u c e d fo r

h i g h e r - v a l u e d p r o p e r t i e s and in d e x e d l a n d v a l u e s fo r t a x a s s e s s m e n t

p u r p o s e s in a c c o r d a n c e w i t h th e a r r a n g e m e n t s i n t r o d u c e d i n 1 9 8 2 - 8 3 .

( e ) L iq u o r T a x a tio n

From 23 August 1 9 8 4 , V i c t o r i a r e d u c e d th e l i c e n c e f e e p a y a b le in

r e s p e c t o f w in e s a l e s t o 9 per c e n t .

( f ) R a cin g T a x a tio n

From 29 November 1 9 8 4 , Q u een sla n d r e d u c e d i t s t a x on th e t u r n o v e r

o f bookmakers a t m e t r o p o l i t a n S a tu r d a y r a c e m e e t in g s and i n c r e a s e d

th e p r o p o r t i o n o f t o t a l i s a t o r tu r n o v e r p a y a b le to S t a t e r e v e n u e .

(g ) L o t t e r i e s and S o c c e r F o o t b a l l P o o ls

From 1 January 1 9 8 5 , New South Wales i n t r o d u c e d new l i c e n s i n g

a rra n g em en ts to govern th e u s e o f v i d e o poker m ach in es in h o t e l s ;

an annual l i c e n c e f e e o f $4000 was p a y a b l e fo r each m achine up to a

maximum o f f i v e m a c h i n e s . A c o n c e s s i o n a l r a t e was to a p p ly to

s m a ll h o t e l s in r e s p e c t o f th e f i r s t m a c h i n e . From 20 A p r i l 1 9 8 5 ,

t h e r e t u r n to Q u een slan d from s o c c e r f o o t b a l l p o o ls was b a s e d on

t h e w e e k ly r a t h e r than t h e an n u al n a t i o n a l s u b s c r i p t i o n s to th e

p o o l . From 21 F ebruary 1985 , th e N o rth ern T e r r i t o r y R acin g and

Gaming Commission o p e r a t e d i t s own i n s t a n t l o t t e r y and 21 per c e n t

o f th e tu r n o v e r was p a y a b le to T e r r i t o r y r e v e n u e . From the end o f

F ebruary 1 9 8 5 , t h e c o n m i s s i o n which t h e N o r th e r n T e r r i t o r y r e c e i v e d

i n r e s p e c t o f s u b s c r i p t i o n s in th e N o rth ern T e r r i t o r y t o V i c t o r i a n

S p o r t s l o t t o was r e d u c e d to 3 2 . 5 per c e n t and th e con m iss i o n s on

Super 6 6 , I n s t a n t S p o r ts L o t t e r y and G en era l C o n s u l t a t i o n s a l e s

w ere r e d u c e d to 2 4 . 3 7 5 per c e n t . From 1 J u l y 1 9 8 4 , t h e A u s t r a l i a n

C a p i t a l T e r r i t o r y r e c e i v e d a com m ission o f 3 2 . 5 per c e n t on

s u b s c r i p t i o n s in th e A u s t r a l i a n C a p i t a l T e r r i t o r y to New South

Wales L o t t o and 2 4 . 3 7 5 per c e n t on s u b s c r i p t i o n s to c o n v e n t i o n a l

and i n s t a n t l o t t e r i e s c o n d u c te d by t h a t S t a t e .

42

( h ) B u s i n e s s F r a n c h i s e L i c e n c e F e e s - T o b acco

From 1 December 1984 and 4 June 1985 r e s p e c t i v e l y , Tasmania and th e

N o r th e r n T e r r i t o r y i n c r e a s e d t h e ad v a lo r e m com ponents o f t h e i r

t o b a c c o l i c e n c e f e e s t o 35 per c e n t .

( i ) B u s i n e s s F r a n c h i s e L i c e n c e F e e s - P e t r o l e u m

From 1 J u l y 1 9 8 4 , W estern A u s t r a l i a i n c r e a s e d th e v a r i a b l e

component o f i t s p e t r o l e u m l i c e n c e f e e s from 2 . 1 0 t o 2 .1 7 c e n t s per

l i t r e o f m otor s p i r i t and from 3 . 8 5 to 3 . 9 5 c e n t s per l i t r e o f

d i e s e l f u e l .

( j ) P a y - r o l l T a x a t i o n

A l l S t a t e s ( e x c e p t T a sm an ia) and t h e A u s t r a l i a n C a p i t a l T e r r i t o r y

r a i s e d t h e a n n u a l e x e m p t io n l e v e l s b e lo w w h ich p a y - r o l l t a x was n o t

p a y a b l e . From 1 J a n u a r y 1 9 8 5 , W estern A u s t r a l i a r e d u c e d i t s r a t e

o f p a y - r o l l t a x from 5 per c e n t t o 4 . 7 5 per c e n t and amended the

r a t e o f t a p e r a p p l i c a b l e t o e x e m p t i o n s . From 1 December 1 9 8 4 ,

Tasmania i n t r o d u c e d a s u r c h a r g e o f up t o 1 per c e n t on p a y - r o l l s

a b o v e $5 m i l l i o n . A company w h o se p rim a ry c o n n e c t i o n was w ith

Tasmania c o u l d a p p l y t o th e T r e a s u r e r fo r e x e m p t io n from th e

s u r c h a r g e . From 28 F eb ru a ry 1 9 8 5 , t h e N o r th e r n T e r r i t o r y e n a c t e d

amendments aim ed a t o v e r c o m in g a v o i d a n c e o f p a y - r o l l ta x through

a r r a n g e m e n t s t o r e - s t r u c t u r e t h e e m p l o y e r - e m p l o y e e r e l a t i o n s h i p and

a t t a x i n g e m p l o y e e b e n e f i t s p a id under su ch a r r a n g e m e n t s .

( k ) Energy C onsum ption Levy

V i c t o r i a , t h e o n l y S t a t e w h ich im posed t h i s l e v y , i n d e x e d th e b a s i c

r a t e i n ea ch q u a r t e r o f 1 9 8 4 -8 5 a c c o r d i n g to th e ch a n g e s in the

Consumer P r i c e I n d e x .

43

T a b l e F - l - MOTOR TA X A T IO N AS AT 3 0 J U N E 1 9 8 5 ( a )

New S ou th Wales V i c t o r i a Q u e e n s l a n d

Wes t e r n Aus t r a l i a

R e g i s t r a t i o n f e e

( m o t o r c a r s ) $20 $15 ( b ) N i l ( c ) $8

R e g i s t r a t i o n o f

a t r a n s f e r

( m o t o r c a r s ) $12 $15 N i l $10

( ΐ Γ M o w / ' 3 " W e i g h t t a x : 5 1i $ 1 . 1 5 p e r u n i t 1 , 2 o r 3 cy 1 . , F o r c a r s w i t h

c a r s ( e ) p e r u n i t ( f ) s t e a m o r n o n - r o t a r y

Tax l e v y : $ 1 6 . 2 5

b e l o w 760 k g ;

r i s i n g t o

$ 2 9 . 9 5 a t 152 0

k g a n d o v e r

e l e c t r i c , $67 ;

4 c y l . o r r o t a r y

( 2 r o t o r s ) , $ 8 2;

6 c y l . , $ 1 36 ;

8 c y l . , $ 1 9 6 ;

12 c y l . , $232

e n g i n e s , $ 1 . 1 1

p e r power u n i t

p l u s $ 2 . 1 2 p e r

100 kg ( o r p a r t )

o f t a r e w e i g h t ;

f o r c a r s w i t h

r o t a r y e n g i n e s ,

$ 4 . 0 2 p e r 100 kg

( o r p a r t ) o f t a r e

w e i g h t

( 2 ) C om m e rc ia l W e i g h t t a x : At C a r r y i n g c a p a c i t y G. V.M. 4 t o n n e s Up t o 1600 k g ,

v e h i c l e s 250 kg $ 1 7 . 4 5 ; n o t e x c e e d i n g o r l e s s , a s f o r $ 1 . 3 3 p e r power

s u c h as r i s i n g t o 41 0 0 k g : u n l a d e n p a s s e n g e r c a r s ; u n i t p l u s $ 2 . 5 6

u t i l i t i e s , $ 9 8 6 . 9 0 p l u s w e i g h t l e s s t h a n G .V. M. mo re t h a n p e r 100 kg ( o r

v a n s and $ 3 7 . 4 5 f o r e a c h 3000 k g , $ 2 . 2 0 4 t o n n e s , $153 p a r t ) o f t a r e

l o r r i e s 2 5 4 kg ( o r p a r t ) p e r u n i t ; t a x p l u s $57 p e r w e i g h t ; r i s i n g

(g ) o v e r 7110 k g u n l a d e n w e i g h t u n i t ( o r p a r t ) t o $ 4 . 9 5 p e r

3000 kg o r m o r e , o v e r 4 t o n n e s p o w e r u n i t p l u s

Tax l e v y : $ 4 9 . 9 0 $ 2 . 9 0 p e r u n i t . $ 2 4 . 2 7 p e r

C a r r y i n g c a p a c i t y 250 k g ( o r p a r t )

e x c e e d i n g o f t a r e w e i g h t

4 1 0 0 k g: $ 4 . 0 5 o v e r 5865 kg

p e r u n i t ( f )

D r i v e r ' s l i c e n c e

F i r s t i s s u e ( i ) $20 $54 $11 $47

R en e w a ls ( i ) $ 2 0 ( d ) $54 $11 $15 (d )

( a ) P e r m i t a nd l i c e n c e f e e s c o u l d a l s o b e im p o s e d f o r t h e c a r r y i n g o f p a s s e n g e r s an d f r e i g h t .

( b ) P a y a b l e on i n i t i a l r e g i s t r a t i o n o n l y . In V i c t o r i a , a s u r c h a r g e o f $2 o r $4 was a l s o

p a y a b l e on t h e r e g i s t r a t i o n o r r e n e w a l o f r e g i s t r a t i o n o f a m o to r v e h i c l e . C o n c e s s i o n s

a p p l i e d t o v e h i c l e s u s e d o n l y f o r t h e c o n v e y a n c e o f d i s a b l e d o r h a n d i c a p p e d p e r s o n s .

( c ) A d r i v i n g f e e o f $12 a y e a r was p a y a b l e on i n i t i a l r e g i s t r a t i o n an d $9 on r e n e w a l .

( d ) C e r t a i n c o n c e s s i o n s a p p l i e d t o p e n s i o n e r s o r v e h i c l e s owned b y p e n s i o n e r s .

( e ) The u n i t o f t a x was a s f o l l o w s : New S o u t h Wal es - t a r e w e i g h t o f t h e v e h i c l e e x p r e s s e d , i n

u n i t s o f 10 k g ; V i c t o r i a - t a r e w e i g h t e x p r e s s e d i n u n i t s o f 50 kg p l u s t h e h o r s e - p o w e r ;

Q u e e n s l a n d - nu m be r o f c y l i n d e r s o r r o t o r s ; W e s te r n A u s t r a l i a - t a r e w e i g h t e x p r e s s e d i n

u n i t s o f 100 kg ( o r p a r t ) p l u s t h e h o r s e - p o w e r ; S o u t h A u s t r a l i a - u n l a d e n mass i n k g ;

T a s m a ni a - nu mb er o f c y l i n d e r s o r r o t o r s ; N o r t h e r n T e r r i t o r y - e n g i n e c a p a c i t y e x p r e s s e d

i n l i t r e s ; A u s t r a l i a n C a p i t a l T e r r i t o r y - v e h i c l e w e i g h t e x p r e s s e d i n u n i t s o f 250 k g .

( f ) Motor c a r s an d c e r t a i n o t h e r v e h i c l e s c o u l d b e r e g i s t e r e d f o r p r i v a t e o r c o m m e r c i a l u s e .

In m o s t c a s e s c o n m e r c i a l v e h i c l e s w e r e t a x e d a t a h i g h e r r a t e . The minimum r e g i s t r a t i o n

f e e f o r a m o t o r v e h i c l e o t h e r t h a n a m o t o r c y c l e was $ 2 3 . 9 0 i n c l u d i n g $2 s u r c h a r g e . Some

c o n c e s s i o n s a p p l i e d t o v e h i c l e s owned by p e n s i o n e r s and p r i m a r y p r o d u c e r s .

44

T a b l e F - I - MOTOR TA X A T IO N AS A T 3 0 J U N E 1 9 8 5 ( a ) - C o n t i n u e d

S o u th A u s t r a l i a T a s m a n i a

N o r t h e r n T e r r i t o r y

A u s t r a l i a n

C a p i t a l T e r r i t o r y

N il $12 (d ) N il $25 Cb) ( d )

R e g i s t r a t i o n fee

( m o t o r c a r s )

$6 $6 $ 5 . 2 0 N il

R e g i s t r a t i o n o f

a t r a n s f e r

( m o t o r c a r s )

Not e x c e e d i n g F o r c a r s w i t h 3 l i t r e s o r l e s s , Up t o 2000 k g ,

M o to r t a x , p . a

( 1 ) Motor

2000 kg u n l a d e n 3 c y l . o r l e s s , 518 p e r l i t r e i f 5 8 5; o v e r 2000 kg c a r s ( e )

m a s s : 1, 2, 3 53 2 ; 4 c y l . , 4 c y l . o r l e s s t o 400 0 k g , 585

o r 4 c y l . s t e a m , 5 4 3 ; 5 o r 6 c y l . , a n d $20 p e r l i t r e p l u s $27 p e r u n i t

e l e c t r i c o r o t h e r $ 6 2 ; 7 o r 8 c y l . , i f o v e r 4 c y l . ; ( o r p a r t ) o v e r

i n t e r n a l $ 9 9 ; mo re t h a n o v e r 3 l i t r e s b u t 2 000 k g ; o v e r

c o m b u s t i o n e n g i n e 8 c y l . , $115 n o t o v e r 6 , 560 4 0 0 0 k g , 5300

$ 3 2 ; 5 o r 6 c y 1 . ,

5 6 2 ; 7 o r 8 c y l . ,

$ 9 0 ; mo re t h a n

8 c y l . , $110

p l u s $25 p e r

l i t r e o v e r 3;

o v e r 6 l i t r e s

$ 135 p l u s $15 p e r

l i t r e o v e r 6 ( d )

p l u s $16 p e r

u n i t ( o r p a r t )

o v e r 40 0 0 kg

(d)

U n l a d e n m a ss - G.V.M. o v e r 3 t t o As a b o v e Up t o 1000 k g , ( 2 ) C o m m e rc ia l

u p t o 1000 kg - 4 t - 4 o r l e s s 5 9 1 ; o v e r 1000 k g v e h i c l e s

5 4 8 ; r i s i n g c y l . , 553 p l u s t o 3000 k g , $91 s u ch as

t o $500 p l u s $90 511 p e r 100 kg p l u s $29 p e r u t i l i t i e s ,

p e r 1000 kg (o r r i s i n g t o $125 u n i t ( o r p a r t ) v a n s and

p a r t ) o v e r p l u s $ 3 . 5 0 p e r o v e r 1000 k g ; l o r r i e s

6000 kg 100 kg f o r 8 o v e r 30 0 0 k g , ( g )

c y l . ; o v e r 4 1 , 5342 p l u s $33

$160 p l u s 53 p e r p e r u n i t ( o r

100 k g ; r i s i n g t o p a r t ) o v e r

56 p e r 100 kg 3000 k g

o v e r 3 1 . 91 ( h )

$8 ( d ) $12 (d ) $6 $15

D r i v e r ' s l i c e n c e

F i r s t i s s u e ( i )

$8 i d ) $12 Cd) $6 ( d ) $15 ( d ) R e n e w a ls ( i )

( g ) The u n i t o f t a x i n e a c h S t a t e o r T e r r i t o r y was as f o l l o w s : New S o u th Wal es - t h e t a r e

w e i g h t o f t h e v e h i c l e ; V i c t o r i a - as f o r f o o t n o t e ( e ) ; Q u e e n s l a n d - G.V.M. ( g r o s s v e h i c l e

m a s s ) d e f i n e d a s t h e t a r e w e i g h t o f t h e v e h i c l e p l u s t h e l o a d c a p a c i t y , i n u n i t s o f 1

t o n n e ; W e s t e r n A u s t r a l i a - t h e t a r e w e i g h t e x p r e s s e d i n u n i t s o f 100 kg ( o r p a r t ) up to

3060 kg an d i n u n i t s o f 250 k g ( o r p a r t ) o v e r 306 0 k g p l u s t h e h o r s e - p o w e r o f t h e

v e h i c l e ; S o u t h A u s t r a l i a - a s f o r f o o t n o t e ( e ) ; T a s m a n ia - G.V.M. and t h e number o f

c y l i n d e r s e x c e p t f o r v e h i c l e s l e s s t h a n 3 t o n n e s , f o r whic h i t was number o f c y l i n d e r s

and t y p e o f e n g i n e ; N o r t h e r n T e r r i t o r y and A u s t r a l i a n C a p i t a l T e r r i t o r y - as f o r f o o t n o t e

( e ) .

( h ) C omm erc ial v e h i c l e s l e s s t h a n 3 t o n n e s w e re t a x e d a t t h e same r a t e a s m o to r c a r s .

( i ) The f e e s shown a r e t h o s e f o r a o n e - y e a r l i c e n c e e x c e p t i n V i c t o r i a and Q u e e n s l a n d . The

f e e s f o r m u l t i p l e - y e a r l i c e n c e s w ere a s f o l l o w s : i n New So uth W a l e s , a t h r e e - y e a r l i c e n c e

was 560 ; in V i c t o r i a , l i c e n c e s f o r t h r e e and s i x y e a r s w ere 330 and 354 r e s p e c t i v e l y ; in

Q u e e n s l a n d , a l i c e n c e f o r f i v e y e a r s was $11; in W e s t e r n A u s t r a l i a , a t h r e e - y e a r l i c e n c e

was 5 40; in S o u t h A u s t r a l i a , a t h r e e - y e a r l i c e n c e was 524; in T a s m a n i a , l i c e n c e s f o r two

and t h r e e y e a r s w e re $23 a nd $34 r e s p e c t i v e l y ; i n t h e N o r t h e r n T e r r i t o r y , l i c e n c e s f o r

two and t h r e e y e a r s w e re $ 1 0 . 5 0 and $15 r e s p e c t i v e l y ; a nd in t h e A u s t r a l i a n C a p i t a l

T e r r i t o r y , l i c e n c e s f o r two a n d t h r e e y e a r s w e re $25 and $35 r e s p e c t i v e l y .

