19 Queertslartb ANNO TRICESIMO SECUNDO ELIZABETHAE SECUNDAE R EGINAE No. 4 of 1984 An Act to amend the Pay-rollTax Act 1971- 1982 in certain particulars [PASSED THIRD READING 21ST DECEMBER, 1983; ASSENTED TO 6TH JANUARY, 1984]
20 Pay-roll Tax Act Amendment Act 1984, No. 4 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 . This Act may be cited as the Pay-roll Tax Act Amendment Act 1984. 2. Commencement . (1) Subject to subsection (2), this Act shall come into operation on the day on which it is assented to for and on behalf of Her Majesty. (2) Section 17 and the amendments made by sections 6, 7, 9 and 16 shall be deemed to have come into operation on 1 January, 1984. 3. Principal Act and citation as amended . (1) In this Act the Pay-roll Tax Act1971-1982 is referred to as the Principal Act. (2) The Principal Act as amended by this Act may be cited as the Pay-roll Tax Act1971-1984. 4. Amendment of s. 2. Parts of Act. Section 2 of the Principal Act is amended by omitting the expression (ss. 6-11) " and substituting the expression " (ss. 6-11D) ". 5. Amendment of s. 3. Interpretation . Section 3 of the Principal Act is amended by- (a) in subsection (1), (i) in the definition " employer ", inserting after the word " Queensland " the words " and any person who is an employment agent for the purposes of paragraph (f) of the definition " wages " in this subsection; (ii) in the definition " wages ", (A) deleting the word " and " appearing between paragraphs (d) and (e); (B) inserting at the end of paragraph (e) the following expression and words:- . and (f) any amount paid or payable by way of remuneration by a person (in this paragraph referred to as the employment agent) to a person (in this paragraph referred to as the worker) who was engaged by the employment agent to provide services for a client of the employment agent and as a result of the engagement- (i) the worker does not become the employee of either the employment agent or the client but does carry out duties of a similar nature to those of an employee; (ii) remuneration is paid directly or indirectly by the employment agent to the worker or to some other person in respect of the services provided by the worker; and
Pay-roll Tax Act Amendment Act 1984, No. 4 21 (iii) the employment agent receives directly or indirectly payment, whether by way of a lump sum or an ongoing fee, during or in respect of the period when the services are provided by the worker to the client "; (b) in subsection (3), omitting the…