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Book 8 - Parliament of Victoria

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STATE TAXATION ACTS AMENDMENT BILL 2011<br />

Thursday, 2 June 2011 COUNCIL 1735<br />

To the extent that clause 31 introduces a defence to the<br />

relevant <strong>of</strong>fences it imposes a legal burden on an individual to<br />

satisfy the court that the person did not know that the<br />

information, statement or document was false or misleading,<br />

or that they did not omit information from an application or<br />

statement or fail to produce a document knowing that without<br />

that information or document their first home owner grant<br />

application was false or misleading. These defences may limit<br />

the right to be presumed innocent in section 25(1) <strong>of</strong> the<br />

charter act.<br />

On balance, however, the limitations upon this right are<br />

reasonable and justifiable in a democratic society for the<br />

purposes <strong>of</strong> section 7(2) <strong>of</strong> the charter act, having regard to<br />

the factors set out below.<br />

(a) What is the nature <strong>of</strong> the right being limited?<br />

The right to be presumed innocent enshrined in the charter act<br />

is a fundamental common-law principle that requires the<br />

prosecution to prove all elements <strong>of</strong> an <strong>of</strong>fence beyond<br />

reasonable doubt.<br />

However, the courts have recognised that this principle may<br />

be subject to limits particularly where, as here, the <strong>of</strong>fence is<br />

<strong>of</strong> a regulatory nature, and a defence is enacted for the benefit<br />

<strong>of</strong> a defendant in respect <strong>of</strong> what could otherwise be an<br />

absolute or strict liability <strong>of</strong>fence.<br />

(b) What is the importance <strong>of</strong> the purpose <strong>of</strong> the limitation?<br />

The purpose <strong>of</strong> this limitation is to provide an opportunity for<br />

an individual to escape liability, where they did not know that<br />

the information, statement or document given in or in<br />

connection with a first home owner grant application was<br />

false and misleading, or that omitting information or failing to<br />

produce a document would cause their application to be false<br />

and misleading. These are matters which are only within the<br />

knowledge <strong>of</strong> the defendant and therefore it is reasonable that<br />

they adduce or point to the evidence which puts this matter in<br />

issue for consideration by the court hearing the charge.<br />

Overall, this ensures an appropriate degree <strong>of</strong> culpability<br />

before an individual can be found guilty <strong>of</strong> the <strong>of</strong>fence.<br />

(c) What is the nature and extent <strong>of</strong> the limitation?<br />

The limitation is confined to the extent that it only reverses<br />

the onus in respect <strong>of</strong> the defence. The prosecution is still<br />

required to establish that the defendant provided, or omitted to<br />

provide, the relevant false or misleading information,<br />

statement or document, and where a defendant raises<br />

evidence <strong>of</strong> lack <strong>of</strong> knowledge, the prosecution will have the<br />

burden <strong>of</strong> disproving those matters beyond reasonable doubt.<br />

(d) What is the relationship between the limitation and its<br />

purpose?<br />

The imposition <strong>of</strong> a burden <strong>of</strong> pro<strong>of</strong> on the accused is directly<br />

related to its purpose. Unless a defendant can satisfy the court<br />

that he or she did not knowingly give information, make a<br />

statement, or produce a document that is false or misleading,<br />

or omit to give information or produce a document, without<br />

which the first home owner grant application is false or<br />

misleading, they will be convicted. This is information that is<br />

within the knowledge <strong>of</strong> the defendant, which would be<br />

difficult and onerous for the Crown to investigate and prove<br />

beyond reasonable doubt.<br />

(e) Are there any less restrictive means reasonably<br />

available to achieve its purpose?<br />

An evidential onus would be less restrictive upon the right to<br />

be presumed innocent, however, it would not be as effective<br />

because it could be too easily discharged by the accused,<br />

leaving the prosecution in the difficult position <strong>of</strong> having to<br />

prove what the accused did reasonably know. The inclusion<br />

<strong>of</strong> a defence with a burden on the accused to prove the<br />

matters on the balance <strong>of</strong> probabilities achieves an<br />

appropriate balance <strong>of</strong> all interests.<br />

Conclusion<br />

I consider that the bill is compatible with the charter act.<br />

The Hon. Gordon Rich-Phillips, MLC<br />

Assistant Treasurer<br />

Second reading<br />

Ordered that second-reading speech be<br />

incorporated into Hansard on motion <strong>of</strong><br />

Hon. G. K. RICH-PHILLIPS (Assistant Treasurer).<br />

Hon. G. K. RICH-PHILLIPS (Assistant<br />

Treasurer) — I move:<br />

That the bill be now read a second time.<br />

Incorporated speech as follows:<br />

During the 2010 election campaign this government promised<br />

to increase assistance for first home buyers and older<br />

<strong>Victoria</strong>ns, and provide a new stamp duty exemption for<br />

young farmers. This bill delivers on those election<br />

commitments, showing that this government is serious about<br />

easing the cost <strong>of</strong> living and providing a better quality <strong>of</strong> life<br />

for all <strong>Victoria</strong>ns, while helping <strong>Victoria</strong> reach its full<br />

economic potential.<br />

This government is committed to making housing more<br />

affordable in <strong>Victoria</strong> and ensuring that stamp duty is not an<br />

impediment to first home ownership. In line with this<br />

commitment, this bill enacts our election promise to cut stamp<br />

duty for eligible first home buyers by 50 per cent. The stamp<br />

duty cuts will be available for all first-time buyers purchasing<br />

a principal place <strong>of</strong> residence up to the value <strong>of</strong> $600 000 and<br />

will be phased in with a 20 per cent cut on 1 July 2011, with a<br />

further series <strong>of</strong> cuts commencing from 1 July 2013,<br />

1 January 2014 and 1 September 2014.<br />

In addition to this significant cut in stamp duty, this<br />

government will also maintain the existing first home bonus<br />

<strong>of</strong> $13 000 and first home regional bonus <strong>of</strong> $6500 for newly<br />

constructed homes. Under the previous government these<br />

measures were due to expire on 30 June 2011.<br />

These bonuses are in addition to the $7000 first home owner<br />

grant (FHOG), which means <strong>Victoria</strong>n first home buyers will<br />

continue to be eligible for $20 000 on the purchase <strong>of</strong> a new<br />

home in Melbourne and $26 500 for a new home purchased<br />

in regional <strong>Victoria</strong>. All <strong>Victoria</strong>n first home owners eligible<br />

to receive these payments will also benefit from the<br />

government’s stamp duty cuts, representing a significant<br />

boost for <strong>Victoria</strong>ns wanting to enter the housing market for<br />

the first time.

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