Pay-roll Tax Amendment Act 1992 (Qld)

Queensland PAY-ROLL TAX AMENDMENT ACT 1992 Act No. 54 of 1992

Queensland PAY-ROLL TAX AMENDMENT ACT 1992 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3 Amended Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Amendment of s. 9 (Deduction from taxable wages) . . . . . . . . . . . . . . . . . . 4 5 Amendment of s. 11A (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Amendment of s. 12 (Registration) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 7 Amendment of s. 16J (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Queensland Pay-roll Tax Amendment Act 1992 Act No. 54 of 1992 An Act to amend the Pay-roll Tax Act 1971 [Assented to 30 November 1992]

4 Pay-roll Tax Amendment No. 54, 1992 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. ˙ Short title 1. This Act may be cited as the Pay-roll Tax Amendment Act 1992 . ˙ Commencement 2. Sections 4 to 7 commence on 1 January 1993. ˙ Amended Act 3. The Pay-roll Tax Act 1971 is amended as set out in this Act. ˙ Amendment of s. 9 (Deduction from taxable wages) 4.(1) Section 9(1) (definition “prescribed amount” )— omit— ‘ “E” (maximum deduction per month) means— (a) in the period starting on 1 January 1992 and ending on 30 June 1992—45 833; and (b) in the period starting on 1 July 1992 and ending on 30 June 1993 and subsequent periods—50 000; ’ insert— ‘ E (maximum deduction per month) means— (a) in the period starting on 1 January 1993 and ending on 30 June 1993—54 167; and (b) in a period starting on or after 1 July 1993 —58 333; ’. (2) Section 9(4)— omit ‘ 1992 ’, insert ‘ 1993 ’.

5 Pay-roll Tax Amendment No. 54, 1992 ˙ Amendment of s. 11A (Interpretation) 5.(1) Section 11A(2)(a)— omit ‘ 1991 ’, insert ‘ 1992 ’. (2) Section 11A(2)(b)— omit ‘ 1992 ’, insert ‘ 1993 ’. (3) Section 11A(2)(b)— omit ‘ 600000 C ’ (twice occurring) , insert ‘ 700 000 C ’. (4) Section 11A(2)(c)— omit— ‘ “J” (maximum deduction) means 500000 for the financial year starting on 1 July 1991; ’, insert— ‘ J (maximum deduction) means 600 000 for the financial year starting on 1 July 1992; ’. (5) Section 11A(2)(c)— omit— ‘ “K” (maximum deduction) means 550000 for the financial year starting on 1 July 1991. ’, insert— ‘ K (maximum deduction) means 650 000 for the financial year starting on 1 July 1992. ’. ˙ Amendment of s. 12 (Registration) 6. Section 12(1)(a)— omit, insert— ‘ (a) pays or is liable to pay anywhere wages of more than— (i) if the month is a month after December 1992 and before July 1993—$12 500 per week; or

6 Pay-roll Tax Amendment No. 54, 1992 (ii) if the month is July 1993 or a subsequent month—$13 462 per week; ’. ˙ Amendment of s. 16J (Interpretation) 7.(1) Section 16J(1)(a)— omit ‘ 1991 ’, insert ‘ 1992 ’. (2) Section 16J(1)(b)— omit ‘ 1992 ’, insert ‘ 1993 ’. (3) Section 16J(1)(b)— omit ‘ 600000 C ’ (twice occurring) , insert ‘ 700 000 C ’. (4) Section 16J(1)(c)— omit— ‘ “J” (maximum deduction) means 500000 for the financial year starting on 1 July 1991; ’, insert— ‘ J (maximum deduction) means 600 000 for the financial year starting on 1 July 1992; ’. (5) Section 16J(1)(c)— omit— ‘ “K” (maximum deduction) means 550000 for the financial year starting on 1 July 1991. ’, insert— ‘ K (maximum deduction) means 650 000 for the financial year starting on 1 July 1992. ’. The State of Queensland 1992