Aged Care (Payroll Tax Supplement) Amendment Determination 2008 (No. 1) (Cth)
Aged Care (Payroll Tax Supplement) Amendment Determination 2008 (No. 1)1
Aged Care Act 1997
I, JUSTINE ELLIOT, Minister for Ageing, make this Determination under subsection 44‑16 (3) of the Aged Care Act 1997.
Dated 13 March 2008
JUSTINE ELLIOT
Minister for Ageing
Name of Determination
This Determination is the Aged Care (Payroll Tax Supplement) Amendment Determination 2008 (No. 1).
Commencement
This Determination commences on the commencement of Schedule 1 to the Aged Care Amendment (Residential Care) Act 2007.
Amendment of Aged Care (Payroll Tax Supplement) Determination 2001
Schedule 1 amends the Aged Care (Payroll Tax Supplement) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Section 3, before definition of Act
insert
ACFI classification means a classification, or renewal of a classification, of a care recipient under the Act and the Classification Principles 1997 as in force on or after the commencement of the Aged Care (Payroll Tax Supplement) Amendment Determination 2008 (No. 1).
[2] Section 3, definition of care recipient, including the note
omit
[3] Section 3, definitions of direct provider and indirect provider
substitute
direct provider means an approved provider that is taken, under subsection 6 (2), to have a direct payroll tax liability.
indirect provider means an approved provider that is taken, under subsection 7 (2), to have an indirect payroll tax liability.
[4] Section 3, after definition of Principles
insert
RCS classification means a classification, or renewal of a classification, of a care recipient under the Act and the Classification Principles 1997 as in force immediately before the commencement of the Aged Care (Payroll Tax Supplement) Amendment Determination 2008 (No. 1).
relevant care recipient means a care recipient in respect of whom an approval is in effect under Part 2.3 of the Act as a recipient of residential care, other than a care recipient classified at:
(a) for a care recipient with an RCS classification — classification level 8; or
(b) for a care recipient with an ACFI classification — the lowest applicable classification level.
[5] Section 3, note, after second dot point
insert
· lowest applicable classification level
[6] Section 5
omit
care recipients
insert
relevant care recipients
[7] Subsection 6 (1)
omit
(direct provider)
[8] Subsection 6 (2)
omit
be a direct provider
insert
have a direct payroll tax liability
[9] Subsection 7 (1)
omit
(indirect provider)
[10] Subsection 7 (2)
omit
be an indirect provider
insert
have an indirect payroll tax liability
[11] Section 9
omit
care recipient
insert
relevant care recipient
[12] Section 10
omit
residential care calculator
insert
residential care subsidy calculator
[13] Subsection 13 (1)
omit
approved
insert
relevant
[14] Subsection 13 (2)
omit
care recipients, other than a care recipient mentioned in subsection (3),
insert
relevant care recipients
[15] Subsection 13 (3)
omit
[16] Section 14
omit
care recipient
insert
relevant care recipient
[17] Section 15
omit
residential care calculator
insert
residential care subsidy calculator
[18] Subsection 17 (1)
omit
approved
insert
relevant
[19] Subsection 17 (2)
omit
care recipients, other than a care recipient mentioned in subsection (3),
insert
relevant care recipients
[20] Subsection 17 (3)
omit
Note
1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See
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