45

T a b l e F - 2 - ST A M P D U T I E S AS AT 3 0 J U N E 1 9 8 5

New Sou th Wal es V i c t o r i a Q u e e n s l a n d

Wes t e r n A u s t r a l i a

Chequ es l o t N i l 10gi ( a ) w

New and t r a n s f e r r e d

m o to r v e h i c l e

r e g i s t r a t i o n s -

p a y a b l e on

v a l u e o f

v e h i c l e

52 p e r $100 55 p e r $200 ( o r

p a r t ) i f n o t

p r e v i o u s l y

re g i s t e r e d ;

58 p er $200

f o r o t h e r

re g i s t r a t i o n s

$2 p e r $100 S3 per $100

o r p a r t

C onveyance o f Up t o $14 000 - Over $20 to Up t o $20 000 - Up to 380 000 -

p r o p e r t y S i .25 p e r $100 57000 - 5 1 .4 5 p er $ 1 .5 0 p e r $100 $ 1 .7 5 p e r $100

(c) o r p a r t $100 or p a r t o r p a r t o r p a r t

Over $14 000 to Over $7000 - Over $20 000 - Over $80 000 -

530 000 - $175 $ 1 .7 0 p er $100 5300 p lu s $1400 p l u s

p l u s $ 1 .5 0 p e r o r p a r t ; r i s i n g 5 2 . 2 5 p e r $100 5 2 .5 0 p e r $100

$100 (o r p a r t ) t o 5 5 .5 0 p er $100 (o r p a r t ) above (o r p a r t ) above

o v e r $14 000 ( o r p a r t ) above $20 000; r i s i n g 580 000; r i s i n g

Over 530 000 - $1 000 000 t o $15 975 p lu s to $16 775 p l u s

5 1 .7 5 p er $100 $ 3 .7 5 p er $100 5 4 .2 5 p e r $100

o r p a r t ; r i s i n g ( o r p a r t ) above (o r p a r t ) above

t o $2.50 per

$100 (o r p a r t )

ab o v e $250 000

5500 000 5500 000

Conveyance o f m a r k e t a b l e s e c u r i t i e s

th ro u g h a

b r o k e r

U niform l e g i s l a t i o

l i a b l e t o d u t y o f

30 c e n t s p er $100

n a p p l i e d in most S t a t e s w hereb y b u y e rs

7 c e n t s p er $25 ( o r p a r t ) on v a l u e s up

(o r p a r t ) on h i g h e r v a l u e s

and s e l l e r s w ere

t o $ 1 0 0 , and

M ortgages Over 5500 to Over $200 to $8000 40^ p e r $100 or Up to $100 - N il

and lo a n $15 000 - $5 - $4 p a r t (d ) Over $100 - 25

s e c u r i t i e s -

on sum s e c u r e d Over $15 000 -

$5 p lu s 40

$100 (o r p a r t )

o v e r $15 000

Over 58000 to

$10 000 - 54 p lu s

70s* p er 5200 (o r

p a r t ) o v e r $8000

Over $10 000 - $11

p l u s 8 0 si p e r $200

(o r p a r t ) o v e r

510 000 (d )

p e r $100 o r p a r t

(a ) I n Q u e e n s l a n d , Tasmania and Che N o r t h e r n T e r r i t o r y , d u ty on c r e d i t c ard t r a n s a c t i o n s was

p a y a b l e a t t h e r a t e o f 10, 15 and 10 c e n t s r e s p e c t i v e l y f o r each m e rc h a n t in e x c e s s o f

one a c c e p t i n g a c a r d h o l d e r ' s c r e d i t c a r d i n a month . In t h e N o rth e rn T e r r i t o r y , each

e l e c t r o n i c d e b i t t r a n s a c t i o n was s u b j e c t to a d u ty o f 10 c e n t s .

( b ) Lower r a t e s o f d u t y a p p l i e d to c o m m e rc ial v e h i c l e s and t r a c t o r s v a l u e d a t more th a n 53000.

( c ) In New South Wales and T a s m a n ia , d u t y on a conveyance r e l a t i n g to th e p u r c h a s e o f a f i r s t

home w i t h a v a l u e n o t e x c e e d i n g $75 000 and 5 50 000 r e s p e c t i v e l y c o u ld be p a id by

i n t e r e s t - f r e e i n s t a l m e n t s . In V i c t o r i a , f i r s t home b u y e r s were c o m p l e t e l y exempt i f th e

v a l u e o f th e p r o p e r t y d id n o t e x ce e d 555 000 and p a r t i a l l y exem pt fo r v a l u e s up to

$65 000. In Q u e e n s l a n d , f o r th e p u r c h a s e o f a f i r s t r e s i d e n c e , t h e r a t e was 0 . 5 p er c e n t

46

T a b l e F - 2 - STAMP D U T I E S AS A T 3 0 J U N E 1 9 8 5 - C o n t i n u e d

S o u th A u s t r a l i a T a s m a n i a

Nor t h e m

T e r r i t o r y

A u s t r a l i a n

C a p i t a l T e r r i t o r y

10* Z e r o ( a ) 10* ( a ) 10ii C h eq u e s

Up t o $500 - $5 53 p e r $100 o r $ 1000 o r $2 52 p e r $100 o r New and

Over 5500 t o

51 000 - 51 p e r

$100 o r p a r t

O v e r $1000 - 510

p l u s 52 p e r $100

( o r p a r t ) a b o v e

$ 1 0 0 0 ; r i s i n g to

560 p l u s $4 p e r

$1 0 0 ( o r p a r t )

a b o v e $3000 ( b )

p e r $100 o r p a r t ,

w h i c h e v e r was t h e

l e s s e r

t r a n s f e r r e d

m o t o r v e h i c l e

r e g i s t r a t i o n s ·

p a y a b l e on

v a l u e o f

v e h i c l e

Up t o $12 000 - $1 Up t o 52 00 - 53 Up t o $30 00 0 - Up t o $14 0 0 0 - C o n v e y a n c e

p e r $100 o r p a r t Over $200 - 5 1 . 5 0 $ 1 . 5 0 p e r $100 $ 1 . 2 5 p e r $100 o f p r o p e r t y

Over $12 00 0 - p e r $100 or o r p a r t o r p a r t ( c )

$1 2 0 p l u s $2 p a r t ; r i s i n g t o O v e r $30 000 - O ver $14 000 -

p e r $100 ( o r p a r t ) 5 2 3 0 0 p l u s 53 $2 p e r $100 o r $175 p l u s $ 1 . 5 0

a b o v e $12 000; p e r $100 ( o r p a r t ; r i s i n g t o p e r $100 ( o r

r i s i n g t o 52930 p a r t ) a b o v e 54 p e r $100 ( o r p a r t ) a b o v e

p l u s $4 p e r $100

( o r p a r t ) ab ov e

5100 000

5100 000 p a r t ) a b o v e

5500 000

$14 0 0 0 ; r i s i n g

t o 55 1 4 0 p l u s

$ 2 . 5 0 p e r $100

( o r p a r t ) a b o v e

5250 000

B u y e r s a n d s e l l e r s b o t h p a i d d u t y

o f 7 c e n t s p e r $25 ( o r p a r t ) on

v a l u e s up t o $ 1 0 0 , a nd 30 c e n t s

p e r $100 ( o r p a r t ) on h i g h e r v a l u e s

B u ye r s and

s e l l e r s b o t h

p a i d 15 c e n t s p e r

$100 o r p a r t

As f o r t h e s i x

S t a t e s

C o n v ey a n c e o f

m a r k e t a b l e

s e c u r i t i e s

t h r o u g h a

Over 5400 to $3 o r 0.25 % o f Up t o $15 0 0 0 - Zero M o rt g a g es

$10 000 -25 )! p e r t h e am o un t $10 an d l o a n

$100 o r p a r t s e c u r e d , O v e r $15 00 0 - s e c u r i t i e s -

Over $10 0 0 0 - 5 2 5

p l u s 3 p e r

$100 ( o r p a r t )

o v e r $10 000

w h i c h e v e r was

t h e g r e a t e r ( d )

$10 p l u s 30d

p e r $10 0 ( o r

p a r t ) a b o v e

$15 0 0 0 ( e )

on sum s e c u r e d

up t o 560 0 0 0 , t h e n 1 p e r c e n t f o r a n y am o u n t i n e x c e s s o f 560 0 0 0 . A r a t e o f 1 p e r c e n t

a p p l i e d t o a s u b s e q u e n t p u r c h a s e o f p r o p e r t y f o r u s e a s a p r i n c i p a l p l a c e o f r e s i d e n c e .

I n W e s t e r n A u s t r a l i a , t h e d u t y p a y a b l e b y an o w n e r - o c c u p i e r o r a s m a l l b u s i n e s s owner

w h e r e t h e p r o p e r t y v a l u e was l e s s t h a n $50 000 was $ 1 . 5 0 p e r $100 o r p a r t . In South

A u s t r a l i a an d t h e N o r t h e r n T e r r i t o r y , d u t y on t h e p u r c h a s e o f a f i r s t home was r e d u c e d by

a n am oun t e q u a l t o t h e a c t u a l d u t y o r t h e d u t y on a v a l u e o f $40 000 o r $80 000

r e s p e c t i v e l y , w h i c h e v e r was t h e l e s s e r .

( d ) I n V i c t o r i a , f i r s t home p u r c h a s e s w e r e e x e m p t fr om d u t y i f t h e v a l u e o f t h e p r o p e r t y d i d

n o t e x c e e d 555 000 and p a r t i a l l y e x e m p t f o r v a l u e s up t o 565 0 0 0 . I n Q u e e n s l a n d ,

p r e s c r i b e d s h o r t - t e r m d e b e n t u r e s and t h e f i r s t $50 000 o f a m o r t g a g e r e l a t i n g t o a

47

T a b l e F - 2 - ST A M P D U T I E S AS AT 3 0 J U N E 1 9 8 5 - C o n t i n u e d

New S ou th W al es V i c t o r i a Q u e e n s l a n d

W e s te r n A u s t r a l i a

I n s u r a n c e -

L i fe

( e x c l u d i n g

t e r m i n s u r a n c e )

Sums a s s u r e d o v e r

$100 t o $2 0 0 0 -

10(d p e r $200 o r

Ov er $2000 - $1

p l u s 2 0i p e r

$200 ( o r p a r t )

o v e r $2000

Sums a s s u r e d

o v e r $200 to

$2000 - \ U p e r

$20 0 o r p a r t

Ov er $2000 -

$ 1 . 2 0 p l u s 24i

p e r $200 ( o r

p a r t ) o v e r $2000

Sums a s s u r e d

o v e r $100 to

$20 00 - p e r

$100 o r p a r t

Over $2000 - $1

p l u s 10i p e r

$100 ( o r p a r t )

o v e r $2000

Sums a s s u r e d o v e r

$100 t o $ 2 0 0 0 - 5 d

p e r $100 o r p a r t ;

Over $ 2 0 0 0 - $1

p l u s 10ji p e r $100

( o r p a r t ) o v e r

$2000

O t h e r ( f ) W o r k e r s '

co m p e ns a t i o n 1 5i p e r p o l i c y ;

o t h e r p o l i c i e s

1 i p e r $100 ( o r

p a r t ) o f sum

i n s u r e d t o a

maximum o f 25% o f premiu m

W o r k e r s '

co m p e ns a t i o n 3.5% o f g r o s s

p r e m i u m s ; o t h e r

p o l i c i e s 7% o f

g r o s s premiums

W o r k e r s '

c o m p e n s a t i o n $5

p e r $100 ( o r p a r t )

o f p re m iu m ; m o to r

v e h i c l e

c o m p r e h e n s i v e 5 i

p e r $1 ( o r p a r t )

o f n e t p re m iu m ;

o t h e r p o l i c i e s 7i

p e r $100 ( o r p a r t )

o f sum i n s u r e d to

a maximum o f 25%

o f n e t premium

W o r k e r s '

c o m p e n s a t i o n 3% o f p r e m i u m s ;

a l l o t h e r p o l i c i e s

5% o f premiums

S u r c h a r g e on

m o t o r v e h i c l e

t h i r d p a r t y

i n s u r a n c e

Z e ro Z e r o Z e ro $5 p e r p o l i c y p . a .

( l e v i e d

u n d e r Mo tor

V e h i c l e A c t )

I n s t a l m e n t / h i r e

p u r c h a s e -

p a y a b l e on

p u r c h a s e p r i c e

Z e ro Z e ro When $ 2 0 o r

more - 0.43%

Z e ro

C r e d i t a r r a n g e m e n t s -

p a y a b l e on

p u r c h a s e p r i c e

Zero Z e r o 0.03% Zero

L oa ns - p a y a b l e

on p r i n c i p a l

l e n t ( h )

Z e ro Z e r o 0 . 03% Zero

t r a n s a c t i o n s -

on amount

p a y a b l e ( i )

Up t o $33

Ov er $33 -

- 50i

1.5%

1.5% o f t h e am oun t

by w h i c h r e n t a l

income e x c e e d e d

$15 000 ( j )

0.43% 1.8%

p r i n c i p a l p l a c e o f r e s i d e n c e w e re e x e m p t . I n T a s m a n i a , d u t y on a m o r t g a g e r e l a t i n g to

t h e p u r c h a s e o f a f i r s t home w i t h a v a l u e n o t e x c e e d i n g $50 000 c o u l d b e p a i d b y i n t e r e s t

f r e e i n s t a l m e n t s .

( e ) I f e l i g i b l e f o r a f i r s t home c o n c e s s i o n , t h e r a t e was $5 u p t o $15 000 p l u s 2 5 t p e r $100

( o r p a r t ) o v e r $15 0 0 0 .

( f ) A few t y p e s o f i n s u r a n c e p o l i c i e s w e r e e x c l u d e d fr om t h i s c a t e g o r y .

48

T a b l e F - 2 - STA MP D U T I E S AS A T 3 0 J U N E 1 9 8 5 - C o n t i n u e d

S o u th Aus t r a l i a T a s m a n i a

N o r t h e r n T e r r i t o r y

A u s t r a l i a n

C a p i t a l T e r r i t o r y

$ 1 . 5 0 p e r $100

( o r p a r t ) o f

n e t premiu ms

Sums a s s u r e d

o v e r $200 t o

t o $2 0 0 0 - I 0 i

p e r $200 o r p a r t

Over $2 0 00 - $1

p l u s 20

$2 0 0 ( o r p a r t )

o v e r $2000

10

p a r t ) o f sum

a s s u r e d

Sums a s s u r e d

o v e r $100 to

$20 00 - 10«i p e r

$200 o r p a r t

Over $2 0 0 0 -

$1 p l u s 20d

p e r $200 o r

I n s u r a n c e -

L i fe ( e x c l u d i n g

t e r m i n s u r a n c e )

W o r k e r s 1 c o m p e n s a t i o n

p o l i c i e s

a p p l y i n g t o

e m p l o y e e s u n d e r

25 y e a r s o f

a g e - e x e m p t ;

o t h e r p o l i c i e s

$8 p e r $100

( o r p a r t ) o f

n e t pre mi um s

7.5% o f prem ium s 5% o f premiu ms

( g )

7% o f premiums

( g )

O t h e r ( f )

$3 p e r p o l i c y

p . a .

$2 p e r p o l i c y Z e r o Z e r o S u r c h a r g e on

m o t o r v e h i c l e

t h i r d p a r t y

i n s u r a n c e

Z e ro When mo re t h a n

$100 - 2%

Not more t h a n

$33 - 50«i;

Over $3 3 - 1 . 5 2

Over $1 0 0 - 1.25% I n s t a l m e n t / h i r e

p u r c h a s e -

p a y a b l e on

p u r c h a s e p r i c e

Z e ro When more t h a n

$100 a n d

i n t e r e s t

e x c e e d e d $10

p . a . - 2%

Zero Z e ro C r e d i t

a r r a n g e m e n t s -

p a y a b l e on

p u r c h a s e p r i c e

Ze ro Zero Z e r o Zero L o a n s - p a y a b l e

on p r i n c i p a l

l e n t ( h )

1.8% O v e r $100 - 2% Not more t h a n

$33 - 50«i;

Over $ 33 - 1.5%

Z e ro

t r a n s a c t i o n s -

on amount

p a y a b l e ( i )

( g ) W o r k e r s ' c o m p e n s a t i o n i n s u r a n c e was e x e m p t .

( h ) I n T a s m a n i a , Si was p a y a b l e on e a c h p e r s o n a l l o a n made b y a b a n k .

( i ) In Q u e e n s l a n d , W e s t e r n A u s t r a l i a a n d S o u th A u s t r a l i a , no d u t y was p a y a b l e i f t h e a n n u a l

in co me fr om r e n t a l b u s i n e s s d i d n o t e x c e e d SlO 0 0 0 , $5 0 00 and $2000 r e s p e c t i v e l y .

( j ) A maximum o f $4000 was p a y a b l e o n a n y s i n g l e t r a n s a c t i o n .

49

T a b l e F - 3 - F I N A N C I A L I N S T I T U T I O N S DUTY AS AT 3 0 J U N E 1 9 8 5 ( a )

New Sou t h Wales V i c t o r i a

Wes t e r n

A u s t r a l i a

Sou t h A u s t r a l i a

G e n e r a l r a t e ( b ) 0.03% on d u t i a b l e 0.03 % on d u t i a b l e 0 . 0 3 % on d u t i a b l e 0 . 0 4 % on d u t i a b l e

r e c e i p t s o f r e c e i p t s o f r e c e i p t s o f r e c e i p t s o f

r e g i s t e r e d r e g i s t e r e d r e g i s t e r e d r e g i s t e r e d

f i n a n c i a l f i n a n c i a l f i n a n c i a l f i n a n c i a l

i n s t i t u t i o n s t o i n s t i t u t i o n s to i n s t i t u t i o n s to i n s t i t u t i o n s t o

a maximum o f $300 a maximum o f $300 a maximum o f $500 a maximum o f $400

on a n y r e c e i p t on a n y r e c e i p t on a n y r e c e i p t on a n y r e c e i p t

S h o r t - t e r m money 0. 005 % p e r month 0.00 5% p e r month 0 .0 04 % p e r month 0.00 5% p e r month

m a r k e t r a t e ( c ) on 1 / 3 o f t h e on 1 / 3 o f t h e o n 1 / 1 0 o f t h e on 1 / 1 2 o f t h e

a v e r a g e d a i l y t h e a v e r a g e d a i l y t h e a v e r a g e d a i l y t h e a v e r a g e d a i l y

l i a b i l i t y o f t h e l i a b i l i t y o f t h e l i a b i l i t y o f t h e l i a b i l i t y o f t h e

d e a l e r d u r i n g d e a l e r d u r i n g d e a l e r d u r i n g d e a l e r d u r i n g

t h e month t h e month t h e m ont h t h e month

( a ) T h i s d u t y was l e v i e d o n l y i n New S o u t h W a l e s , V i c t o r i a , W e s t e r n A u s t r a l i a and S o u th

Aus t r a l i a .

( b ) T h i s d u t y was l e v i e d on r e g i s t e r e d f i n a n c i a l i n s t i t u t i o n s w h os e d u t i a b l e r e c e i p t s

e x c e e d e d $5 m i l l i o n in t h e t w e l v e m o n th s p r e c e d i n g t h e m o n th o f a s s e s s m e n t o r $416 666 i n

t h e month p r e c e d i n g t h e month o f a s s e s s m e n t . F i n a n c i a l i n s t i t u t i o n s s u b j e c t t o d u t y

i n c l u d e d b a n k s , p e r m a n e n t b u i l d i n g s o c i e t i e s , c r e d i t u n i o n s , d e a l e r s i n s e c u r i t i e s ,

t r u s t e e c o m p a n i e s a n d o t h e r s p e c i f i e d c r e d i t p r o v i d e r s . I n s u r a n c e c o m p a n i e s ,

s u p e r a n n u a t i o n fu n d s and m e d i c a l o r h o s p i t a l b e n e f i t s o r g a n i s a t i o n s w e r e n o t l i a b l e t o

pa y t h e d u t y .

( c ) In m o s t S t a t e s , a n i n v e s t m e n t o f n o t l e s s t h a n $50 00 0 f o r a p e r i o d n o t e x c e e d i n g 185

da ys was r e c o g n i s e d a s a s h o r t - t e r m d e a l i n g . The l e g i s l a t i o n o f e a c h S t a t e d i s t i n g u i s h e d

b e t w e e n d i f f e r e n t c l a s s e s o f s h o r t - t e r m d e a l e r s : t h e r a t e s shown i n t h e t a b l e a p p l i e d t o

r e g i s t e r e d f i n a n c i a l i n s t i t u t i o n s w h ic h w e r e r e g i s t e r e d a s o f f i c i a l s h o r t - t e r m money

m a r k e t d e a l e r s .

