Why we consult
Consultation allows for evidence and insight to be sought from interested parties about amendments to legislation and their effect on the administration of state taxation. For example, the input of key stakeholders may bring attention to any unintended consequences or barriers to compliance created by changes to legislation and/or administrative processes.
The State Revenue Office meets periodically with key peak bodies representing the legal and conveyancing professions to:
When we consult
Where new or amended legislation is proposed by the Government (and to ensure its policy-making prerogative is not compromised), the Commissioner consults only on technical aspects of draft legislation. Our aim is to ensure that the legislation will work in practice. Consultation occurs across many state revenue functions and may involve legislative, procedural or administrative changes.
Consultation topics may also include draft revenue rulings, specific technical matters, e-business initiatives, forms design and other taxpayer services.
There will be occasions when consultation is not appropriate, including where:
Our consultation on draft legislation deals with the practical implications of the proposed legislation, not the underlying policy. The process is often confidential; therefore the State Revenue Office will usually restrict its consultation to professional, representative bodies.
The Parliamentary Schedule, which is outside the control of the State Revenue Office, may impose strict time limits on the consulation process.
How we consult
The way we consult will be determined by the type of feedback required. It can be indirect, such as inviting written submissions, or require face-to-face discussions with technical experts and various professions.
Regardless of the method of consultation we will:
We will always seek to understand each party's point of view. Experience shows that participants are most influential when they support their views with evidence and analysis.
Our consultation is based on five principles: