Pay-roll Tax Act 1971 Regulation relating to travelling and accommodation allowances (1990-430) [GG No 82 of 29.6.1990] (NSW)

1990 - No. 430

PAY-ROLL TAX ACT 1971 - REGULATION

(Relating to travelling and accommodation allowances)

NEW SOUTH WALES

[Published in Gazette No. 82 of 29 June 1990]

HIS Excellency the Governor, with the advice of the Executive

Council, and in pursuance of the Pay-roll Tax Act 1971, has been pleased to make the Regulation set forth hereunder.

NICK GREINER

Treasurer.

The Bay-roll Tax Regulations 1971 are amended:

(a)	by omitting from Regulation 2A the matter "3 (5)" and by inserting instead the matter "3AA (7)";
(b)	by omitting from Regulation 2A (a) the matter "34" and by inserting instead the matter "40";
(c)	by omitting from Regulation 2A (b) the matter "$85" and by inserting instead the matter "$100".

1990 - NO. 430

EXPLANATORY NOTE

The object of this Regulation is to amend the Pay-roll Tax Regulations 1971 under

the Pay-roll Tax Act 1971 so as:

(a)	to omit a reference to a repealed provision of that Act and replace it with a reference to a new provision that has been enacted in its place; and
(b)	to increase, from 34 to 40 cents per kilometre, the motor vehicle allowance prescribed for the purposes of section 3AA (7) of that Act; and
(c)	to increase, from $85 to $100, the accommodation allowance prescribed for the purposes of section 3AA (7) of that Act.

Any allowance greater than the amount of a prescribed allowance is regarded as

wages for the purposes of the Pay-roll Tax Act 1971.