T a b l e F- 4 - DEBITS DUTY AS AT 30 JUNE 1985 ( a )

Ta sm a n ia

F i n a n c i a l i n s t i t u t i o n s i n c l u d i n g b a n k s , p e r m a n e n t b u i l d i n g s o c i e t i e s and s p e c i f i e d c r e d i t

u n i o n s w e r e r e q u i r e d t o pa y d u t y a t t h e r a t e o f $ 0 . 1 5 f o r e a c h d e b i t made t o a t a x a b l e

a c c o u n t . The d e f i n i t i o n o f a ' t a x a b l e a c c o u n t 1 e x c l u d e d g o v e r n m e n t a c c o u n t s f o r p u b l i c

p u r p o s e s , p e n s i o n o r p u b l i c b e n e f i t s a c c o u n t s u n d e r s p e c i f i e d Commonwealth and S t a t e A c t s ,

c e r t a i n a c c o u n t s r e l a t i n g t o h o s p i t a l s , a m b u l a n c e s and f r i e n d l y s o c i e t i e s , a n d a c c o u n t s u s e d

f o r c l e a r i n g t r a n s a c t i o n s b e t w e e n b a n k s .

( a ) T h i s d u t y was l e v i e d o n l y in T a s m a n i a .

50

T a b l e F - 5 - LAND T A X A T IO N AS A T 3 0 J U N E 1 9 8 5 ( a )

New Sou t h V i c t o r i a

(b )

Q u e e n s l a n d Wes t e r n

Aus t r a l i a

So u th A u s t r a l i a

T a s m a n i a

U rb a n l a n d

P r i n c i p a l

p l a c e o f

r e s i d e n c e

e x e m p t i o n

F i r s t 2100

; f i r s t

2 h a i f

p l a n n i n g

I n c o r p o r a t e d

g e n e r a l

e x e m p t i o n

I f l e s s

t h a n 1 . 0 5

h e c t a r e s

F u l l y

e xe m p t i f

n o t s u b ­

d i v i d e d

Fu l l y

exempt

Z e ro

s ch e m e s p r e v e n t e d

s u b d i v i s i o n

G e n e r a l e x e m p t i o n ( c )

Z e ro 455 125;

r e d u c i n g by

3 2 f o r e a c h

35 o f v a l u e

o v e r 455 125

$60 000 ( d ) Z e r o Zero Z e r o

R a t e s 450 p l u s 0 . 3 5 7i p e r 0 . 3i p e r 4l 0 . 3i p e r O .l t! p e r $1 410 t a x u p t o

0.5% o f Che 4 l on on t a x a b l e 4 l on on v a l u e s $10 000 o f

e x c e s s o f t a x a b l e v a l u e s v a l u e s up u p t o v a l u e r i s i n g

t h e v a l u e v a l u e s u p b e l o w t o $ 5 0 0 0 ; $10 0 0 0 ; t o $ 4 3 7 2 . 5 0

o v e r 455 000 t o 447 163 ; $ 4 0 0 0 ; r i s i n g t o r i s i n g t o t a x p l u s 2. 75(i

up t o r i s i n g t o r i s i n g to 4 1 5 55 t a x $1840 t a x p e r 4 l o f

$60 00 0 , $25 3 4 5 . 7 3 l . \ i p e r p l u s 2 . l\i p l u s 2. M v a l u e o v e r

R u r a l l a n d

r i s i n g to

$225 p l u s

2.5% o f t h e

e x c e s s o v e r

$7 0 000

t a x p l u s 44

p e r 4 l o f

v a l u e o v e r

41 0 7 8 0 0 0

( e )

4 l f o r

v a l u e s o f

3 4 0 0 000

o r more

p e r 4 l o f

v a l u e o v e r

41 2 0 000

( f )

p e r 4l o f

v a l u e o v e r

4170 000

( g )

$ 2 5 0 000 ( h )

G e n e r a l Land u s e d L a n d u s e d Land u s e d L a n d u s e d Land u s e d Z e r o

e x e m p t i o n f o r p r i m a r y f o r p r i m a r y f o r p r i m a r y c h i e f l y f o r

( c ) p r o d u c t i o n

u s u a l l y

e xe m pt ( i )

O t h e r r u r a l

l a n d a s

f o r u r b a n

p r o d u c t i o n

f u l l y

e x e m p t O t h e r r u r a l

l a n d a s f o r

u r b a n l a n d

p r o d u c t i o n

f u l l y

e xe m pt O t h e r r u r a l

l a n d a s f o r

u r b a n l a n d

( d )

f o r p r i m a r y

p r o d u c t i o n

p u r pos es

f u l l y

e x e m p t

p r i m a r y

p r o d u c t i o n

f u l l y

e xem pt

R a t e s For t h e s e S t a t e s t h e r a t e s w e r e t h e same a s f o r u r b a n Up t o 425 000 -

32 5; r i s i n g to

3150 o v e r

410 0 000 ( j )

( a ) Land t a x wa s n o t l e v i e d i n t h e N o r t h e r n T e r r i t o r y o r t h e A u s t r a l i a n C a p i t a l T e r r i t o r y .

The t a x was l e v i e d b y New S o u t h W a l e s , V i c t o r i a a n d S o u th A u s t r a l i a on t h e s i t e v a l u e , by

Q u e e n s l a n d and W e s t e r n A u s t r a l i a on t h e u n i m p r o v e d c a p i t a l v a l u e a n d by T a s m a n ia on th e

' l a n d 1 v a l u e o f l a n d a l i e n a t e d fr om t h e C r o w n . V i c t o r i a and S o u t h A u s t r a l i a a l s o l e v i e d

t h e t a x on l a n d l e a s e d fro m t h e Cro wn .

( b ) A p p ro ve d d e c e n t r a l i s e d s e c o n d a r y i n d u s t r i e s w e r e a b l e t o a p p l y f o r r e b a t e s o f l a n d t a x .

( c ) Tax was n o t p a i d i f t h e a s s e s s m e n t was l e s s t h a n : New South Wales 3 5 0 , V i c t o r i a $1,

Q u e e n s l a n d 4 2 0 , W e s t e r n A u s t r a l i a 45 , S o u t h A u s t r a l i a 4 2 . 5 0 , T a s m a n i a 410 on u r b a n l a n d

and 325 on r u r a l l a n d .

( d ) The e x e m p t i o n s d i d n o t a p p l y t o a b s e n t e e s .

( e ) An a d d i t i o n o f 20 p e r c e n t was made to t a x a s s e s s a b l e on l a n d owned b y a b s e n t e e s u n l e s s

u s e d f o r i n d u s t r i a l p u r p o s e s .

( f ) A M e t r o p o l i t a n R e g i o n Im p r o v e m e n t Tax o f 0 . 25

( g ) In a d d i t i o n , a l e v y o f p e r 320 was i m p o s e d on t h e t a x a b l e v a l u e o f m e t r o p o l i t a n l a n d .

( h ) Lower r a t e s w e r e a p p l i e d to l a n d on w h i c h t h e r e was a p r i n c i p a l p l a c e o f r e s i d e n c e . The

r a t e s w e r e 4 10 t a x o n v a l u e s u p t o 4 10 0 0 0 , r i s i n g t o 4150 t a x on v a l u e s o v e r 3 50 0 0 0 .

( i ) E x e m p t i o n s d i d n o t a p p l y t o c o m p a n ie s w h i c h e a r n e d l e s s t h a n 90 p e r c e n t o f t h e i r g r o s s

inco me from p r i m a r y p r o d u c t i o n .

( j ) Land o f 10 h e c t a r e s o r l e s s c o u l d b e g i v e n a r u r a l c l a s s i f i c a t i o n i f i t g a v e o c c u p i e r s

t h e i r p r i n c i p a l means o f l i v e l i h o o d an d was u s e d p r i n c i p a l l y f o r p r i m a r y p r o d u c t i o n .

51

T a b l e F - 6 - L I Q U O R TA X A T IO N AS AT 3 0 J U N E 1 9 8 5 ( a )

New Sou th Wal es V i c t o r i a Queens l a n d

Wes t e r n A u s t r a l i a

L i c e n s i n g p e r i o d 15 J a n u a r y -

14 J a n u a r y ( b )

1 J a n u a r y -

31 December

1 J u l y -

30 J u n e

1 J u l y -

30 J u n e

S p e c i f i e d

p r e v i o u s p e r i o d

f o r fe e

a s s e s s m e n t

p u r p o s e s

P r e v i o u s

f i n a n c i a l y e a r

( d )

P r e v i o u s

f i n a n c i a l y e a r

P r e v i o u s

f i n a n c i a l y e a r

P r e v i o u s

f i n a n c i a l y e a r

Fee p a y a b l e 10% 9% ( e ) 8% ( f ) 7% ( g )

I n s t a l m e n t -

payra ent a r r a n g e m e n t s

2 i n s t a l m e n t s

( j ) :

15 J a n u a r y

15 May

4 i n s t a l m e n t s

( k ) :

31 December 10 March 10 J u n e

10 S e p t e m b e r

No f o r m a l

p r o v i s i o n s

4 i n s t a l m e n t s :

31 J u l y

31 O c t o b e r

31 J a n u a r y

3 0 A p r i l ( 1 )

( a ) L i q u o r t a x was p a y a b l e by r e t a i l e r s , i . e . by l i c e n s e d v i c t u a l l e r s , s p i r i t m e r c h a n t s , w in e

s e l l e r s e t c . , a s a p e r c e n t a g e o f t h e w h o l e s a l e v a l u e , i n c l u d i n g c u s t o m s and e x c i s e

d u t i e s , o f p u r c h a s e s d u r i n g th e p r e v i o u s y e a r . T h i s a n n u a l f e e was a l s o p a y a b l e by

l i q u o r w h o l e s a l e r s and was b a s e d m a i n l y on t h e v a l u e o f t h e i r s a l e s , i n c l u d i n g c u s t o m s

an d e x c i s e d u t i e s , t o n o n - l i c e n s e d p u r c h a s e r s . I n a d d i t i o n t o t h e f e e s shown i n t h e

t a b l e , t h e S t a t e s i m po s e d a numb er o f f i x e d a n n u a l l i c e n c e f e e s s u c h a s f o r s p i r i t

m e r c h a n t s , b r e w e r s and g r o c e r s .

( b ) A p p l i c a b l e t o h o t e l i e r s ' l i c e n c e s an d o f f - l i c e n c e s t o s e l l l i q u o r by r e t a i l . For o t h e r

t y p e s o f l i c e n c e s , t h e l i c e n s i n g p e r i o d e n d e d 15 F e b r u a r y .

( c ) The l i c e n s i n g p e r i o d s w e r e : f o r h o t e l s 1 F e b r u a r y - 3 1 J a n u a r y ; f o r r o a d s i d e r e s t a u r a n t s

1 A p r i l - 3 1 M a r c h ; f o r s t o r e k e e p e r s 1 A u g u s t - 3 1 J u l y ; an d f o r c l u b s 1 No vember-31 O c t o b e r .

( d ) When t h e a s s e s s m e n t p e r i o d was c h a n g e d fr om a c a l e n d a r y e a r t o a f i n a n c i a l y e a r , t h e

f i r s t a s s e s s m e n t p e r i o d c o v e r e d a p e r i o d o f 18 m on ths fro m 1 J a n u a r y 1983 t o 30 J u n e 1 9 8 4 .

( e ) The l i c e n c e f e e on b e e r , s p i r i t s , w i n e a n d c i d e r was 9 p e r c e n t , a n d on low a l c o h o l

l i q u o r i t was 2 p e r c e n t . A v i g n e r o n ' s l i c e n c e f e e c o m p r i s e d a f l a t f e e o f $150 p e r

annum, p l u s 5 p e r c e n t o f c e l l a r d o o r s a l e s ab o ve $500 00 0 .

( f ) The f e e f o r a w h o l e s a l e s p i r i t m e r c h a n t ' s l i c e n c e was $40 0 p l u s 12 p e r c e n t (8 p e r c e n t

on l i q u o r s o l d t o t h e h o l d e r o f a b o o t h p e r m i t ) ; f o r a b o t t l e r ' s l i c e n c e , a f l a t - r a t e

c h a r g e o f $ 2 0 ; f o r a r e g i s t e r e d b r e w e r ' s l i c e n c e , 12 p e r c e n t (8 p e r c e n t on l i q u o r s o l d

t o t h e h o l d e r o f a b o o t h p e r m i t ) .

( g ) The r a t e was 8 p e r c e n t f o r a t a v e r n l i c e n c e and a s t o r e l i c e n c e .

52

T a b l e F - 6 - L I Q U O R T A X A T IO N AS AT 3 0 J U N E 1 9 8 5 - C o n t i n u e d ( a )

Sou t h A u s t r a l i a T a s m a n i a

N o r t h e r n T e r r i t o r y

Aus t r a l i a n

C a p i t a l

T e r r i t o r y

1 A p r i l -

31 March

1 J u l y -

30 J u n e

( c ) 1 December -

3 0 November

L i c e n s i n g p e r i o d

P r e v i o u s

f i n a n c i a l y e a r

P r e v i o u s

c a l e n d a r y e a r

P r e v i o u s

t w e l v e m o nt hs P r e v i o u s

f i n a n c i a l y e a r

S p e c i f i e d

p r e v i o u s p e r i o d

a s s e s s m e n t

p u r p o s e s

11% ( h ) 8% 7% ( i ) 9% Fee p a y a b l e

4 i n s t a l m e n t s :

1 Apr i 1

1 J u l y

1 O c t o b e r

1 J a n u a r y

4 i n s t a l m e n t s :

1 J u l y

1 O c t o b e r

1 J a n u a r y

1 A p r i l

No f o r m a l

p r o v i s i o n s

(m)

2 i n s t a l m e n t s :

1 November

I n s t a l m e n t -

p a ym en t a r r a n g e m e n t s

( h ) L e g i s l a t i o n p r o v i d e d f o r r a t e s o f 12 p e r c e n t a n d 2 p e r c e n t f o r n o r m a l a n d l o w - a l c o h o l

l i q u o r r e s p e c t i v e l y b u t b y a n a d m i n i s t r a t i v e d e c i s i o n t h e G o v e rn m e n t s u b s i d i s e d t h e s e

f e e s , r e d u c i n g t h e r a t e s t o 11 p e r c e n t a nd z e r o r e s p e c t i v e l y .

( i ) R e f e r s t o a l i c e n c e p e r m i t t i n g l i q u o r t o b e co n su m e d on o r re m o v e d fr o m p r e m i s e s . Fo r a

l i c e n c e p e r m i t t i n g t h e r e m o v a l o f l i q u o r fr o m l i c e n s e d p r e m i s e s o n l y , t h e f e e was 10 p e r

c e n t . A minimum p a y m e n t o f $ 20 0 was p a y a b l e f o r b o t h t y p e s o f l i c e n c e s . For a c l u b - t y p e

l i c e n c e , t h e r e was a t w o - p a r t l e v y c o n s i s t i n g o f a f l a t f e e o f $ 2 00 p l u s an a s s e s s a b l e

p o r t i o n w hi c h r o s e fr o m a minimum o f 2 p e r c e n t f o r v a l u e s b e t w e e n $20 001 an d $40 000 to

5 p e r c e n t a b o v e $60 0 0 0 . A r o a d s i d e i n n w h e re p r e m i s e s w e r e c o n n e c t e d t o g o v e r n m e n t

s e r v i c e s was c h a r g e d $2 0 0 o r 5 p e r c e n t , w h i c h e v e r was t h e g r e a t e r , o r i f n o t c o n n e c t e d

t o g o v e r n m e n t s e r v i c e s t h e f e e was $ 2 0 0 . The f i r s t - y e a r l i c e n c e f e e f o r a n y t y p e o f

l i c e n c e was $2 0 0 .

( j ) For h o t e l s , c l u b s a n d o f f - l i c e n c e s ( r e t a i l ) . For a l l o t h e r l i c e n c e s , i n s t a l m e n t s w e r e

d ue on 15 F e b r u a r y an d 15 J u n e .

( k ) A l i c e n s e e who e l e c t e d t o pa y f e e s b y i n s t a l m e n t was r e q u i r e d t o p a y a n i n t e r e s t c h a r g e

o f 5 p e r c e n t o f t h e o u t s t a n d i n g b a l a n c e , du e a t t h e t i m e o f p a y i n g t h e f i r s t i n s t a l m e n t .

( l ) Fe es i n r e s p e c t o f w h o l e s a l e s a l e s w e r e d u e i n t o t a l on 31 J u l y .

(m) P a y m e n ts c o u l d b e made a t s i x - m o n t h l y o r t h r e e - m o n t h l y i n t e r v a l s .

53

T a b l e F - 7 - R A C I N G T A X A T IO N AS AT 3 0 J U N E 1 9 8 5

New So u th W e s t e r n

W a l e s V i c t o r i a Q u e e n s l a n d A u s t r a l i a

B oo km ak ers o n - t h e - c o u r s e ( a ):

1. Stamp d u t y l i p a d d o c k l i g r a n d s t a n d H p a d d o c k 1 . 5 i g r a n d s t a n d

on b e t t i n g e n c l o s u r e m e t r o p o l l t a n e n c l o s u r e

t i c k e t s me t r o p o l i t a n

c o u r s e s

c o u r s e s and

I p s w i c h

S a t u r d a y

mee t i n g s

me t r o p o l i t a n

c o u r s e s

1i e l s e w h e r e 1i e l s e w h e r e H e l s e w h e r e 1 i e l s e w h e r e

2. Tax on Me t r o p o l i t a n Me t r o p o l i t a n Me t r o p o l i t a n 2% o f f i r s t

t u r n o v e r a r e a 1.25% a r e a 2.25%

C o u n t r y 1.75%

a r e a and

I p s w i c h Sa t u r d a y

m e e t i n g s 2.25%

C o u n t r y 2.0%

$100 000 and

2.5% o f e x c e s s

( A l l t a x to ( B e tw e e n 63.3% (5 1 . 9 % to ( 50% t o r e v e n u e

r e v e n u e ; some a n d 66.7% o f r e v e n u e , r e m a i n d e r to

c l u b s l e v i e d a m e t r o p o l i t a n r e m a i n d e r to c l u b s )

s e p a r a t e t a x a n d 58.6% c 1 ub s )

o p e r a t i n g f e e o f c o u n t r y t a x

on b o o k m a k e r s ' t o r e v e n u e ,

t u r n o v e r ) r e m a i n d e r t o

c l u b s )

Bookmakers o f f - t ' n e - c o u r se

( b ) :

1 . Stamp d u t y Z e ro Z e ro Z e ro Z e ro

on b e t t i n g

t i c k e t s

2. Tax on Z e ro Z e r o Z e r o Z e ro

t u r n o v e r

( a ) In a d d i t i o n t o t h e s e c h a r g e s , most S t a t e s and T e r r i t o r i e s l e v i e d l i c e n c e f e e s on

b o o k m a k e r s , t h e i r c l e r k s an d a g e n t s .

