Answers to Questions

Land Tax

In reply to the Hon. J.A. DARLEY (11 November 2020).

The Hon. R.I. LUCAS (Treasurer):

I have been advised that the land tax transition fund was always contemplated as an ex gratiascheme whereby eligible applicants are to apply for relief.

Historically in relation to ex gratia schemes, previous governments have required taxpayers to apply for relief under the relevant ex gratia scheme rather than legislating the scheme. The three ex gratiaschemes announced by this government as part of its land tax reform measures, the Land Tax Transition Fund and the two housing affordability schemes, are all by application.