Small Business

Payroll Tax Exemption for Small Business

The Australian Country Party calls on the Victorian State Government to exempt rural and regional businesses from payroll tax under Part 4 and Schedule 2 of the Payroll Tax Act 2007, in order to increase employment in rural and regional Victoria.

Exempting these businesses will attract them to rural and regional Victoria, helping decentralise Victoria and reducing growth pressure on Melbourne and its overstretched infrastructure.

A decrease in state and local red/green tape with a review of higher charges that effectively discriminate against small business.

More needs to be done to support small business, our largest employer.

Small businesses to be relieved of the burden of compliance with superannuation payments for employees such as including payments as part of the PAYG to the ATO who have the resources and expertise to distribute superannuation to superannuation funds.

We support greater transparency of differential fees and charges applied by councils, governments and corporations to small businesses so that the justification of those differences can be attributed to genuine reasons rather than taking advantage of market conditions.

Streamlining of the investigation into competition law breaches through the extension of the powers of the Small Business Commissioner and the ACCC.

Competition is good.  The laws we have go some way to addressing some forms of market power conduct however it is not perfect.  We believe governments should conduct small business impact statements (rather than just generic business impact statements) prior to introducing any new legislation or regulation.

We believe the Small Business Commissioner and ACCC need to be given greater flexibility in its capacity to investigate and prosecute and fine organisations who are in breach of competition laws without having to go through the full legal system.  This includes the establishment of an effective mediation process, mandating adherence to industry codes of conduct and a greater move to plain English contracts.

One solution to supporting small business might be to credit 10% of GST they collect to supporting the accounting and legal workload faced by small businesses and helping them to enter into better buying arrangements to make shopping locally more attractive.

Size Appropriate Regulation

Small agricultural and food processing businesses face the same level of regulation as larger ones and is a major barrier to new businesses starting.  Bigger businesses can afford to employ experts just to oversee the compliance with such regulation.  While we do not endorse compromising on safety, many regulations are based on risk matrix aimed at mitigation.  The regulatory authorities should use a matrix that includes production size and exposure in the factors.

Regulators should be consistent across the state with their application of the risk matrix.