54

T a b l e F - 7 - R A C I N G T A XA TI O N AS AT 3 0 J U N E 1 9 8 5 - C o n t i n u e d

S o u t h N o r t h e r n A u s t r a l i a n

A u s t r a l i a T a s m a n i a T e r r i t o r y C a p i t a l T e r r i t o r y

Ze ro U U Zero

Bookmakers o n - t h e - c o u r s e ( a ):

1. Stamp d u ty

on b e t t i n g

t i c k e ts

M e t r o p o l i t a n a r e a 2.5% 1.55%

2.07% on r a c e s

w i t h i n th e S t a t e ;

2.67% on r a c e s

o u t s i d e t h e S t a t e

C o u n t r y a r e a s

1.87% on r a c e s

w i t h i n t h e S t a t e ;

2.47% on r a c e s

o u t s i d e th e S t a t e

P e r c e n t a g e l e v y

a t th e

d i s c r e t i o n o f

th e c l u b s

(100% o f b o o k - ( A ll l e v i e s were

m a k e r s ' fe e s and r e t a i n e d b y th e

t a x e s p a i d to c l u b s )

th e In d u s t r y

Ass i s t a n c e Fund)

S t a t e to r e v e n u e ,

b a l a n c e to c lu b s

For c o u n t r y a r e a s :

25.7% o f t a x on

r a c e s w i t h i n th e

S t a t e and 43.3%

o f t a x on r a c e s

o u t s i d e t h e

S t a t e to r e v e n u e ,

b a l a n c e to c l u b s )

( For m e t r o p o l i t a n

a r e a : 32.4% o f

t a x on r a c e s w i t h ­

i n th e S t a t e and

47.6% o f t a x on

r a c e s o u t s i d e th e

(32% to r e v e n u e , r e m a i n d e r to

t u r n o v e r

,

’.07% on r a c e s Zero Me t r o p o l i t a n Zero

w i t h in th e S t a t e ; a r e a 2%

2.67% on r a c e s C o u n try

o u t s i d e th e S t a t e

(100% o f t h i s

r e v e n u e w en t to

th e G o v e rn m e n t)

a r e a 1.55%

Bookmakers o f f - t h e - c o u r s e

(b ):

1. Stamp d u ty

on b e t t i n g

t i c k e ts

2. Tax on

t u r n o v e r

( b ) O f f - c o u r s e bo o k m ak ers w e re l i c e n s e d in So u th A u s t r a l i a and th e N o r th e r n T e r r i t o r y o n ly .

In South A u s t r a l i a , l i c e n s e d o f f - c o u r s e b o o k m a k e rs o p e r a t e d o n l y in P o r t P i r i e .

55

T a b l e F - 7 - R A C I N G T A XA TI O N AS AT 3 0 J U N E 1 9 8 5 - C o n t i n u e d

New So u th Wes t e r n

Wal es V i c t o r i a Q u e e n s l a n d Aus t r a l i a

T o t a l i s a t o r s

o n - t h e - c o u r s e :

1 . G ro s s d e d u c t i o n D o u b le s 16% Q u a d r e l l a 19% Doub l e s , t r i o , M e t r o p o l i t a n :

fr om t u r n o v e r M u l t i p l e D o u bl e s t h r o u g h t r i f e c t a , w i n , p l a c e 15%

s e l e c t i o n 17% TAB 17% t r e b l e 18% o t h e r b e t s 20%

A l l o t h e r b e t s D o u b le s n o t O t h e r b e t s 15% C o u n t r y :

14% t h r o u g h TAB 15% w i n , p l a c e 50%

T r i f e c t a 17%

W in , p l a c e 15%

o t h e r b e t s 20%

2. P e r c e n t a g e o f Me t r o p o l i t a n : Me t r o p o l i t a n : Whole S t a t e : M e t r o p o l i t a n : '

g r o s s d e d u c t i o n s d o u b l e s 59 .4 %; t r i f e c t a 4 5 . 6 % ; t r i f e c t a , w i n , p l a c e

p a i d t o r e v e n u e m u l t i p i e d o u b l e s n o t t r i o , t r e b l e 50%; o t h e r

( t h e r e s t , l e s s s e l e c t i o n 55 .9 % ; t h r o u g h TAB, 3 0 .6 % ; o t h e r b e t s 27.5%

c o n t r i b u t i o n s o t h e r b e t s 57.1% t r i o 45%; b e t s 16.7% E l s e w h e r e :

t o r a c e c o u r s e E l s e w h e r e : d o u b l e s t h r o u g h w i n , p l a c e 23.3%

d e v e l o p m e n t d o u b l e s 4 0 . 6 % ; TAB 42 .6% ; o t h e r b e t s 17.5%

fu n d s , was m u l t i p l e o t h e r 58.3%

r e t a i n e d by s e l e c t i o n E l s e w h e r e :

c l u b s ) ( d ) 38 .2% ; o t h e r w i n , p l a c e 25%;

b e t s 35.7% t r i f e c t a 3 3 .8 % ;

d o u b l e s n o t

t h r o u g h TAB, t r i o

3 1 .7 % ; d o u b l e s

t h r o u g h TAB 4 2 . 6 % ; q u a d r e l l a

48 .7 % ( e )

To t a l i s a t o r s

o f f - t h e - c o u r s e :

1. G ro s s d e d u c t i o n D o u b le s 16% T r i f e c t a , Doub l e s , Win, p l a c e 15%

fr om t u r n o v e r M u l t i p l e d o u b l e s 17% t r i f e c t a 18% O t h e r b e t s 20%

s e l e c t i o n 17% Q u a d r e l l a 19% T r e b l e s 20%

T a b e l l a 25% F o o t y b e t 20% O t h e r b e t s 15%

A l l o t h e r b e t s W i n , p l a c e 15%

14%

2. P e r c e n t a g e o f D o u bl e s 50% T r i f e c t a , D o u bl e s , Win, p l a c e 46.7%

g r o s s d e d u c t i o n s M u l t i p i e d o u b l e s t r i f e c t a O t h e r b e t s 35%

p a i d t o r e v e n u e s e l e c t i o n 47.1 % 3 9 . 7 % t i ) 31.3%

( t h e r e s t , l e s s F o o t y TAB (h ) Q u a d r e l l a 4 6 .1 %( i ) T r e b l e s

TAB e x p e n s e s a n d A l l o t h e r b e t s Foo tb a l 1 28.1%

c o n t r i b u t i o n s t o 46.4% t r i f e c t a 60% O t h e r b e t s

r a c e c o u r s e A l l o t h e r 3 4 . 2%

d e v e l o p m e n t fu n d s e t c . , w e n t

t o c l u b s ) ( d )

38.3%

( c ) A v e r a g e g r o s s d e d u c t i o n f o r 1 9 8 4 - 8 5 . The s t a t u t o r y d e d u c t i o n v a r i e d b e t w e e n z e r o and

2 6 . 4 p e r c e n t a s no c o m m i s s i o n was c h a r g e d on w i n n i n g b e t s up t o $1 .

( d ) Most S t a t e s a l s o p a i d t o r e v e n u e u n c l a i m e d d i v i d e n d s an d f r a c t i o n a l a m o u n ts r e s u l t i n g

fr om r o u n d i n g - o f f o f d i v i d e n d s .

( e ) No c o n t r i b u t i o n was p a y a b l e b y a c l u b c o n d u c t i n g a r a c e m e e t i n g o n a c o u n t r y r a c e c o u r s e

i f t o t a l i s a t o r i n v e s t m e n t s on t h a t m e e t i n g d i d n o t e x c e e d $10 0 0 0 . For i n v e s t m e n t s

b e t w e e n $10 001 a n d $10 500 a $420 r e b a t e a p p l i e d w h i c h r e d u c e d t o z e r o f o r t u r n o v e r s

o v e r $31 00 0 .

( f ) No c o m m i s s i o n was p a y a b l e t o r e v e n u e on win an d p l a c e t o t a l i s a t o r i n v e s t m e n t s i f t o t a l

t u r n o v e r a t a m e e t i n g was l e s s t h a n $10 0 0 0 ; th e c o m m i s s i o n was h a l v e d f o r t u r n o v e r s from

$10 000 t o $50 0 0 0 . The p e r c e n t a g e s do n o t i n c l u d e p a y m e n ts t o t h e R a c in g D i r e c t o r a t e .

56

T a b l e F - 7 - R A C IN G T A X A T IO N AS A T 3 0 JU N E 1 9 8 5 - C o n t i n u e d

S o u t h N o r t h e r n A u s t r a l i a n

A u s t r a l i a T a s m a n i a T e r r i t o r y C a p i t a l T e r r i t o r y

D o u b l e s 16.5% Win, p l a c e 15% 12.5%

O t h e r m u l t i p l e O t h e r b e t s 17%

b e t s 18%

S i n g l e b e t s

14.5%

To t a l i s a t o r s

o n - t h e - c o u r s e :

Win 16.3% ( c ) 1. G r o s s d e d u c t i o n

P l a c e 14.8% ( c ) f r o m t u r n o v e r

T r i f e c t a 17%

A l l o t h e r 15%

W ho le S t a t e -

a c c o r d i n g t o

t u r n o v e r :

d o u b l e s 6.1% t o

3 1 . 8 % ; o t h e r

m u l t i p l e b e t s

5.6% t o 29.2% ;

s i n g l e b e t s

6.9% t o 36.2%

W hol e S t a t e :

w i n , p l a c e

30%; o t h e r

b e t s 26.5%

( f )

Ze ro 2% o f t u r n o v e r

was p a i d t o

p r e s c r i b e d r a c e

c l u b s ; 1% and a

p r e s c r i b e d sum

was p a i d to t h e

Coramunity D e v e lo p m e n t Fund ( g )

2. P e r c e n t a g e o f

g r o s s d e d u c t i o n s

p a i d to r e v e n u e

( t h e r e s t , l e s s

c o n t r i b u t i o n s

t o r a c e c o u r s e

d e v e l o p m e n t f u n d s , was

r e t a i n e d by

c l u b s ) ( d )

D o u b le s 16.5% Win, p l a c e 15% Zero

O t h e r m u l t i p l e O t h e r b e t s 17%

b e t s 18%

S i n g l e b e t s

14.5%

T o t a l i s a t o r s

o f f - t h e - c o u r s e :

Win 16.3% ( c ) 1. G r o s s d e d u c t i o n

P l a c e 14.8% ( c ) f r o m t u r n o v e r

T r i f e c t a 17%

A l l o t h e r 15%

( h ) W in, p l a c e 30% Zero

O t h e r b e t s

26.5% ( f )

2% o f t u r n o v e r

was p a i d to

p r e s c r i b e d r a c e

c l u b s ; 1% a n d a

p r e s c r i b e d sum

was p a i d t o t h e

Community D e v el o p m en t Fund ( g )

2. P e r c e n t a g e o f

g r o s s d e d u c t i o n s

p a i d to r e v e n u e

( t h e r e s t , l e s s

TAB e x p e n s e s and

c o n t r i b u t i o n s to

r a c e c o u r s e

d e v e l o p m e n t funds , e t c . , w e n t

t o c l u b s ) (d )

( g ) T h e r e was no R a c e c o u r s e D e v e lo p m e n t Fund in t h e A u s t r a l i a n C a p i t a l T e r r i t o r y . No

d i r e c t i o n h a d b e e n r e c e i v e d b y 30 J u n e 1985 as to t h e d i s t r i b u t i o n o f b a l a n c e s h e l d by

t h e TAB f o r t h e y e a r s 1 9 8 0 - 8 1 , 1 9 8 1 - 8 2 , 1 9 8 2 - 8 3 , 1 9 8 3 -8 4 an d 1 9 8 4 - 8 5 .

( h ) I n New S ou th W a l e s , 10 p e r c e n t o f F o o t y TAB t u r n o v e r was p a i d t o t h e L e i s u r e , S p o r t a n d

T o u r i s m Fund a n d 15 p e r c e n t wa s r e t a i n e d b y t h e TAB. In S o u t h A u s t r a l i a , th e TAB

r e t a i n e d a l l c o m m i s s i o n on t u r n o v e r , a p a r t from 1 p e r c e n t o f m u l t i p l e b e t t i n g t u r n o v e r

w h ic h was p a i d t o t h e R a c e c o u r s e s D e v e lo p m e n t B o a r d . A f t e r d e d u c t i n g a l l o p e r a t i n g

e x p e n s e s a n d 1 p e r c e n t o f t u r n o v e r f o r c a p i t a l e x p e n d i t u r e , t h e TAB d i s t r i b u t e d t h e

r e s u l t a n t p r o f i t e v e n l y b e t w e e n t h e H o s p i t a l s Fund and t h e r a c i n g c o d e s .

( i ) I n c l u d e d a m o u n ts e q u i v a l e n t t o 0 . 2 5 p e r c e n t o f t h e s t a t u t o r y c o m m i s s i o n on t u r n o v e r p a i d

t o r a c e c o u r s e d e v e l o p m e n t fu n d s from t h e C o n s o l i d a t e d F u n d .

57

T a b l e F - 8 - P O K ER M A C H IN E L IC E N C E T A X A T IO N AS AT 3 0 J U N E 1 9 8 5 ( a )

New S o u t h Wal es

Aus t r a l i a n

C ap i t a l

T e r r i t o r y

L i c e n c e t a x ( b )

C l a s s o f m a c h i n e :

1 c e n t $20 p e r m a c h in e $ 2 0 p e r m a c h i n e

2 c e n t s 34 0 p e r m a c h in e $ 4 0 p e r m a c h i n e

5 c e n t s $100 p e r m a c h i n e $ 100 p e r m a c h in e

10 c e n t s 32 0 0 p e r m a c h in e f o r t h e $100 p e r m a c h in e f o r t h e

f i r s t 20 m a c h i n e s ; t h e n f i r s t 10 m a c h i n e s ; t h e n

3300 f o r e a c h m a c h in e i n $ 2 0 0 f o r t h e n e x t 10 m a c h i n e s

e x c e s s o f 20 a n d $300 f o r e a c h m a c h in e

i n e x c e s s o f 20

20 c e n t s $1000 f o r e a c h o f t h e $40 0 f o r e a c h o f t h e

f i r s t two m a c h i n e s ; f i r s t two m a c h i n e s ;

r i s i n g t o 325 00 f o r e a c h r i s i n g t o $2 5 0 0 f o r e a c h

m a c h i n e i n e x c e s s o f 20 ( c ) m a c h i n e i n e x c e s s o f 2 0 ( d )

S u p p l e m e n t a r y L i c e n c e Tax On am o u n t o f a n n u a l n e t

r e v e n u e ( e ) :

Up t o 350 000 - z e r o

350 001 t o $65 000 - 65%

o f e x c e s s o v e r 350 000

$65 001 a nd o v e r - 15% o f

t o t a l a n n u a l n e t r e v e n u e

10% o f g r o s s r e v e n u e ( f )

A d d i t i o n a l S u p p l e m e n t a r y On am o u n t o f a n n u a l n e t

L i c e n c e Tax r e v e n u e ( e ) :

Up t o $10 0 00 0 - z e r o

31 0 0 001 t o $200 000 - 1.5%

o f e x c e s s o v e r $100 000

$200 001 t o $500 000 - 31 5 00

p l u s 3% o f e x c e s s o v e r

$200 000 3500 001 t o $750 000 -

$10 500 p l u s 6% o f e x c e s s

o v e r $500 000

3 750 001 a n d o v e r - 3 25 500

p l u s 7% o f e x c e s s o v e r

$750 000

( a ) T h e s e t a x e s w e r e l e v i e d o n l y i n New S o u t h Wales and t h e A u s t r a l i a n C a p i t a l T e r r i t o r y .

Po k e r m a c h i n e s w e r e a l l o w e d i n N o r t h e r n T e r r i t o r y c a s i n o s b u t s p e c i f i c l i c e n c e f e e s we re

n o t p a i d ; p o k e r m a c h in e t r a n s a c t i o n s w e r e r e f l e c t e d in t h e c a s i n o t a x .

( b ) T h e s e t a x e s w e r e p a y a b l e a n n u a l l y .

( c ) In New S o u th W a l e s , h a l f r a t e s a p p l i e d t o m a c h i n e s l i c e n s e d a f t e r 1 J a n u a r y . Sm a ll c l u b s

c o u l d b e e l i g i b l e f o r l i c e n c e t a x c o n c e s s i o n s , r a n g i n g fr o m 95 p e r c e n t o f t h e l i c e n c e

t a x p a y a b l e when a g g r e g a t e n e t t a k i n g s fr o m a l l m a c h i n e s d i d n o t e x c e e d $ 30 000 p e r annum

t o z e r o when a g g r e g a t e n e t t a k i n g s e x c e e d e d 3300 0 0 0 . An a d d i t i o n a l c o n c e s s i o n o f 50 p e r

c e n t a p p l i e d t o new c l u b s f o r a p e r i o d u p t o t h e f i r s t t h r e e y e a r s o f o p e r a t i o n s w h e re

m e m b e rs h ip d i d n o t e x c e e d 2 50.

( d ) In t h e A u s t r a l i a n C a p i t a l T e r r i t o r y , p r o - r a t a p a y m e n ts a p p l i e d w h e r e m a c h i n e s w ere

p u r c h a s e d a f t e r t h e d a t e o f i s s u e o r r e n e w a l o f a p o k e r m a c h i n e l i c e n c e .

( e ) Annual n e t r e v e n u e was d e f i n e d a s g r o s s t a k i n g s fro m m a c h i n e s l e s s l i c e n c e t a x , p r i z e s

and a m a i n t e n a n c e an d d e p r e c i a t i o n a l l o w a n c e o f 3200 p e r m a c h i n e . Th e se t a x e s w e re

p a y a b l e i n s i x - m o n t h l y i n s t a l m e n t s .

( f ) G ros s r e v e n u e was d e f i n e d a s a l l r e v e n u e d e r i v e d by a c l u b fr o m moneys i n s e r t e d i n t o

p o k e r m a c h i n e s a f t e r d e d u c t i n g t h e am o u n t o f money t a k e n from t h e m a c h i n e s o r p a i d as

p r i z e s in c o n n e c t i o n w i t h t h e u s e o f t h e m a c h i n e s . The t e r m ' l e v y ' was u s e d i n t h e

A u s t r a l i a n C a p i t a l T e r r i t o r y to d e s c r i b e t h i s co m p o n e n t o f t h e t a x .

58

T a b l e F - 9 - R E V EN U E FROM L O T T E R IE S AND S O C C E R F O O T B A L L PO O LS AS AT 3 0 J U N E 1 9 8 5

New A u s t r a l i a n

Sou th Wes t e r n Sou th N o r t h e r n C a p i t a l

Wal es V i c t o r i a Q u e en s l a n d A u s t r a l i a A u s t r a l i a T a s m a n ia T e r r i t o r y T e r r i t o r y

L o t t e r i e s : ( a )

t u r n o v e r ( b ) 29.4% 3 5% 26.3% 28.8% 32.2% 3 5% 29.9% (g )

( c ) (d ) Ce) ( £ )

S o c c e r f o o t b a l l

t u r n o v e r 32.5% 3 2 .5% 32.5% ( i ) 32.5% 32.5% 32.5% 32.5%

(h) (h> (h ) (h> ( h )

( a ) I n c l u d e d games o f l o t t o a n d i n s t a n t l o t t e r i e s .

( b ) N e t p r o c e e d s t o t h e g o v e r n m e n t ( e x c l u d i n g a ny s t a m p d u t y a n d a f t e r t h e p a y m e n t o f p r i z e s

an d a d m i n i s t r a t i v e c o s t s ) i n 1 9 8 4 - 8 5 as a p e r c e n t a g e o f t h e f a c e v a l u e o f t i c k e t s a l e s

( e x c l u d i n g c o m m i s s i o n on s a l e s ) .

( c ) The minimum p r e s c r i b e d r a t e p a y a b l e u n d e r t h e T a t t e r s a l l C o n s u l t a t i o n s Act 1 9 8 3 . From

1 J a n u a r y 19 8 4 , t h e p r e s c r i b e d r a t e s p a y a b l e u n d e r t h a t Ac t w e r e : 35 p e r c e n t on t h e

f i r s t $200 m i l l i o n o f a n n u a l s u b s c r i p t i o n s , 3 5 . 5 p e r c e n t on s u b s c r i p t i o n s b e t w e e n $200

m i l l i o n an d $6 00 m i l l i o n a n d 36 p e r c e n t on s u b s c r i p t i o n s a b o v e $ 600 m i l l i o n . I n

a d d i t i o n , t h e p r o m o t e r was r e q u i r e d t o pa y 25 p e r c e n t o f n e t p r o f i t i n t o t h e

C o n s o l i d a t e d Fund an d 10 p e r c e n t o f n e t p r o f i t i n t o t h e L o t t e r i e s D e v e lo p m e n t F u n d ;

l a r g e r p a y m e n ts w e r e r e q u i r e d i f t h e p r o m o t e r ' s n e t p r o f i t e x c e e d e d 2 . 3 p e r c e n t o f

s u b s c r i p t i o n s .

