Pay-roll Tax Act Amendment Act 1980 (No. 2) (Qld)

830 ANNO VICESIMO NONO ELIZABETHAE SECUNDAE REGINAE No. 54 of 1980 An Act to amend the Pay-rollTax Act 1971 -1980 in certain particulars and for -a related purpose [ASSENTED TO 22ND SEPTEMBER. 19801

Par-roll Tax Act Amendment Act (No. 2) 1980, No. 54 831 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- . 1. Short title and citation . (1) This Act may be cited as the Pay-roll Tax Act Amendment Act 1980 (No. 2). (2) In this Act the Pay-roll Tax Act1971-1980, being the Pay-rollTax Act1971-1979 as amended by the Pay-roll Tax Act Amendment Act1980, is referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the PaY-roll Tax Act1971-1980. 2. Commencement of Act. This Act shall commence on 1 January 1981. 3. Amendment of s. 9. Section 9 of the Principal Act is amended by- (a) in subsection ( 1), in the definition " prescribed amount ", (i) omitting the expression " 2 500 - and substituting the expression 3000"; (ii) omitting all words from and including the words " E represents " to and including the words " and thereafter, 2.5; and substituting the following words:- " E represents in the period commencing on I January 1981 and ending on 30 June 1981 and thereafter , 15 000; N represents in the period commencing on I January 1981 and ending on 30 June 1981 and thereafter , 2.5 ; "; (b) in subsection ( 4), omitting the expression " 1980 " and substituting the expression " 1981 4. Amendment of s. 11A. Section 11A of the Principal Act is amended by, in subsection (2)- (a) in subparagraph (a), omitting the expression " 1979 •' and substituting the expression " 1980 (b) in subparagraph (b), (i) omitting the expression " 1980 " and substituting the expression 1981"; (ii) omitting the expression " 150 000 " where firstly and secondly occurring and substituting the expression " 180 000 " in each case; (iii) omitting the expression " 30 000 " where firstly occurring and substituting the expression " 36 000 (iv) omitting all words from and including the words " J represents to and including the expression " 27 000." and substituting the following words:- " J represents for the financial year commencing on 1 July 1980, 150 000;

832 Pay-roll Tax ActAmendmentAct (No. 2) 1980, No. 54 K represents for the financial year commencing on 1 July 1980, 180 000; V represents for the financial year commencing on 1 July 1980, 36 000; Z represents for the financial year commencing on 1 July 1980, 5. Amendment of s. 12. Section 12 of the Principal Act is amended by- (a) in subsection (1), (i) omitting the expression " $2,884 " and substituting the expression " $3,461 "; (ii) omitting the expression " 1980 " where twice occurring and substituting the expression " 1981 in each case; (b) in subsection (2A), (i) omitting the expression " $2,884 " and substituting the expression " $3,461 "; (ii) omitting the expression " 1980 " where twice occurring and substituting the expression " 1981 in each case. 6. Amendment of s. 16 .1. Section 161 of thePrincipal Act is amended by in subsection (1)- (a) in subparagraph (a), omitting the expression " 1979 " and substituting the expression " 1980 "; (b) in subparagraph (b), (i) omitting the expression " 1980 " and substituting the expression 1981 "; (ii) omitting the expression " 150 000 " where firstly and secondly occurring and substituting the expression " 180 000 " in each case; (iii) omitting the expression " 30 000 " where firstly occurring and substituting the expression " 36 000 "; (iv) omitting all words from and including the words " J represents " to and including the expression " 27 000." and substituting the following words:- ,,J represents for the financial year commencing on 1 July 1980, 150 000; K represents for the financial year commencing on I July 1980, 180 000; V represents for the financial year commencing on 1 July 1980, 36 000; Z represents for the financial year commencing on 1 July 1980, 30 000.".

Pay-roll Tax Act AmendmentAct (No. 2) 1980, No. 54 833 7. Continued operation of amended provisions . The amendment by this Act of -.ny provision of the Principal Act shall not affect the application of that provision according to its terms as in force immediately before the commencement of this Act in relation to any right, obligation or matter that has arisen or is hereafter discovered to have arisen before the commencement of this Act, save where such application is inconsistent with a provision of the Principal Act as amended by this Act, and to that extent such first-mentioned provision shall be deemed to continue in force.