Pay-roll Tax (Amendment) Act 1984 (NSW)

PAY-ROLL TAX (AM ENDM ENT) ACT, 1984, No. 136

m

ANNO TRICESIMO TERTIO

ELIZABETHS H BEGINS

Act No. 136, 1984.

An Act to amcrul ilic I’ay-roll Tax Act, 1971. with respect to deductions ii om

taxable wages liable to pay-roll tax. [Assented to, 4th December, 19K4.J

Pay-roll Tax {Amendment) 1984

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 “Pay-roll Tax ( Amendment) Act. 1984",

Commencement.

2.      (I) Sections I and 2 shall commence on the date of assent to this Act.

(2) Except as provided by subsection ( I ). this Act shall commence

on 1st January. 1985.

Amendment of Act No. 22, 1971.

3. The Pay-roll Tax Act. 1971, is amended in the manner set forth in

Schedule I.

Saving.

Without limiting the application of the Interpretation Act, 1897, the amendments effected by section 3 and Schedule 1 do not, except where otherwise specifically provided, affect any duty, obligation, liability, benefit or right imposed, created, incurred or existing in respect of wages that were paid or payable before 1st July. 1984.

4.

SCHEDULE 1

(Sec. 3.)

AMbNOMhNis lo tm Pay-roli, Tax Act, 1971

( 1 ) Section 9b ( I ), definition of “prescribed amount"—

(a) From paragraph (a), omit "1984", insert instead ■1985’’.

3  Act No. 136

Pay-roll Tax (Amendment) 1984

SCHEDULE \ — continued.

Amknomlnis l o THh Pay-roll Tax Ac i , ]911—continued.

(b) From paragraph (a), omil "$ 10.000” wherever occurring, insert instead “$10,833”.

(c) From paragraph (b). omil “ 1983”, insert instead “ 1984”.

<d) From paragraph (b), omit “$10,833” wherever occurring,

insert instead “$14,166".

(2) (a 1 Section 1 l A ( l A ) . (2) —

Omit M983" wherever occurring, insert instead “ 1984",

(b> Section I 1a (2) —

Omit ‘60000A" wherever occurring, insert instead “65000A”.

(c) Section I lA ( 2 ) -

Omit ■65000B" wherever occurring, insert instead “85000B".

{dl Section 1 lA (2) —

Omit ' ' 182" wherever i>ccurring. insert instead “ 181",

(e ) Section t i A (2). ( 2 a ) —

Omit ■ ■|9K4 ' wherever i>ccurring, insert instead ■ I985".

( I ) Section I IA ( 2a ) —

Omit ' ‘I3000lK‘" wherever occurring, insert instead ''l7t)OOOC’'

t y ) Section 12 t i ), ( 2 \ t - -

(Jmit ■■$2,300" wherever occurring, insen instead ''$3,263”.

(4 ) l a) Sect ion 16i ( I ) ( a ) —

Omit ")y83", insert instead ■'19X4",

Pay-roll Tax (Amendmeni) 19X4

SCHEDULE i — rrmtinued.

Amhnijments ro the Pav-roi.i, Tax Ac i . 1971— continued.

( b ) Section 16i ( I ) ( b ) —

Omit '‘1984", insert instead *‘1985'".

(5 ) (a> Section 16j (1) , ( 2 ) —

Omil "19X3" wherever {x;cu(Ting. insert instead "19X4”.

fb j Section 1 6j ( 2 ) —

Omit "bOOtMlA" wherever t>ccurring, insert instead “65000A".

te) Section Ib-J (2) —

Omit "65000B" wherever wcurring, insert instead "XSODOB"

(d ) . Section 1 f>J ( 2 ) — Omit ” 1X2” wherever <x;cumng. insert instead "1X1"

(el Section 16.i (2). i3) —

Omit ’'19X4" wherever occurring, insert instead "I9X.S"

if) Section I6.J (3l —

Omit “ 130000C" wherever occurring, insert instead “ I70000C"