( d ) I n Q u e e n s l a n d , a s t a m p d u t y o f 5 p e r c e n t was i m p os e d o n t h e f a c e v a l u e o f t i c k e t s a l e s .

( e ) By a g r e e m e n t w i t h V i c t o r i a , a s fr o m 1 J a n u a r y 19 84 , T a s m a n i a r e c e i v e d d u t y on

s u b s c r i p t i o n s i n T a s m a n i a t o l o t t e r i e s c o n d u c t e d b y T a t t e r s a i l s a s f o l l o w s : T a t t s l o t t o ,

35 p e r c e n t ; a l l o t h e r l o t t e r i e s , 2 6 . 2 5 p e r c e n t . P r o v i s i o n e x i s t e d f o r t h o s e

p e r c e n t a g e s t o v a r y i f T a t t e r s a l I s 1 t o t a l t u r n o v e r e x c e e d e d $200 m i l l i o n . (S ee f o o t n o t e

(c ) a b o v e . )

( f ) Und er an a g r e e m e n t w i t h V i c t o r i a , t h e N o r t h e r n T e r r i t o r y r e c e i v e d c o m m i s s i o n o f 3 2 . 5 p e r

c e n t on S p o r t s l o t t o s a l e s a nd 2 4 . 3 7 5 p e r c e n t on S u p e r 66, I n s t a n t S p o r t s L o t t e r y and

G e n e r a l C o n s u l t a t i o n s a l e s fr om t h e en d o f F e b r u a r y 1 9 8 5 . From 21 F e b r u a r y 1 9 8 5 , t h e

N o r t h e r n T e r r i t o r y R a c i n g and Gaming C o m m is si o n o p e r a t e d i t s own i n s t a n t l o t t e r y : 21 p e r

c e n t o f t u r n o v e r was p a y a b l e t o T e r r i t o r y r e v e n u e .

( g ) By a g r e e m e n t , t h e A u s t r a l i a n C a p i t a l T e r r i t o r y r e c e i v e d d u t y on s u b s c r i p t i o n s t o New

S o u t h Wales a n d V i c t o r i a n l o t t e r i e s a t t h e r a t e s o f 2 4 . 3 7 5 p e r c e n t fr o m a l l l o t t e r i e s

e x c e p t L o t t o and T a t t s l o t t o , w h i c h w e r e 3 2 . 5 p e r c e n t .

( h ) Fo r a l l S t a t e s p a r t i c i p a t i n g i n t h e S o c c e r f o o t b a l l p o o l s , w i t h t h e e x c e p t i o n o f

Q u e e n s l a n d , t h e r a t e o f 3 2 . 5 p e r c e n t a p p l i e d to t h e f i r s t $100 m i l l i o n o f a n n u a l

s u b s c r i p t i o n s a n d 35 p e r c e n t a p p l i e d t o s u b s c r i p t i o n s a b o v e t h a t a m o u n t . For

Q u e e n s l a n d , t h e r a t e o f 3 2 . 5 p e r c e n t a p p l i e d t o Q u e e n s l a n d ' s s h a r e o f t h e p o o l when

w e e k l y n a t i o n a l s u b s c r i p t i o n s d i d n o t e x c e e d $1 m i l l i o n and 35 p e r c e n t to h i g h e r sums .

( i ) S o c c e r f o o t b a l l p o o l s w e r e n o t l i c e n s e d i n W e s t e r n A u s t r a l i a .

59

T a b l e F - 1 0 - B IN G O F E E S AND CHARGES AS A T 3 0 J U N E 1 9 8 5 ( a )

V i c t o r i a Q u e e n s l a n d

Sou t h Aus t r a l i a T a s m a n ia

A u s t r a l i a n

C a p i t a l

T e r r i t o r y

A p p l i c a t i o n fe e $1 p e r s e s s i o n

(b )

$ 20 p e r s e s s i o n

( c )

$10 ( d ) $2 p e r s e s s i o n ( e )

A s s e s s a b l e f e e 3% o f g r o s s

r e c e i p t s ( b )

4% o f g r o s s

r e c e i p t s o v e r

$20 0 p e r

s e s s i o n

Up t o 2000

c a r d s - 10<^ p e r

100 s o l d ;

r i s i n g t o 2CV

p e r 100 f o r

o v e r 5000 c a r d s

( a ) P e r m i t s w e r e i s s u e d f r e e o f c h a r g e i n New S o u t h W al es and W e s t e r n A u s t r a l i a f o r

c h a r i t a b l e , s e r v i c e o r o t h e r a m a t e u r p u r p o s e s . P e r m i t s w e r e i s s u e d f r e e o f c h a r g e i n t h e

N o r t h e r n T e r r i t o r y t o a l l o r g a n i s a t i o n s whose a p p l i c a t i o n s t o c o n d u c t b i n g o games w e r e

a p p r o v e d . ( b ) I f t h e p r o c e e d s w e r e t o b e u s e d f o r p h i l a n t h r o p i c o r b e n e v o l e n t p u r p o s e s , a maximum

a p p l i c a t i o n f e e o f $10 was p a y a b l e and t h e a s s e s s a b l e f e e wa s 2 p e r c e n t o f g r o s s

r e c e i p t s .

( c ) A f e e o f $2 0 p e r s e s s i o n a p p l i e d i n r e s p e c t o f m a j o r b i n g o s e s s i o n s w h e r e i t was

e s t i m a t e d t h a t g r o s s p r o c e e d s w o u l d e x c e e d $ 5 0 0 p e r s e s s i o n . A o n c e - o n l y p a y m e nt o f $5

was r e q u i r e d f o r r e g i s t r a t i o n as an a p p r o v e d o r g a n i s a t i o n t o c o n d u c t m i n o r b i n g o

s e s s i o n s ; w h e re t h e g r o s s p r o c e e d s o f t h o s e m i n o r b i n g o s e s s i o n s t o t a l l e d o v e r $10 00 in

t w e l v e m o n t h s , a n a d d i t i o n a l p a ym en t was r e q u i r e d a s f o l l o w s : c h a r i t a b l e , e d u c a t i o n a l ,

p a t r i o t i c o r r e l i g i o u s o r g a n i s a t i o n s $ 5 ; s p o r t i n g b o d i e s 5 p e r c e n t o f n e t p r o c e e d s

( i n c l u d i n g r a f f l e s a nd l u c k y e n v e l o p e s ) .

( d ) A p p l i e d f o r mo re t h a n 5 an d u p t o 10 s e s s i o n s . A f e e o f $5 a p p l i e d f o r up t o 5 s e s s i o n s .

( e ) The f e e p a y a b l e p e r s e s s i o n v a r i e d w i t h t h e p r i z e mone y a s f o l l o w s :

P r i z e Money Fee

$ $

0 - 200 n i l

201 - 500 5

501 - 1000 10

1001 - 2000 20

Over 2000 40

A $40 f e e was p a y a b l e f o r a p e r m i t to c o n d u c t one b i n g o s e s s i o n a week f o r 13 w e e k s .

T a b l e F - l l - CASINO TAXATION AS AT 30 JUNE 1985 ( a )

T asm ania N o r t h e r n T e r r i t o r y

C a s i n o Tax 15% o f g r o s s p r o f i t f o r t h e

f i n a n c i a l y e a r o r $2 900 000,

w h i c h e v e r was t h e g r e a t e r ( b ) ( c )

20% a nd 15% o f t h e g r o s s p r o f i t

f o r e a c h c a l e n d a r month f o r Darwin

a n d A l i c e S p r i n g s r e s p e c t i v e l y ( c )

L i c e n c e Tax $ 5000 p e r month p e r c a s i n o $2500 p e r month f o r D a r w in ,

n i l f o r A l i c e S p r i n g s

( a ) T h e s e t a x e s w e re l e v i e d o n l y i n T a s m a n ia a nd t h e N o r t h e r n T e r r i t o r y .

(b ) For t h e s e p u r p o s e s , th e W re st P o i n t c a s i n o and t h e L a u n c e s t o n c a s i n o w e re t r e a t e d as a

s i n g l e e n t i t y .

( c ) Gross p r o f i t was d e f i n e d a s t h e t o t a l amount w a g e r e d l e s s t h e am ount p a i d o u t i n w i n n i n g s .

60

T a b l e F - 1 2 - S T A T U T O R Y C O R P O R A T IO N PAYM ENTS AS AT 3 0 J U N E 1 9 8 5 ( a )

New S o u t h Wal es V i c t o r i a

Wes t e r n Aus t r a l i a

Sou th A u s t r a l i a ( b ) T a s m a n ia

6% on t h e r e v e n u e 33% on t h e g r o s s 3% on g r o s s 5% on t h e r e v e n u e 5% on t h e r e v e n u e

o f t h e M a r i t i m e r e v e n u e o f t h e r e v e n u e from fr o m s a l e s o f fr o m r e t a i l

S e r v i c e s B oard Gas a n d F u e l s a l e s a nd c h a r g e s e l e c t r i c i t y by s a l e s o f

d u r i n g t h e C o r p o r a t i o n d u r i n g t h e t h e E l e c t r i c i t y e l e c t r i c i t y by

p r e v i o u s d u r i n g t h e p r e v i o u s T r u s t d u r i n g t h e H y d r o -

f i n a n c i a l y e a r p r e v i o u s f i n a n c i a l e a c h p r e v i o u s E l e c t r i e

f i n a n c i a l y e a r y e a r by t h e q u a r t e r Co mmis sion

S t a t e E n e r g y d u r i n g t h e

C o m m i s s i o n , t h e c u r r e n t

Me t r o p o l i t a n f i n a n c i a l y e a r .

W a t e r A u t h o r i t y S a l e s to

and t h e c e r t a i n b u l k

F r e m a n t l e P o r t p u r c h a s e r s and

A u t h o r i t y p e n s i o n e r s w e r e

e x em p t

( a ) T h e s e t a x e s w e r e l e v i e d o n l y i n New S o u t h W a l e s , V i c t o r i a , W e s t e r n A u s t r a l i a , So u th

A u s t r a l i a a n d T a s m a n i a .

( b ) The l e v y on g r o s s r e t a i l s a l e s b y g a s s u p p l i e r s i n S o u t h A u s t r a l i a i s shown b e l o w u n d e r

B u s i n e s s F r a n c h i s e L i c e n c e F e e s - Gas i n T a b l e F - 1 4 .

T a b l e F - 1 3 - PUBLIC AUTHORITY DIVIDENDS AS AT 30 JUNE 1985 ( a )

V i c t o r i a

D i v i d e n d r a t e Up t o 5% p . a . o f t h e p u b l i c e q u i t y i n t h e S t a t e

E l e c t r i c i t y C o m m is si o n ; Gas a n d F u e l C o r p o r a t i o n ;

M e lb o u r n e and M e t r o p o l i t a n B o ar d o f W o r k s ; P o r t o f

M e l b o u r n e A u t h o r i t y ; an d G r a i n E l e v a t o r s B o a r d ( b ) ( c )

( a ) P a y m e n ts d e t e r m i n e d i n t h i s m a n n e r w e r e r e q u i r e d o n l y i n V i c t o r i a .

( b ) P u b l i c e q u i t y was d e f i n e d a s t h e c u r r e n t v a l u e o f t h e a s s e t s l e s s t h e l i a b i l i t i e s o f t h e

a u t h o r i t y a t 30 J u n e 1 9 8 4 , e x c l u d i n g t h e n e t v a l u e o f c a p i t a l w o r k i n p r o g r e s s a n d , i n

t h e c a s e o f t h e Gas and F u e l C o r p o r a t i o n , e x c l u d i n g t h e v a l u e o f s h a r e s i n t h e

c o r p o r a t i o n h e l d b y p e r s o n s o t h e r t h a n t h e S t a t e o f V i c t o r i a .

( c ) The d i v i d e n d s f o r 1 9 8 4 - 8 5 w e r e s e t b y t h e T r e a s u r e r , a f t e r c o n s u l t a t i o n w i t h t h e

M i n i s t e r r e s p o n s i b l e f o r e a c h p u b l i c a u t h o r i t y , a s f o l l o w s : S t a t e E l e c t r i c i t y

C o m m is s io n , 3 70 m i l l i o n ; Gas a nd F u e l C o r p o r a t i o n , 5 2 7 . 6 m i l l i o n ; M e l b o u r n e and

M e t r o p o l i t a n B o a r d o f W o r k s , 5 5 6 . 8 m i l l i o n ; P o r t o f M e lb o u r n e A u t h o r i t y , $6 m i l l i o n ; and

t h e G r a i n E l e v a t o r s B o a r d , 55 m i l l i o n .

T a b l e F - 1 4 - BUSINESS FRANCHISE LICENCE FEES - GAS AS AT 30 JUNE 1985 ( a )

S o u t h A u s t r a l i a

S u p p l i e r s o f g a s b y p i p e l i n e t o c o n s u m e r s ' p r e m i s e s h a d to b e l i c e n s e d . Fe es w e r e a s s e s s e d a t

5 p e r c e n t o f t h e g r o s s v a l u e o f r e t i c u l a t e d g a s s a l e s d u r i n g th e p r e c e d i n g f i n a n c i a l y e a r

( a ) T h i s t a x was l e v i e d o n l y i n S o u t h A u s t r a l i a .

61

T a b l e F - 1 5 - B U S I N E S S F R A N C H IS E L I C E N C E F E E S - TO B A C C O AS A T 3 0 J U N E 1 9 8 5 ( a )

L i c e n s i n g s c h e m e s r e q u i r e d w h o l e s a l e t o b a c c o m e r c h a n t s , g r o u p w h o l e s a l e t o b a c c o m e r c h a n t s and

r e t a i l t o b a c c o n i s t s to b e l i c e n s e d . A l i c e n s e e c o u l d c o n d u c t b u s i n e s s o n l y a t t h e p r e m i s e s

s p e c i f i e d i n t h e l i c e n c e . F e e s f o r a w h o l e s a l e t o b a c c o m e r c h a n t ' s l i c e n c e o r a g r o u p

w h o l e s a l e t o b a c c o m e r c h a n t ' s l i c e n c e w e r e g e n e r a l l y t w o - p a r t l e v i e s : a f l a t - r a t e a m o u n t p l u s

an a s s e s s e d p o r t i o n b a s e d on a p e r c e n t a g e o f t h e v a l u e o f t o b a c c o s a l e s ( i n c l u d i n g a l l d u t i e s

p a y a b l e ) i n t h e c o u r s e o f i n t r a s t a t e t r a d e i n a s p e c i f i e d p r e v i o u s p e r i o d ( o t h e r t h a n t o b a c c o

s o l d t o a n o t h e r t o b a c c o w h o l e s a l e r o r g r o u p w h o l e s a l e r ) . The N o r t h e r n T e r r i t o r y d i d n o t

i m p o s e a f l a t - r a t e c h a r g e . The f e e f o r a r e t a i l t o b a c c o n i s t ' s l i c e n c e was g e n e r a l l y a

f l a t - r a t e f e e p l u s a p e r c e n t a g e o f t h e v a l u e o f t o b a c c o s o l d i n t h e c o u r s e o f i n t r a s t a t e

t r a d e i n a p r e v i o u s s p e c i f i e d p e r i o d w h i c h was p u r c h a s e d fr o m a p e r s o n o t h e r t h a n t h e h o l d e r

o f a w h o l e s a l e t o b a c c o m e r c h a n t ' s l i c e n c e o r a g r o u p w h o l e s a l e t o b a c c o m e r c h a n t ' s l i c e n c e .

New Sou th Wes t e r n Sou t h Nor t h e m

Wal es V i c t o r i a A u s t r a l i a A u s t r a l i a T a s m a n ia T e r r i t o r y

W h o l e s a l e t o b a c c o m e r c h a n t s a n d g r o u p w h o l e s a l e t o b a c c om e r c h a n t s

Maximum l i c e n s i n g 1 raon th 1 m o n th 2 m o n th s 1 month 1 raon th 1 mon t h

p e r i o d

L i c e n s i n g p e r i o d 2 8 t h d a y F i r s t d a y F i r s t d a y F i r s t d a y F i r s t d a y F i r s t d a y

commenced o f e a c h o f e a c h o f J a n u a r y , o f e a c h o f e a c h o f e a c h

month

May, J u l y ,

S e p t e m b e r

November

month mon th

S p e c i f i e d One month One m o n t h IWo m o n th s One month One month One m o n th

p r e v i o u s p e r i o d e n d e d a e n d e d a e n d e d two e n d e d a e n d e d a e n d e d a

month raon th m on ths m ont h mon t h mon th

b e f o r e b e f o r e b e f o r e b e f o r e b e f o r e b e f o r e

l i c e n s i n g l i c e n s i n g l i c e n s i n g l i c e n s i n g l i c e n s i n g l i c e n s i n g

p e r i o d p e r i o d p e r i o d p e r i o d p e r i o d p e r i o d

commenced commenced commenced commenced commenced c ommenced

Fee p a y a b l e

5 $50 + 25% $20 + 35% $10 + 25% $12 + 35% 35%

R e t a i l t o b a c c o n i s t

Maximum l i c e n s i n g 1 y e ar 1 y e a r 2 months 1 y e ar 1 year 1 month

per iod

L ic e n s in g p e rio d commenced 2 8 Augus t 1 J a n u a r y

wholes a l e m e rch an ts

1 O ctober 1 F eb ru ary

w h o le s a le m erchants

Speci f ie d P r ev io u s 12 months As fo r P r e v io u s 12 months As fo r

p r e v io u s p e r io d f i n a n c i a l ended w h o le s a le f i n a n c i a l ended wholes a l e

(b) year p re v io u s

30 Septem ber

m erchants year p re v io u s

30 November

m erchants

Fee p a y ab le ( b ) $ 1 0 ( +15%) $ 5 0 ( +25%) (35%) $ 1 0 ( +25%) $ 1 2 (+35%) (35%)

(a ) These l i c e n c e fees were l e v i e d i n a l l S t a t e s and T e r r i t o r i e s ex ce p t Q ueensland and th e

A u s t r a l i a n C a p i t a l T e r r i t o r y .

( b ) The s p e c i f i e d p re v io u s p e r io d and th e p e r c e n t a g e fee shown in p a r e n th e s e s r e l a t e d o n ly

to th e a s s e ss m e n t o f a p e r c e n t a g e fee i n r e s p e c t o f s a l e s o f tobacco p ro d u c ts p u rch ased

from o t h e r th a n l i c e n s e d w h o l e s a l e to b a c c o m erchants or l i c e n s e d group w h o le s a le tobacco

m erch an ts in the c o u rs e o f i n t r a s t a t e t r a d e .

