Country Industries (Pay-roll Tax Rebates) Amendment Act 1983 (NSW)

COUNTRY INDUSTRIES (PAY-ROLL TAX REBATES)

AMENDMENT ACT, 1983, No. 110

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ANNO TRICESIMO SECUNDO

ELIZABETHS B BEGINS

Act No. 110, 1983.

An Act to amend the Country Industries (Pay-roll Tax Rebates) Act, 1977,
to allow rebates under that Act to be calculated on a basis determined by

1983.J

the Minister, and for other purposes. [Assented to, 28th November,

Act No. 110, 1983. 2

Country Industries (Pay-roll Tax Rebates) Amendment.

BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows:—

Short title.

1. This Act may be cited as the "Country Industries (Pay-roll Tax

Rebates) Amendment Act, 1983".

Principal Act.

2. The Country Industries (Pay-roll Tax Rebates) Act, 1977, is referred

to in this Act as the Principal Act.

Amendment of Act No. 79, 1977.

3.      The Principal Act is amended in the manner set forth in Schedule 1.

Transitional provision.

4.      In its application to and in respect of pay-roll tax paid during the year

ended 30th June, 1983, and during any preceding year, the Principal Act

shall be deemed not to have been amended by this Act.

SCHEDULE 1.

(Sec. 3.)

AMENDMENTS TO THE PRINCIPAL ACT.

(1) (a) Section 4, definition of "Director"—

Omit "Department of Decentralisation and Development", insert instead "Department of Industrial Development and Decentral- isation".

1. Act No. 110, 1983.

Country Industries (Pay-roll Tax Rebates) Amendment.

SCHEDULE 1—continued.

AMENDMENTS TO THE PRINCIPAL ACT—continued.

(b) Section 4, definition of "pay-roll tax"—

After "'that Act", insert "and excluding supplementary pay-roll tax payable under Schedule 1 to that Act".

(2) (a) Section 7 (1), (2)—

Omit the subsections, insert instead:—

(1) Subject to this section, the amount of rebate payable under this Act upon the grant of an application made under section 6 in respect of the year commencing on 1st July, 1983, or any following year commencing on 1st July, shall be an amount calculated on such basis as is determined by the Minister.

(2) Upon the grant of an application made under section 6, a rebate is payable under this Act only in respect of pay-roll tax paid by the applicant on wages which—

(a)	were paid or payable by the applicant to employees who were employed at, or whose base for employment purposes was, the establishment in respect of which the application is made (not including employees
employed at that establishment whose base for
employment purposes was another establishment); and
(b)	were paid or payable by the applicant in respect of time when employees referred to in paragraph (a) were engaged in the eligible industry,

less that part of those wages which were paid or payable in respect of time when employees referred to in paragraph (a) were engaged in—

(c) retail selling;

(d) distribution, installation or service activities associated with retail selling; or

Act No. 110, 1983. 4

Country Industries (Pay-roll Tax Rebates) Amendment.

SCHEDULE I—continued.

AMENDMENTS TO THE PRINCIPAL ACT—continued.

(e)	an administrative, clerical or secretarial capacity in
connection with retail selling or the activities referred to in paragraph (d),

in the eligible industry.

(b) Section 7 (5), (6) —

After section 7 (4), insert:—

(5) The Minister shall cause a record of the basis on which the amounts of rebates payable under this Act are to be calcu- lated to be kept by the Director and made available for public information.

(6) Where the amount of any rebate payable under this Act upon the grant of an application made under section 6 in respect of a financial year has been calculated on a particular basis, all other amounts of rebate so payable upon the grant of any such other application in respect of that year shall be calculated on the same basis, notwithstanding that the Minister may have determined some other basis of calculation for the purpose of this section.

(3) Section 10 (1) (a) (v)—

Omit "(e) , (f) and (g)", insert instead "(c), (d) and (e)".