Book 8 - Parliament of Victoria

STATE TAXATION ACTS AMENDMENT BILL 2011
1734 COUNCIL Thursday, 2 June 2011
(d) What is the relationship between the limitation and its
purpose?
There is a direct relationship between the limitation and the
purpose of assisting self-funded retirees living within
restricted means to downsize their homes whilst remaining in
the communities that they have lived in during their working
lives. It is expected that this will contribute to their quality of
life and the transition into retirement.
(e) Are there any less restrictive means reasonably
available to achieve its purpose?
There is no less restrictive means available.
For these reasons, I consider the limitation on section 8 of the
charter act to be ‘reasonable’ in the circumstances.
Clause 19 of this bill may also limit the right to recognition
and equality before the law under section 8 of the charter act
to the extent that it introduces a duty exemption and
concession for persons under the age of 35 on the purchase of
their first farmland property. This clause limits section 8 of
the charter act because it discriminates between people by
providing a duty exemption and concession on the basis of
age. On balance, however, the limitations upon this right are
reasonable and justifiable in a democratic society for the
purposes of section 7(2) of the charter act, having regard to
the factors set out below.
(a) What is the nature of the right being limited?
As noted above, the prohibition on discrimination is one of
the cornerstones of human rights instruments and this is
reflected in the preamble to the charter act.
(b) What is the importance of the purpose of the limitation?
The age limitation is targeted at increasing the number of
young people who take up careers in farming. This limitation
is important to redress the rapidly ageing demographic of
people in the business of primary production and preserve the
long-term future of agriculture and related industries in
Victoria.
(c) What is the nature and extent of the limitation?
The nature of the limitation is the introduction of a duty
exemption and concession for persons under the age of 35
buying their first farmland property. The extent of the
limitation is confined, because the duty exemption and
concession is a once-off benefit and applies only to eligible
persons who purchase land on which they carry on or intend
to carry on the business of primary production.
(d) What is the relationship between the limitation and its
purpose?
The limitation has the clear purpose of maintaining the
productive capacity of Victoria’s primary production
industries by providing young Victorians with an incentive to
enter the agricultural industry. This purpose is directly related
to the enactment of an age-based limit for receiving the duty
exemption and concession.
(e) Are there any less restrictive means reasonably
available to achieve its purpose?
A less restrictive means available would be to remove the age
limit from the requirement. However, if the age limit was
removed from the exemption or concession, it would not
achieve its purpose of encouraging more young people to
become farmers.
For these reasons, I consider the limitation on section 8 of the
charter act to be ‘reasonable’ in the circumstances.
Freedom of expression
Section 15(2) of the charter act protects the right to freedom
of expression. This is the freedom to seek, receive and impart
information and ideas of all kinds, whether within or outside
of Victoria, and in any variety of forms.
Clause 31 of this bill alters and extends the current offence of
providing false or misleading information to the
commissioner under the FHOG act. Specifically, this clause
makes it an offence to give information, make a statement, or
produce a document in or in connection with a first home
owner grant application that is false or misleading. It also
makes it an offence to omit information from an application
or statement or fail to produce a document, without which the
application is, to the person’s knowledge, false and
misleading. Accordingly, clause 31 may engage the right to
freedom of expression insofar as it prohibits an individual
from imparting, or omitting to impart, certain types of
information or ideas that are false and misleading.
However, under section 15(3)(b) there are special
responsibilities attached to the right of freedom of expression
and the right may be subject to lawful restrictions when
reasonably necessary for the protection of public order. The
limitation on imparting, and omitting to impart, false and
misleading information, documents and statements under
clause 31 is a lawful restriction under section 15(3)(b), as it
protects the integrity of the first home owner grant scheme by
ensuring those who defraud the scheme are adequately
punished, and deters other from committing similar offences.
This ultimately protects the public revenue, which is used to
fund social and economic programs for the benefit of all
Victorians.
Presumption of innocence
Under section 25(1) of the charter act a person charged with a
criminal offence has the right to be presumed innocent until
proved guilty according to law.
As outlined above, clause 31 makes it an offence to give
information, make a statement, or produce a document in or
in connection with a first home owner grant application that is
false or misleading. The penalty for committing this offence
will be one year imprisonment or 120 penalty units. However,
an individual is not guilty of an offence if the court hearing
the charge is satisfied that the individual did not know that the
information, document or statement was false or misleading.
Clause 31 also makes it an offence to omit information from
an application or statement or fail to produce a document,
without which a first home owner grant application is, to the
person’s knowledge, false and misleading in a material
particular.