62

T a b l e F - 1 6 - B U S I N E S S F R A N C H IS E L IC E N C E F E E S - PETRO LEU M AS AT 3 0 J U N E 1 9 8 5 ( a )

L i c e n s i n g s c h e m e s r e q u i r e d w h o l e s a l e p e t r o l e u m m e r c h a n t s , g r o u p w h o l e s a l e p e t r o l e u m m e r c h a n t s

a n d r e t a i l p e t r o l e u m m e r c h a n t s t o b e l i c e n s e d . A l i c e n s e e c o u l d c a r r y on b u s i n e s s o n l y a t

t h e p r e m i s e s s p e c i f i e d i n t h e l i c e n c e . Fe es f o r a w h o l e s a l e p e t r o l e u m m e r c h a n t ' s l i c e n c e an d

a g r o u p w h o l e s a l e p e t r o l e u m m e r c h a n t ' s l i c e n c e w e r e t w o - p a r t l e v i e s : a f l a t - r a t e am o u n t p l u s

an a s s e s s e d p o r t i o n . In New S o u t h W a l e s , V i c t o r i a , S o u t h A u s t r a l i a and T a s m a n i a , t h e

a s s e s s e d p o r t i o n was b a s e d on a p e r c e n t a g e o f t h e v a l u e o f m o t o r s p i r i t a n d d i e s e l s o l d

( i n c l u d i n g a l l d u t i e s p a y a b l e ) i n t h e c o u r s e o f i n t r a s t a t e t r a d e i n a s p e c i f i e d p r e v i o u s

p e r i o d . I n W e s t e r n A u s t r a l i a t h e a s s e s s e d p o r t i o n was b a s e d on t h e v o lu m e o f m o t o r s p i r i t

and d i e s e l f u e l s o l d i n a s p e c i f i e d p r e v i o u s p e r i o d . R e t a i l p e t r o l e u m m e r c h a n t s ' l i c e n c e

f e e s w e r e g e n e r a l l y f l a t - r a t e c h a r g e s .

New S o u th Wes t e r n Sou t h

Wal es V i c t o r i a Aus t r a l i a Aus t r a l i a T a s m a n ia

W h o l e s a l e p e t r o l e u m m e r c h a n t s a n d g r o u p w h o l e s a l e p e t r o l e u m m e r c h a n t s

Maximum 1 month 1 mon t h 1 y e a r 1 month 1 mon t h

1 i c e n s i n g

p e r i o d

L i c e n s i n g F i r s t d a y o f F i r s t d a y o f 1 J u l y F i r s t d a y o f F i r s t d a y o f

p e r i o d

commenced ea ch mon th e a ch mon th e a c h month e a c h month

S p e c i f i e d One m on th e n d e d One month e n d e d 12 m o nt hs One month e n d e d One month e n d e d

p r e v i o u s a month b e f o r e a mo nth b e f o r e e n de d a month b e f o r e a month b e f o r e

p e r i o d 1 i c e n s i n g 1 i c e n s i n g p r e v i o u s l i c e n s i n g 1 i c e n s i n g

p e r i o d p e r i o d 31 March p e r io d p e r i o d

commenced commenced commenced commenced

Fee 3 5 0 + 8.4% o f 3 5 0 + 7.8% o f 3 5 0 0 + 2 . 1 7 i 3 50 + 7.5% o f 3 50 + 6.5% o f

p a y a b l e t h e v a l u e o f t h e v a l u e o f p e r l i t r e o f t h e v a l u e o f t h e v a l u e o f

m o to r s p i r i t m o to r s p i r i t m oto r s p i r i t m o to r s p i r i t m o t o r s p i r i t

a n d 14% o f a n d 11% o f a nd 3 . 9 5 ^ a n d 9.8% o f and d i e s e l

t h e v a l u e o f t h e v a l u e o f p e r l i t r e o f t h e v a l u e o f f u e l s o l d

d i e s e l f u e l d i e s e l f u e l d i e s e l f u e l d i e s e l f u e l

s o l d s o l d w h o l e s a l e d s o l d

R e t a i l p e t r o l e u m m e r c h a n t s

Maximum C o n t i n u o u s 1 y e a r 1 y e a r 1 y e a r

l i c e n s i n g

p e r i o d

L i c e n s in g F i r s t d a y o f 1 J u l y Day t h e 1 J an ua r y

p e r iod e ac h month l i c e n c e came

commenced i n t o f o r c e

S p e c i f i e d One month e n d e d

p r e v io u s a month b e f o r e

p e r i o d l i c e n s i n g

p e r i o d

commenced

Fee $5 p e r month 350 ( o r 315 350 350

p a y a b l e (+8.4% o f p e r month p l u s

t h e v a l u e o f 7.8% o f t h e

m oto r s p i r i t v a l u e o f motor

a nd 14% o f t h e s p i r i t and 11%

v a l u e o f d i e s e l o f t h e v a l u e

f u e l s o l d ) ( b ) o f d i e s e l f u e l

s o l d ) ( b )

(a) These fees were not levied in Queensland, the Northern Territory or the Australian Capital Territory. There was no group wholesale or retail petroleum merchant's licence in Western Australia. (b) The amounts in parentheses applied only to those petroleum products purchased from

sources other than a licensed wholesaler or group wholesaler.

63

T a b l e F - 1 7 - P A Y -R O L L T A X A T IO N AS A T 3 0 J U N E 1 9 8 5

A u s t r a l i a n

New S o u th W e s t e r n S o u t h N o r t h e r n C a p i t a l

W a l e s V i c t o r i a Q u e e n s l a n d A u s t r a l i a A u s t r a l i a T a s m a n ia T e r r i t o r y T e r r i t o r y

R a t e o f t a x 5% ( b ) 5% ( b ) 5% 4.75% 5% 5% ( b ) ( c ) 4.5% 5%

( a )

Annual $150 000 $207 500 $261 0 00 $180 000 $ 2 0 0 000 $2 5 0 000 $150 000 $150 000

e x e m p t i o n ( d )

r e d u c i n g , when wages e x c e e d e d t h e l e v e l s shown a b o v e , a s f o l l o w s :

i n Q u e e n s l a n d by $3 f o r e v e r y $2 o f t h e e x c e s s , in W e s t e r n A u s t r a l i a

by $3 f o r e v e r y $7 o f t h e e x c e s s , a n d i n t h e o t h e r S t a t e s an d

T e r r i t o r i e s , by $2 f o r e v e r y $3 o f t h e e x c e s s t o :

Z e r o $37 800 $ 39 000 Z e ro Z e r o Z e ro Zero

a t a t a t a t a t a t a t

$375 000 $46 2 050 $4 0 9 000 $60 0 000 $ 5 0 0 000 $ 6 2 5 000 $ 375 000

a n d o v e r an d o v e r a nd o v e r a n d o v e r a n d o v e r a n d o v e r a n d o v e r

Z e ro a t

$375 000

an d o v e r

( a ) In New So u th W a l e s , V i c t o r i a and S o u t h A u s t r a l i a , a p p r o v e d d e c e n t r a l i s e d i n d u s t r i e s w e r e

e l i g i b l e t o a p p l y f o r r e b a t e s o f p a y - r o l l t a x p a i d i n r e s p e c t o f t h e i r d e c e n t r a l i s e d

e s t a b l i s h m e n t s . New So u th Wales o f f e r e d a o n c e - o n l y c o n c e s s i o n o f $1500 fr o m an

e m p l o y e r ' s p a y - r o l l t a x b i l l f o r e a c h a d d i t i o n a l y o u n g e m p l o y e e h i r e d a n d r e t a i n e d f o r a t

l e a s t t w e l v e m o n th s : a $2500 c o n c e s s i o n was a v a i l a b l e i f t h e e m p l o y e e was a member o f a

s p e c i f i e d d i s a d v a n t a g e d g r o u p . V i c t o r i a , Q u e e n s l a n d a n d W e s t e r n A u s t r a l i a o f f e r e d

r e b a t e s o f p a y - r o l l t a x p a i d on w a ge s o f f i r s t - y e a r a p p r e n t i c e s . I n Q u e e n s l a n d , i n d u s t r y

o r g a n i s a t i o n s e m p l o y i n g a p p r e n t i c e s u n d e r a G rou p A p p r e n t i c e Scheme w e r e e l i g i b l e f o r e x

g r a t i a r e f u n d s o f p a y - r o l l t a x p a i d on t h e wag es o f t h o s e a p p r e n t i c e s . T a s m a n ia o f f e r e d

r e b a t e s to s p e c i f i c e m p l o y e r s and s p o r t i n g c l u b s . The N o r t h e r n T e r r i t o r y o f f e r e d r e b a t e s

o f p a y - r o l l t a x p a i d on wages o f a p p r e n t i c e s , p r o b a t i o n e r s and c e r t a i n o t h e r e m p l o y e e s .

V i c t o r i a , Q u e e n s l a n d a n d Ta sm a ni a e x e m p t e d c a r , t r a v e l l i n g a n d a c c o m m o d a ti o n a l l o w a n c e s

up t o s p e c i f i e d maximum a m o u n t s .

( b ) In a d d i t i o n , New S ou th W a l e s , V i c t o r i a a n d T a s m a ni a im p o s e d a s u r c h a r g e o f u p t o 1 p e r

c e n t on p a y - r o l l s o v e r $1 000 0 0 0 , $1 0 50 000 and $5 000 00 0 r e s p e c t i v e l y .

( c ) In T a s m a n i a , t h e wages o f c e r t a i n S t a t e Gov ern me nt e m p l o y e e s w e r e e x e m p t .

(d) A ll S t a t e s and t h e N o r t h e r n T e r r i t o r y h a d l e g i s l a t e d a g a i n s t e m p l o y e r s g a i n i n g m u l t i p l e

e x e m p t i o n s fr om p a y - r o l l t a x by s p l i t t i n g o n e b u s i n e s s e n t i t y i n t o a numb er o f n o m i n a l

' e m p l o y e r s ' . Under t h e l e g i s l a t i o n , a l l r e l a t e d an d a s s o c i a t e d p a r t s o f an o r g a n i s a t i o n

w e r e de emed t o b e o n e g r o u p , a nd o n l y o n e g e n e r a l e x e m p t i o n was a l l o w e d a g a i n s t t h e wag es

p a i d by t h a t g r o u p . The A u s t r a l i a n C a p i t a l T e r r i t o r y h a d no c o m p a r a b l e l e g i s l a t i o n .

T a b l e F- 1 8 - ENERGY CONSUMPTION LEVY AS AT 30 JUNE 1985 ( a )

V i c t o r i a

The l e v y was p a y a b l e by c o n su m e rs whose c o n s u m p t i o n o f g a s e x c e e d e d 10 000 g i g a j o u l e s i n a

f i n a n c i a l y e a r . For a b i l l i n g p e r i o d e n d e d a t any ti m e d u r i n g t h e f i n a n c i a l y e a r 1 9 8 4 - 8 5 ,

t h e p r e s c r i b e d r a t e p e r g i g a j o u l e was d e r i v e d by m u l t i p l y i n g $ 0 . 1 0 by t h e Consumer P r i c e

I n d e x i n r e s p e c t o f t h e r e l e v a n t q u a r t e r an d d i v i d i n g b y t h e C ons um er P r i c e I n d e x i n r e s p e c t

o f t h e q u a r t e r e n d e d 30 J u n e 1 98 2: t h e mean r a t e i n 1 9 8 4 - 8 5 was 1 1 . 6 3 6 0 c e n t s p e r g i g a j o u l e .

(a) Levied only in Victoria.

64

T a b l e F - 1 9 - H E A L T H IN S U R A N C E LEV Y A S AT 3 0 J U N E 1 9 8 5 ( a )

New S o u th Wales

W ee k ly a m b u l a n c e l e v y :

S i n g l e c o n t r i b u t o r 32 i

F a m ily c o n t r i b u t o r 644·

( a ) T h i s l e v y , w h ic h was p a i d b y r e g i s t e r e d h e a l t h i n s u r a n c e c o m p a n i e s , was im p o s e d o n l y in

New So u th W a l e s .

65

APPENDIX G

DATA COLLECTIONS

S ta n d a rd B u d gets o f th e S t a t e s and th e T e r r i t o r i e s

G . l In 1978 t h e Commission r e c e i v e d i t s f i r s t r e f e r e n c e to r e v i e w th e

f i s c a l r e l a t i v i t i e s b e tw e e n th e S t a t e s under th e p r o v i s i o n s o f th e S t a t e s

( P e r s o n a l Income Tax S h a r i n g ) Act 1 9 7 6 . P r i o r to th e r e c e i p t o f t h a t

r e f e r e n c e , th e Commission had a n a l y s e d S t a t e b u d g e t s in dep th as p a r t o f i t s

c la i m a n c y a s s e s s m e n t s , b u t t h o s e a n a l y s e s had b e e n r e s t r i c t e d to th e

p a r t i c u l a r c l a i m a n t S t a t e and th e s t a n d a r d S t a t e s o f New South Wales and

V i c t o r i a . In v i e w o f t h e m agn itu d e o f t h e d a t a to b e a n a l y s e d , and

c o m p u t a t io n s r e q u i r e d fo r a s s e s s m e n t s f o r a l l s i x S t a t e s , t h e Commission

d e t e r m i n e d t h e r e was a n e e d to e s t a b l i s h a c o m p u t e r i s e d d a t a b a s e and a s y s t e m

fo r p r o c e s s i n g c a l c u l a t i o n s .

G.2 S u b s e q u e n t l y , t h e S t a t e f i n a n c i a l d a t a b a s e , which formed th e b a s i s

o f th e new s y s t e m , was e s t a b l i s h e d . I n i t i a l l y , i t c o n t a i n e d f i n a n c i a l data

fo r th e s i x S t a t e s o f t h e Commonwealth w i t h 1 9 7 7 - 7 8 fo rm in g t h e b a s e y e a r .

The d a t a b a s e was l a t e r expanded to i n c l u d e t h e N o rth ern T e r r i t o r y ( f i r s t y ea r

1 9 7 9 - 8 0 ) and th en t h e A u s t r a l i a n C a p i t a l T e r r i t o r y ( f i r s t y e a r 1 9 7 9 - 8 0 ) .

G . 3 The A u s t r a l i a n C a p i t a l T e r r i t o r y d a t a b a s e was d e r i v e d from

i n f o r m a t i o n p r o v id e d b y Conmonwealth d e p a r tm e n ts and a u t h o r i t i e s in th e

a b s e n c e o f a s e p a r a t e f i s c u s and r e l a t e d b u d g e t documents fo r th e T e r r i t o r y .

In a d d i t i o n , t h e sc o p e o f th e f i r s t i n q u i r y i n t o A u s t r a l i a n C a p i t a l T e r r i t o r y

f i n a n c e s was b r o a d e r , b e c a u s e o f th e i n c l u s i o n o f m u n i c i p a l and c a p i t a l

t r a n s a c t i o n s , th a n p r e v i o u s i n q u i r i e s c o n c e r n i n g t h e d i s t r i b u t i o n o f g e n e r a l

r e v e n u e g r a n t s among th e S t a t e s . For th e p u r p o s e s o f t h i s i n q u i r y , t h e r e f o r e ,

th e Commission added a summary o f m u n i c i p a l t r a n s a c t i o n s to th e d a t a b a s e s o f

New South Wales and V i c t o r i a . (For d e t a i l s o f th e a s s e s s m e n t c a t e g o r i e s a t

th e m u n i c i p a l l e v e l , s e e ' th e C o m m issio n 's R eport 1984 on f i n a n c i n g th e

A u s t r a l i a n C a p i t a l T e r r i t o r y . ) T h ese summarised f i g u r e s w ere b a se d upon the

b u d g e ts o f a l l l o c a l governm ent a u t h o r i t i e s w i t h i n th e m e t r o p o l i t a n

s t a t i s t i c a l d i s t r i c t s o f th e c a p i t a l c i t i e s o f Sydney and M elb o u rn e.

G .4 The f i n a n c i a l d a t a b a s e o f a S t a t e or t h e N orth ern T e r r i t o r y i s

b a s e d upon an a n a l y s i s o f th e p u b l i s h e d r e c u r r e n t s e c t o r o f i t s C o n s o l i d a t e d

Fund (o r e q u i v a l e n t ) t o g e t h e r w i t h r e c u r r e n t s e c t i o n s o f i t s lo a n a c c o u n t , and

t r u s t and s p e c i a l funds which th e Commission h a s ju d ged to b e r e l e v a n t to the

common or s t a n d a r d b a s k e t o f s e r v i c e s p r o v id e d o r c h a r g e s l e v i e d by t h e S t a t e s

and th e T e r r i t o r y . Each r e c o r d in th e d a t a b a s e p r o v i d e s a d e s c r i p t i o n and the

an n u a l v a l u e s o f a t r a n s a c t i o n , i d e n t i f i e s t h e S t a t e or T e r r i t o r y fund in

w h ich i t a p p e a r s , c l a s s i f i e s i t a s r e v e n u e or e x p e n d i t u r e , names th e s o u r c e

d o c u m e n t, and a l l o c a t e s th e t r a n s a c t i o n t o a n e e d s a s s e s s m e n t c a t e g o r y . The

d a t a b a s e can th u s be s o r t e d a c c o r d i n g to t h e s e v a r i o u s c h a r a c t e r i s t i c s . The

main s o r t e d l i s t i n g s a r e th e f i n a n c i a l d a ta l i s t (a l i s t i n g o f r e c o r d s in

6 6

p u b l i c a c c o u n t s o r d e r ) and t h e n e e d s c l a s s i f i c a t i o n l i s t (a l i s t i n g o f

c a t e g o r i e s a d o p te d b y t h e C o m n is s io n f o r t h e a s s e s s m e n t o f S t a t e - t y p e n e e d s ) .

D e t a i l s o f th e c a t e g o r i e s u s e d fo r t h i s p u r p o s e are p r e s e n t e d in T ab le G - l .

G.5 As s t a t e d a b o v e , t h e f i n a n c i a l d a t a b a s e fo r a S t a t e or t h e N o rth ern

T e r r i t o r y i s b a s e d upon p u b l i s h e d b u d g e t d o c u m e n t s . To d e r i v e t h e s ta n d a r d

b u d g e t f o r a S t a t e or T e r r i t o r y , t h e C o m n is s io n makes a number o f r e v i s i o n s

and m o d i f i c a t i o n s to t h e a u d i t e d b u d g e t a r y a c c o u n t s t o a c h i e v e u n i f o r m i t y o f

a c c o u n t i n g t r e a t m e n t and to show r e v e n u e s and e x p e n d i t u r e s c l a s s i f i e d i n t o th e

c a t e g o r i e s e s t a b l i s h e d by t h e Commission fo r i t s a s s e s s m e n t s . T h e se b u d g e t a r y

m o d i f i c a t i o n s a r e t o b e d i s t i n g u i s h e d from o t h e r m o d i f i c a t i o n s w h ich may b e

made in some a r e a s f o r th e p u r p o se o f a s s e s s i n g e x p e n d i t u r e or r e v e n u e n e e d s

by r e m o v in g t h e e f f e c t s o f a n y p o l i c y and e f f i c i e n c y d i f f e r e n c e s b etw een

S t a t e s and th e N o rth ern T e r r i t o r y , or b e tw e e n a c l a i m a n t S t a t e or T e r r i t o r y

and s t a n d a r d S t a t e s , i n r e l a t i o n t o t h e p r o v i s i o n o f s e r v i c e s or in r a i s i n g o f

r e v e n u e . N e i t h e r th e m o d i f i c a t i o n s a d o p te d fo r th e p u rp ose o f b u d g e t

r e v i s i o n s , nor t h o s e i n t e n d e d to remove t h e i n f l u e n c e o f d i f f e r e n c e s in p o l i c y

or e f f i c i e n c y , im p ly any c r i t i c i s m o f th e p o l i c i e s or p r a c t i c e s o f any o f the

S t a t e s or th e N o r th e r n T e r r i t o r y . Both t y p e s o f m o d i f i c a t i o n s and th e

r e c l a s s i f i c a t i o n o f r e v e n u e s and e x p e n d i t u r e s i n t o s t a n d a r d c a t e g o r i e s a re

done s o l e l y to e n a b l e c o m p a r i s o n s on a conmon b a s i s .

G . 6 D i f f e r e n c e s b e t w e e n S t a t e s and th e N o rth ern T e r r i t o r y in f i n a n c i a l

and a c c o u n t i n g p r a c t i c e s , i n c l u d i n g t h o s e in r e l a t i o n to Conmonwealth s p e c i f i c

p u r p o se p a y m e n t s , n e c e s s i t a t e m o d i f i c a t i o n s in r e s p e c t o f a w id e range o f

r e v e n u e and e x p e n d i t u r e c a t e g o r i e s i n c l u d e d i n th e b u d g e t a r y a c c o u n t s . They

a r e m a d e , fo r e x a m p l e , t o e x c l u d e : c a p i t a l t r a n s a c t i o n s n o r m a l l y r e c o r d e d in

l o a n f u n d s ; t r a n s a c t i o n s n o t r e l a t i n g t o t h e y e a r o f r e v i e w i n c l u d i n g t h o s e

i n v o l v i n g unexpended t r u s t fund b a l a n c e s ; and any o t h e r abnormal it e m s n o t

u s u a l l y found i n t h e r e c u r r e n t b u d g e t s o f S t a t e or T e r r i t o r y g o v e r n m e n t s .

C o n v e r s e l y , m o d i f i c a t i o n s a r e made to i n c l u d e r e v e n u e and e x p e n d i t u r e o f t r u s t

and s p e c i a l funds ( i n c l u d i n g l o a n a c c o u n t s ) w h i c h , i n t h e C o m n i s s i o n ' s

j u d g m e n t , c o n t a i n t r a n s a c t i o n s o f a k i n d u s u a l l y i n c l u d e d in t h e b u d g e ta r y

a c c o u n t s o f t h e S t a t e s . T h is i s d o n e , f o r e x a m p l e , f o r l o t t e r y p r o f i t s and

o t h e r forms o f g a m b lin g t a x e s which a r e h a n d le d th rou g h a v a r i e t y o f t r u s t

a c c o u n t s and fund e x p e n d i t u r e s o f a s o c i a l s e r v i c e s n a t u r e .

G.7 T h ere a r e a l s o s i g n i f i c a n t d i f f e r e n c e s in th e e x t e n t t o which th e

o p e r a t i o n s o f g o vern m en t b u s i n e s s u n d e r t a k i n g s a r e b r o u g h t w i t h i n b u d g e ta r y

a c c o u n t s . In some c a s e s t h e y a re f u l l y r e f l e c t e d in a S t a t e or T e r r i t o r y

b u d g e t b u t in o t h e r s t h e y a r e e x c l u d e d p a r t i a l l y or w h o l l y . Where n e c e s s a r y ,

m o d i f i c a t i o n s a re made to i n c l u d e in t h e b u d g e t s : th e o p e r a t i o n s o f

m e t r o p o l i t a n t r a n s i t ( m e t r o p o l i t a n r a i l p a s s e n g e r s e r v i c e s , and b u s , tram and

f e r r y s e r v i c e s ) and n o n - m e t r o p o l i t a n t r a n s p o r t u n d e r t a k i n g s ; c o u n tr y w a ter

and s e w e r a g e u n d e r t a k i n g s ; and i r r i g a t i o n and a s s o c i a t e d d r a in a g e

u n d e r t a k i n g s . In some c a s e s t h e s e s e r v i c e s a re p r o v i d e d b y s t a t u t o r y or l o c a l

a u t h o r i t i e s , w h o se a c c o u n t s a r e s e p a r a t e from t h e p u b l i c a c c o u n t s a lt h o u g h

t h e r e may b e t r a n s a c t i o n s b e tw e e n t h o s e a u t h o r i t i e s and t h e r e l e v a n t

C o n s o l i d a t e d Fund.

G.8 The Commission n o r m a l l y e x c l u d e s from c o n s i d e r a t i o n th e f i n a n c i a l

im p a ct on S t a t e o r T e r r i t o r y b u d g e t s o f a r a n g e o f o t h e r u n d e r t a k i n g s and

s e r v i c e s . In t h i s c o n t e x t , i t u s u a l l y a d o p t s m o d i f i c a t i o n s t o th e p u b l i s h e d

b u d g e t a r y a c c o u n t s fo r th e p u rp o se o f e x c l u d i n g from b u d g e t s a l l r e v e n u e and

e x p e n d i t u r e r e l a t i n g t o : h a r b o u r s ; m e t r o p o l i t a n w a te r s u p p l y , sew era g e and

67

d r a i n a g e ; e l e c t r i c i t y and g a s ( e x c e p t i n r e l a t i o n t o s t a t u t o r y c o r p o r a t i o n

p a y m e n t s ) ; h o u s i n g ; f o r e s t r y ; road f i n a n c e ; m i n t i n g o f c o i n a g e ; p u b l i c

t r u s t e e ; unemployment r e l i e f m e a s u r e s ; and slum c l e a r a n c e . In a d d i t i o n , i t

e x c l u d e s from b u d g e t s th e im pact o f payments t o , and c o n t r i b u t i o n s from , o t h e r

u n d e r t a k i n g s o p e r a t i n g o u t s i d e t h e b u d g e t s ; t h e s e m o d i f i c a t i o n s r e l a t e to

g o vern m en t u n d e r t a k i n g s su c h a s : i n s u r a n c e o f f i c e s ; b a n k s ; a b a t t o i r s ; dock

and c ra n e f a c i l i t i e s ; g a s , b r i c k and m i n e r a l t r e a t m e n t w o r k s ; and h o t e l s

o p e r a t i n g d i r e c t l y or under l e a s e a r r a n g e m e n t s .

G.9 D e t a i l e d s t a n d a r d b u d g e t s a r e c o n t a i n e d in th e w o r k in g p a p ers

p ro d u ced to s u p p le m e n t e a c h r e p o r t p u b l i s h e d s i n c e 1 9 8 1 . In a d d i t i o n ,

sum maries o f th e s t a n d a r d b u d g e t s a p p ea r in t h e r e p o r t s . The Commission h as

p u b l i s h e d t h e f o l l o w i n g s t a n d a r d b u d g e t s :

( a ) S t a t e or T e r r i t o r i a l

- o f a l l S t a t e s fo r each y e a r o f t h e p e r i o d 1 9 7 7 - 7 8 to 1 9 8 3 - 8 4

(b u d g e t summaries a r e a v a i l a b l e fo r a few S t a t e s i n r e s p e c t o f

e a r l i e r y e a r s as a c o n s e q u e n c e o f a p p l i c a t i o n s by c l a i m a n t S t a t e s

fo r g r a n t s o f s p e c i a l a s s i s t a n c e from th e Commonwealth, b u t t h e s e

b u d g e t s a r e n o t s t r i c t l y c o m p a ra b le w i t h t h o s e o f 1 9 7 7 - 7 8 and

f o l l o w i n g y e a r s ) ;

- o f th e N o rth ern T e r r i t o r y fo r each y e a r o f th e p e r i o d 1 9 7 9 - 8 0 to

1 9 8 3 -8 4 ;

- o f New South Wales and V i c t o r i a f o r 1 9 8 5 -8 6 b a se d o n l y on

e s t i m a t e s o f e x p e n d i t u r e and r e v e n u e ; and

- o f t h e A u s t r a l i a n C a p i t a l T e r r i t o r y f o r 1 9 7 9 -8 0 to 1 9 8 1 -8 2 and fo r

1 9 8 5 - 8 6 , t h e l a s t - m e n t i o n e d b a s e d on e s t i m a t e s o f e x p e n d i t u r e and

r e v e n u e ; b u t a s t h e d a ta w ere e x t r a c t e d from Commonwealth

a c c o u n t s and n o t from T e r r i t o r y p u b l i s h e d b u d g e t documents t h e s e

b u d g e t s a r e termed n o t i o n a l .

( b ) M u n ic i p a l

- o f New South W a les, V i c t o r i a and t h e A u s t r a l i a n C a p i t a l T e r r i t o r y

f o r th e y e a r s 1 9 7 9 -8 0 and 1 9 80 -81 and e s t i m a t e s f o r 1 9 8 5 - 8 6 .

T hese a r e prod u ced i n summary form o n l y . The d e t e r m i n a t i o n and

s t a t u s o f them a re d i s c u s s e d in th e C o m m issio n 's p u b l i c a t i o n s -

R eport 1984 on f i n a n c i n g th e A u s t r a l i a n C a p i t a l T e r r i t o r y , and

Second R eport 1986 on f i n a n c i n g th e A u s t r a l i a n C a p i t a l T e r r i t o r y .

S p e c i a l Data C o l l e c t i o n s

G. 10 Wherever p r a c t i c a b l e , a S t a t e ' s or T e r r i t o r y ' s f i s c a l n e e d s in

r e s p e c t o f an e x p e n d i t u r e c a t e g o r y a r e a s s e s s e d by means o f the f a c t o r

a s s e s s m e n t m e t h o d , w h ich i s d i s c u s s e d b r i e f l y in t h i s Report ( s e e paragraph

1 . 1 1 ) . The u s e o f t h i s method i s d ep en d en t on t h e a v a i l a b i l i t y o f r e l e v a n t

s t a t i s t i c a l e v i d e n c e o f S t a t e and T e r r i t o r y d i f f e r e n c e s in r e l a t i o n to s u p p l y

and demand f a c t o r s , i f a n y , a f f e c t i n g th e d e l i v e r y c o s t o f a p a r t i c u l a r

g overnm ent s e r v i c e . H e n c e , t h e C o n m issio n has a c o n t i n u i n g program to u p d a te

6 8

and r e f i n e th e d a t a w h ich a r e r e q u i r e d to i d e n t i f y and m easu re d i s a b i l i t y

f a c t o r s . As p a r t o f t h i s p rogram , t h e Com m ission in 1 9 8 4 , w i t h t h e

c o - o p e r a t i o n o f S t a t e and N o r th e r n T e r r i t o r y g o v e r n m e n t s , c o n d u c te d d e l i v e r y

u n i t s u r v e y s in r e l a t i o n t o t h e l o c a t i o n , s t a f f i n g and o p e r a t i o n o f government

s c h o o l s , p u b l i c h o s p i t a l s and p o l i c e s t a t i o n s . S u b s e q u e n t l y , t h e s u r v e y d a ta

w ere s u p p l e m e n te d b y S t a t e and T e r r i t o r y r e s p o n s e s t o t h e C o m m is s io n 's r e q u e s t

f o r d a t a on c e n t r a l a d m i n i s t r a t i o n s t a f f and o t h e r s t a f f and e x p e n d i t u r e d a ta

a s w e l l as d e t a i l s o f p o l i c i e s w h ich a f f e c t t h e c o s t o f s e r v i c e p r o v i s i o n in

t h e s e t h r e e a r e a s . T h is i n f o r m a t i o n a l l o w e d t h e Commission to make a w id e r

a n a l y s i s in i t s 1985 r e v i e w o f t a x s h a r i n g r e l a t i v i t i e s o f S t a t e

o r g a n i s a t i o n a l a r r a n g e m e n t s f o r s e r v i c e p r o v i s i o n than was p r e v i o u s l y p o s s i b l e .

G. 11 The s p e c i a l d a t a c o l l e c t i o n s o u t l i n e d ab ov e w ere r e p l i c a t e d for

p u b l i c h o s p i t a l s and go v ern m en t e d u c a t i o n in t h e 1986 i n q u i r y i n t o the

f i n a n c i n g o f t h e A u s t r a l i a n C a p i t a l T e r r i t o r y . The p o l i c e d e l i v e r y u n i t

s u r v e y was n o t u n d e r t a k e n f o r t h i s i n q u i r y as i t was found t h a t t h e d a t a which

had b e e n c o l l e c t e d d u r i n g t h e 1985 R eview d i d n o t a d e q u a t e l y r e f l e c t th e

o r g a n i s a t i o n a l a r r a n g e m e n t s i n v o l v e d i n t h e d e l i v e r y o f t h i s s e r v i c e .

G .1 2 . The d a t a c o l l e c t e d i n t h e d e l i v e r y u n i t s u r v e y s r e f e r r e d to s t a f f

a t 30 June 1983 ( h o s p i t a l s and p o l i c e ) and 1 J u l y 1983 ( s c h o o l s ) and to

1 9 8 2 - 8 3 f i n a n c i a l d a ta i n r e s p e c t o f h o s p i t a l s . P e r m i s s i o n o f e a c h o f th e

S t a t e and T e r r i t o r y a u t h o r i t i e s w h ich s u p p l i e d t h e d a ta i s r e q u i r e d b e f o r e

a c c e s s t o t h e d a t a can be p r o v i d e d .

G . 13 In t h e s u r v e y s some q u e s t i o n s w ere n o t a n sw ered by a l l

p a r t i c i p a t i n g S t a t e and T e r r i t o r y d e p a r t m e n t s , e i t h e r b e c a u s e o f d e f i n i t i o n a l

d i f f i c u l t i e s c o n c e r n i n g t h e d a t a r e q u i r e d by t h e Commission or b e c a u s e o f

i n a b i l i t y a t t h a t s t a g e t o p r o v i d e su c h i n f o r m a t i o n . At th e c o n f e r e n c e in

March 1986 on t h e r e v i e w o f per c a p i t a r e l a t i v i t i e s , d i s c u s s e d i n Chapter 2 o f

t h i s R e p o r t , r e p r e s e n t a t i v e s o f S t a t e and T e r r i t o r y g ov ern m en ts s u p p o r t e d the

C o m m issio n 's p r o p o s a l f o r f u r t h e r s p e c i a l d a t a c o l l e c t i o n s . T a b le s G-2 to G-5

p r o v i d e an i n d i c a t i o n o f th e d a ta c o l l e c t e d by th e Commission as th e r e s u l t o f

t h e d e l i v e r y u n i t s u r v e y s i t c o n d u c t e d i n 1 9 8 4 .

6 9

T a b l e G - l - L i s t i n g o f Needs A s s e s s m e n t C a t e g o r i e s

1 . Revenue r e c e i v e d from t h e Commonwealth

G en era l Revenue

Tax S h a r i n g Grants F i n a n c i a l A s s i s t a n c e G ra n ts

G e n e r a l Revenue Grants S p e c i a l G ran ts (G r a n ts C om m ission) A d d i t i o n a l A s s i s t a n c e Grants

S p e c i a l Revenue A s s i s t a n c e

Other G e n e r a l Revenue

H e a l t h G ra n ts R e c r e a t i o n Leave and F u rlo u g h E n t i t l e m e n t s

I n t e r e s t on S t a t e Debt u n d er F i n a n c i a l Agreement

S i n k i n g Fund on S t a t e Debt u n d er F i n a n c i a l Agreement

Debt C harges A s s i s t a n c e

E d u c a tio n

T e c h n i c a l and F u r th e r E d u c a t io n

S c h o o l s Video F a c i l i t i e s

C h ild M ig ra n t and R e fu g e e E d u c a tio n P r e - S c h o o l E d u c a tio n S c h o o l-T o -W o r k T r a n s i t i o n P a r t i c i p a t i o n and E q u i t y Program

Heal t'n

P u b l i c H o s p i t a l s - Running C o sts

Community H e a l t h Program M e d ic a r e Nurse E d u c a tio n S c h o o l D e n t a l Scheme

Drug E d u c a t io n Campaigns Blood T r a n s f u s i o n S e r v i c e s H e a l t h P l a n n i n g A g e n c ie s N a t i o n a l D i s e a s e s C o n t r o l

Funds t o Combat AIDS

Wei f a r e

Home Care S e r v i c e s S e n i o r C i t i z e n s ' C e n tr e s

P a r a m e d ic a l S e r v i c e s Home and Community Care G e r i a t r i c A s s e s s m e n t S u p p o rted Accommodation A s s i s t a n c e Women's Emergency S e r v i c e s

C h i l d r e n ' s S e r v i c e s ( i n c . G r a n t s - i n - A i d )

F a m il y S u p p ort Scheme

70

T a b le G - l - L i s t i n g o f Needs A s s e s s m e n t C a t e g o r i e s - C o n t i n u e d

R e h a b i l i t a t i o n C e n t r e s

S a c r e d S i t e s P r o t e c t i o n

T r a n s l a t i n g and I n t e r p r e t i n g S e r v i c e s

U n a t t a c h e d R e fu g e e C h i l d r e n A b o r i g i n a l Advancement ( i n c . G r a n t s - i n - A i d )

I n t e r n a t i o n a l Youth Year

Law, Order and P u b l i c S a f e t y

L eg a l Aid Emergency S e r v i c e s

S e r v i c e s to I n d u s t r y

A g r i c u l t u r a l E x t e n s i o n S e r v i c e s

S o i l C o n s e r v a t i o n

2. T a x a t i o n Revenue

Stamp Duty L i f e In s u r a n c e G en era l I n s u r a n c e M o r tg a g e s and Loan S e c u r i t i e s

C h e q u e s, B i l l s o f Exchange and P r o m is s o r y N o tes - On Demand

C h e q u e s , B i l l s o f Exchange and P r o m is s o r y N o te s - Not on Demand

Motor V e h i c l e R e g i s t r a t i o n s and T r a n s f e r s

C o n v ey an ces C o n v ey a n ces o f S h a r e s and M a r k e t a b l e S e c u r i t i e s

L e a se s C r e d i t B u s i n e s s

Stamp D u t i e s n . e . i .

F i n a n c i a l I n s t i t u t i o n s Duty

L iq u o r Tax

Gambling Tax R a c in g Tax ( i n c . stam p d u t i e s )

Poker Machine L i c e n c e Tax L o t t e r i e s ( n e t r e v e n u e )

S o c c e r F o o t b a l l P o o l s Duty

B in g o P e r m i t s C a sin o Tax

S t a t u t o r y C o r p o r a t io n Payments E l e c t r i c i t y and Gas

B u s i n e s s F r a n c h i s e L i c e n c e F ees

Tobacco P e tr o l e u m P r o d u c t s ( u s e d f o r g e n e r a l r e v e n u e p u r p o s e s )

Energy R e s o u r c e s Levy P a y - r o l l Tax

71

T a b le G~1 - L i s t i n g o f Needs A s s e s s m e n t C a t e g o r i e s - C o n t i n u e d

Motor V e h i c l e T h ird P a r t y In s u r a n c e T a x a t i o n

T axes and L i c e n c e s n . e . i .

3. T e r r i t o r i a l and Other Revenue

Land Revenue L e a se R e n t a l s - Urban

L ease R e n t a l s - Rural

Land Tax

M ining R o y a l t i e s

B la c k Coal O f f s h o r e P e t r o l e u m and N a tu r a l Gas Ur an ium O th er M in e r a l s

I n t e r e s t E a r n in g s

4 . S o c i a l S e r v i c e s E x p e n d itu r e

E d u c a t io n P r e - s c h o o l E d u c a tio n Government S c h o o l s - Prim ary E d u c a tio n Government S c h o o ls - S e c o n d a r y E d u c a tio n N on-governm ent S c h o o l s - Prim ary E d u c a t io n N on-govern m en t S c h o o l s - S eco n d a ry E d u c a tio n

T e c h n i c a l and F u r th e r E d u c a tio n T r a n s p o r t o f S c h o o l C h ild r e n ( e x c . re im b u r se m e n t to t r a n s p o r t

a u t h o r i t i e s and payments to p r i v a t e bus o p e r a t o r s in m e t r o p o l i t a n

a r e a s )

C u lt u r e and R e c r e a t i o n

L i b r a r i e s - P u b l i c

L i b r a r i e s - R e f e r e n c e

Museums Art G a l l e r i e s

C u l t u r a l A c t i v i t i e s - Other

R e c r e a t i o n N a t i o n a l Park s and W i l d l i f e

H e a l t h S e r v i c e s G en era l M ed ica l S e r v i c e s

M atern a l and I n f a n t H e a l t h

S c h o o l M ed ic a l S e r v i c e s

S c h o o l D e n t a l S e r v i c e s

P u b l i c H e a lth - Other

W e lf a r e S e r v i c e s

C h ild W e lf a r e R e l i e f o f t h e Aged and I n f ir m

Emergency W e lfa r e R e l i e f and Other S e r v i c e s

72

Table G - l - L i s t i n g o f Needs A s s e s s m e n t C a t e g o r i e s - C o n t i n u e d

Law, Order and P u b l i c S a f e t y

A d m i n i s t r a t i o n o f J u s t i c e

P o l i c e C o r r e c t i v e S e r v i c e s

Emergency S e r v i c e s S h a r k / C r o c o d i l e P r o t e c t i o n

F i r e P r o t e c t i o n

P u b l i c S a f e t y - Other

Remote C ommunities - E s s e n t i a l S e r v i c e s

5. O th er S e r v i c e s E x p e n d i t u r e

L e g i s l a t u r e

A d m i n i s t r a t i v e S e r v i c e s

A u d i t o r - G e n e r a l Government P r i n t e r Mapping and S u r v e y i n g P rem ier and T r e a s u r e r

P u b l i c S e r v i c e Board

P u b l i c Works S u p e r a n n u a t i o n and S u p e r a n n u a t i o n Board Government C o n t r i b u t i o n tow ard s S u p e r a n n u a t i o n S u p e r a n n u a t i o n Board - A d m i n i s t r a t i v e E xp en ses

T a x a t i o n V a l u e r - G e n e r a l

Community S e r v i c e s Consumer P r o t e c t i o n S e r v i c e s E t h n ic A f f a i r s

I m m ig r a tio n Lands A d m i n i s t r a t i o n o f Crown Land C o n t r o l and E r a d i c a t i o n o f Vermin and N o x io u s Weeds

L o c a l Government and Town P l a n n i n g

R e g u l a t o r y S e r v i c e s E n vironm ent and C o n s e r v a t i o n n . e . i . F u el and Power

Labour and I n d u s t r y I n d u s t r i a l T r a i n i n g

Labour and I n d u s t r y - Other

R e g i s t r a r o f C o - o p e r a t i v e s

R e g i s t r a r - G e n e r a l T r a n s p o r t

S e r v i c e s to I n d u s t r y

A g r i c u l t u r e Animal I n d u s t r y D a iry I n d u s t r y

H o r t i c u l t u r e P l a n t I n d u s t r y

73

T a b le G - l - L i s t i n g o f Needs A s s e s s m e n t C a t e g o r i e s - C o n t i n u e d

F i s h e r i e s S a l t w a t e r I n la n d I n d u s t r i a l D evelop m en t Min in g O v e r s e a s R e p r e s e n t a t i o n S o i l C o n s e r v a t i o n

Tourism

Other E x p e n d it u r e Debt C harges n . e . i .

N a t u r a l D i s a s t e r s

Item s n . e . i .

6 . B u d g e ta r y Impact o f B u s i n e s s U n d e r ta k in g s

M e t r o p o l i t a n T r a n s i t N o n - m e t r o p o l i t a n T r a n s p o r t C ountry Water S u p p ly and Sew erage I r r i g a t i o n and A s s o c i a t e d D ra in a g e

C o a s t a l S h ip p in g S e r v i c e s

74

T able G-2 - S p e c i a l D a t a C o l l e c t i o n s : G o v e rn m e n t P r i m a r y E d u c a t i o n

I n f o r m a t i o n c o l l e c t e d Comment

. G en era l

S c h o o l number The number or code w h ic h u n i q u e l y

i d e n t i f i e s t h e s c h o o l .

L o c a l go vern m en t a r e a T own/suburb Type o f s c h o o l

In w h ich t h e s c h o o l i s l o c a t e d .

P r im a r y , m ixed p r i m a r y / s e c o n d a r y , s p e c i a l , o t h e r .

D i s a d v a n t a g e s t a t u s As a s s e s s e d by t h e S c h o o l s Commission

and th e S t a t e .

. S t a f f

T e a c h e r s i n p r o m o t i o n a l

p o s i t i o n s

O ther t e a c h e r s

T o t a l t e a c h e r s

( I n f o r m a t i o n n o t s u p p l i e d by V i c t o r i a . )

Sum o f a b o v e two c a t e g o r i e s ; s e p a r a t e

f i g u r e s f o r 1 9 8 2 , 19 83 .

N o n - t e a c h i n g s t a f f

A d d i t i o n a l t e a c h e r s P r o v id e d t o m eet s p e c i a l n e e d s , such

as E n g l i s h as a Second Language

( D i f f e r e n c e s b e tw e e n S t a t e s / T e r r i t o r i e s

i n d e f i n i t i o n s made c o m p a r iso n s

d i f f i c u l t . )

. S t u d e n t s

T o t a l S e p a r a t e f i g u r e s f o r 1982 and 1983;

i n c l u d e s p rim ary s c h o o l e n r o lm e n ts o n l y .

P r e - y e a r 1 Where f u l l tim e p r e - y e a r 1 i s p a r t o f

p rim ary e d u c a t i o n .

Year 7 Not i n c l u d e d where Year 7 i s in

A b o r i g i n a l

s e c o n d a r y s c h o o l .

( I n f o r m a t i o n n o t p r o v i d e d by Queensland

and T a sm a n ia . )

S tu d e n t or p a r e n t b orn

o v e r s e a s

Number o f s t u d e n t s b orn in a

n o n - E n g l i s h s p e a k i n g c o u n t r y or who had

a t l e a s t one p a r e n t b o rn in su ch a

c o u n t r y . ( I n f o r m a t i o n r e c e i v e d from

New South Wales and V i c t o r i a o n l y . )

N o n - E n g l i s h la n g u a g e sp o k e n a t home

( I n f o r m a t i o n r e c e i v e d from New South

Wales and V i c t o r i a o n l y . )

75

T ab le G-3 - S p e c i a l Data C o l l e c t i o n s Government S e c o n d a r y E d u c a tio n

I n f o r m a t i o n c o l l e c t e d Comment

. G eneral

S c h o o l number

L o ca l g o vern m en t a r e a Town/suburb P o s t c o d e

Number or c o d e w h ich u n i q u e l y

i d e n t i f i e s t h e s c h o o l .

In w h ich s c h o o l i s l o c a t e d .

Type o f S c h o o l

D is a d v a n t a g e s t a t u s

High S c h o o l , t e c h n i c a l s c h o o l , m ixed

p r i m a r y / s e c o n d a r y s c h o o l , o t h e r .

As c l a s s i f i e d b y t h e S c h o o l s Commission

and th e S t a t e .

. S t a f f

T e a c h e r s i n p r o m o t io n a l p o s i t i o n s Other t e a c h e r s

( I n f o r m a t i o n n o t p r o v id e d by V i c t o r i a . )

T o ta l t e a c h e r s

N o n - t e a c h i n g s t a f f

Sum o f a b o v e two c a t e g o r i e s ; s e p a r a t e

f i g u r e s f o r 1 9 8 2 , 1 9 8 3 .

A d d i t i o n a l t e a c h e r s P r o v id e d t o m eet s p e c i a l n e e d s su ch as

E n g l i s h as a Second L anguage.

( D i f f e r e n c e s b e tw e e n S t a t e s / T e r r i t o r i e s

in d e f i n i t i o n s made c o m p a r is o n s

d i f f i c u l t . )

. S t u d e n t s

Number i n e a ch y e a r

To t a l A b o r i g i n a l s

S tu d e n t or p a r e n t b orn

in a n o n - E n g l i s h s p e a k i n g

c o u n tr y

N o n - E n g lis h la n g u a g e sp o k en a t home

From Year 7 t o Year 12.

S e p a r a t e f i g u r e s f o r 1 9 8 2 , 1 9 8 3 .

( I n f o r m a t i o n n o t p r o v id e d b y Q u een sla n d

and T a s m a n i a . ) Number o f s t u d e n t s b orn in a

n o n - E n g l i s h s p e a k i n g c o u n t r y or who had

a t l e a s t one p a r e n t b orn in su ch a

c o u n t r y . ( I n f o r m a t i o n r e c e i v e d from

New South W ales and V i c t o r i a o n l y . )

( I n f o r m a t i o n r e c e i v e d from New South

Wales and V i c t o r i a o n l y . )

76

T ab le G-4 - S p e c i a l D a t a C o l l e c t i o n s : P u b l i c H o s p i t a l s

I n f o r m a t i o n c o l l e c t e d Comment

. G e n e r a l I n f o r m a t i o n

H o s p i t a l i d e n t i f i c a t i o n

L o ca l g overnm ent a r e a Town/suburb P o s t c o d e

Number o r co d e w h ich u n i q u e l y

i d e n t i f i e s t h e h o s p i t a l .

In w h ich t h e h o s p i t a l i s l o c a t e d .

A verage number o f a v a i l a b l e b e d s

Average number o f s t a f f accommodated

S t a f f e d and a v a i l a b l e f o r i n p a t i e n t s .

O u t p a t i e n t s o c c a s i o n s

o f s e r v i c e

E x a m i n a t i o n s , c o n s u l t a t i o n s , t r e a t m e n t s .

. Number o f s t a f f ( f u l l tim e

e q u i v a l e n t ) S a l a r i e d m e d i c a l o f f i c e r s

M ed ica l u n d e r g r a d u a t e s R e g i s t e r e d n u r s e s

S tu d e n t n u r s e s N u rses a i d e s - q u a l i f i e d

N u rses a i d e s - i n t r a i n i n g

Engaged b y t h e h o s p i t a l .

A tta c h e d t o t h e h o s p i t a l .

( D i s s e c t i o n o f d a t a on n u r s e s / a i d e s n o t

p r o v i d e d b y V i c t o r i a . )

D i a g n o s t i c , p r o f e s s i o n a l ,

t e c h n i c a l

A d m i n i s t r a t i v e and c l e r i c a l

D o m e stic s e r v i c e s

Other

I n c l u d e s p h y s i o t h e r a p i s t s ,

r a d i o g r a p h e r s , o c c u p a t i o n a l and s p e e c h

t h e r a p i s t s , s o c i a l w o r k e r s , w ardsm en.

E x c lu d e s m e d i c a l o f f i c e r s in

a d m i n i s t r a t i v e p o s i t i o n s .

S t a f f en ga g ed i n th e p r o v i s i o n o f f o o d ,

c l e a n i n g , g a r d e n i n g and m a in te n a n c e

s e r v i c e s .

V i s i t i n g m e d i c a l o f f i c e r s R ecorded s e p a r a t e l y on s a l a r i e d

s e s s i o n a l and c o n t r a c t b a s e s .

( V i c t o r i a and Q u een s la n d p r o v id e d d a ta

on s a l a r i e d s e s s i o n a l b a s i s o n l y ; no

d a t a from New South Wales and South

A u s t r a l i a . )

. S a l a r i e s , w ages and r e l a t e d

payments b y s t a f f t y p e

I n c l u d e s d a ta on s u p e r a n n u a t i o n

p a y m e n t s .

. N o n - s a l a r y c o s t s

M ed ic a l and s u r g i c a l

D o m estic c h a r g e s

T r a n s p o r t a t i o n o f p a t i e n t s

P u r c h a s e s o f c o n su m a b le s o f a m e d i c a l

or s u r g i c a l n a t u r e . E x c lu d e s e q u ip m e n t.

I n c l u d e s fo o d s e r v i c e s , u t i l i t y

payments and s t a f f acco m m o d a tion . E x p e n d it u r e ch arged to the i n s t i t u t i o n .

77

T able G-4 - S p e c i a l Data C o l l e c t i o n s : P u b l i c H o s p i t a l s - C o n tin u ed

I n f o r m a t i o n c o l l e c t e d Comment

Debt c h a r g e s On l o a n s r a i s e d by th e h o s p i t a l and

t r e a t e d a s a d m i n i s t r a t i v e e x p e n d i t u r e

fo r p u r p o s e s o f S t a t e d e f i c i t f u n d i n g .

Other

. Number o f i n p a t i e n t s by

a g e b y s e x by A b o r i g i n a l /

n o n - A b o r i g i n a l

A d m is s io n s f o r i n v e s t i g a t i o n ,

o b s e r v a t i o n or t r e a t m e n t .

(D ata r e c e i v e d from W estern A u s t r a l i a ,

South A u s t r a l i a and N o rth ern T e r r i t o r y

o n l y . )

. Number o f o c c u p i e d bed days

by a g e by s e x by A b o r i g i n a l /

n o n - A b o r i g i n a l

Occupancy o f a b ed by an i n p a t i e n t f o r

a day o r p a r t t h e r e o f .

. Number o f o c c u p i e d bed days

by c a s e t y p e

S u p e r - s p e c i a l t y and

i n t e n s i v e c a r e

S e r v i c e s d i s s e c t e d i n a c c o r d a n c e w i t h

c l a s s i f i c a t i o n s a c c e p t e d by th e

S t a n d i n g Committee o f H ea lth M i n i s t e r s '

C o n f e r e n c e . (Most S t a t e s p r o v id e d l i t t l e or no

da t a . )

Other M a t e r n i t y , c h i l d r e n under 15 y e a r s o f

a g e , g e n e r a l m e d i c a l and s u r g i c a l ,

p s y c h i a t r i c , n u r s i n g home.

78

Table G-5 - S p e c i a l D a ta C o l l e c t i o n s : P o l i c e

I n fo r m a tio n c o l l e c t e d Comment

. G en era l i n f o r m a t i o n

P o l i c e s t a t i o n number The number or cod e w h ic h u n i q u e l y

i d e n t i f i e s t h e p o l i c e s t a t i o n .

Town/suburb P o s t c o d e L o c a l go vern m en t a r e a R e g i o n a l h e a d q u a r t e r s

In w h ich p o l i c e s t a t i o n i s l o c a t e d .

R esp o n se r e q u i r e d i f t h e s t a t i o n

accommodates a f i r s t - l e v e l o f command.

D i v i s i o n a l h e a d q u a r t e r s R esp o n se r e q u i r e d i f t h e s t a t i o n

accommodates a s e c o n d - l e v e l o f command.

Gaol f a c i l i t i e s Maximum number o f d a y s , i f a n y ,

p r i s o n e r s can b e h e l d a t t h e p o l i c e

s t a t i o n .

P o p u l a t i o n s e r v e d (W estern A u s t r a l i a and South A u s t r a l i a

p r o v id e d t h i s d a t a fo r n o n - m e t r o p o l i t a n

a r e a s o n l y . )

A rea s e r v e d

D i s t a n c e t o n e a r e s t

p o l i c e s t a t i o n

A v e r a g e h o u r s open Cal 1 - o u t s

In s q u a r e k i l o m e t r e s .

D i s t a n c e in k i l o m e t r e s b y r o a d .

Per week Number o f t i m e s o f f i c e r s w ere r e q u i r e d

t o r e t u r n t o d u t y o u t s i d e normal h o u r s .

( I n f o r m a t i o n n o t p r o v id e d by New South

W a le s , V i c t o r i a and Q u e e n s la n d . )

Number o f a r r e s t s

T r a f f i c i n f r i n g e m e n t s

Summons p r e p a r e d Summons r e c e i v e d For s e r v i c e by o f f i c e r s a t th e p o l i c e

s t a t i o n .

C o n t a c t s w i t h A b o r i g i n a l s C o n t a c t s w h ich r e s u l t e d i n th e a r r e s t ,

p r o t e c t i v e c u s t o d y or i s s u e o f a

summons. (Meagre r e s p o n s e to t h i s

q u e s t i o n . )

. T r a n s p o r t

V e h i c l e number by t y p e I n c l u d e s s e d a n s , l i g h t t r u c k s , motor

c y c l e s and b o a t s .

D i s t a n c e / h o u r s t r a v e l l e d

b y v e h i c l e ty p e

D i s t a n c e t r a v e l l e d in 1 9 8 2 -8 3 in

k i l o m e t r e s f o r a l l la n d - b a s e d

v e h i c l e s .

For b o a t s h o u r s o f o p e r a t i o n s

r e q u i r e d .

, P o l i c e S t a f f

By rank ( Types o f p o l i c e ran k s d i f f e r e d a c r o s s

S t a t e s . )

S t a f f h o u s i n g Number o f o f f i c e r s who w ere p r o v id e d

w i t h a ccom m od ation or who r e c e i v e d a s s i s t a n c e w i t h a c com m od atio n .

79

T a b le G-5 - S p e c i a l D a ta C o l l e c t i o n s : P o l i c e - C o n t i n u e d

I n f o r m a t i o n c o l l e c t e d Comment

. C i v i l i a n s t a f f by

c l a s s i f i c a t i o n

I n c l u d e s s c i e n t i f i c / p r o f e s s i o n a l ,

c l e r i c a l , c l e r i c a l a s s i s t a n t s and

p o l i c e a i d e s .

. Other f u n c t i o n s p r o v id e d

f o r o t h e r g overnm ent

d e p a r t m e n t s o r b o d i e s

I n c l u d e s t h e i n s p e c t i o n and r e g i s t r a t i o n

o f motor v e h i c l e s ; i n s p e c t i o n s o f

a b a t t o i r s , f o o d s t u f f s , in f la m m a b le

l i q u i d s , e x p l o s i v e s ; c o l l e c t i o n o f

p u b l i c m o n e y s ; a g en cy f u n c t i o n s f o r th e

P u b l i c T r u s t e e . ( S t a t e s p r o v id e d a

l i s t o f t h e s e o t h e r f u n c t i o n s . )

80

APPENDIX Η

COMMONWEALTH GRANTS COMMISSION - PUBLICATIONS ISSUED DURING 1 9 8 5 -8 6

REPORTS

F i f t y - s e c o n d R ep ort 1985

F i r s t R ep ort on Cocos ( K e e l i n g ) I s l a n d s I n q u i r y 1986

Second R ep ort on f i n a n c i n g th e A u s t r a l i a n C a p i t a l T e r r i t o r y 1986

WORKING PAPERS

The f o l l o w i n g Working P ap ers a s s o c i a t e d w i t h t h e Second R ep ort on f i n a n c i n g

t h e A u s t r a l i a n C a p i t a l T e r r i t o r y 1986 w i l l b e p u b l i s h e d e a r l y in 1 9 8 6 - 8 7 . The

Working P a p ers a r e b a s e d on e s t i m a t e d d a t a f o r 1 9 8 5 - 8 6 .

Volume 1:

Volume 2:

Volume 3: Volume 4:

Volume 5:

Volume 6:

Volume 7:

T a x a t io n R e v e n u e , Other T e r r i t o r i a l R e v e n u e , M u n ic i p a l Revenue

and B u s i n e s s U n d e r t a k in g s A s s e s s m e n t s S o c i a l S e r v i c e s and Other E x p e n d i t u r e s - T e r r i t o r i a l

( S t a t e - t y p e ) A s s e s s m e n t s S o c i a l S e r v i c e s and Other E x p e n d i t u r e s - M u n ic i p a l A s s e s s m e n ts

F i n a n c i a l Data L i s t i n g , Needs C l a s s i f i c a t i o n L i s t i n g -

A u s t r a l i a n C a p i t a l T e r r i t o r y

F i n a n c i a l Data L i s t i n g - S ta n d a rd S t a t e s , and Sta n d ard L ocal

Government A u t h o r i t i e s (S um nary) Needs C l a s s i f i c a t i o n L i s t i n g - S tan d ard S t a t e s , and S tandard

L ocal Government A u t h o r i t i e s (Summary) G en eral Data and A n a l y s i s

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