Pay-roll Tax Amendment Act 1997 (TAS)

Pay-roll Tax Amendment Act 1997

An Act to amend the Pay-roll Tax Act 1971

[Royal Assent 14 January 1998]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1Short titleThis Act may be cited as the Pay-roll Tax Amendment Act 1997 . 2CommencementThis Act commences on a day to be proclaimed. 3Principal ActIn this Act, the Pay-roll Tax Act 1971 is referred to as the Principal Act. 4Long title amended The long title of the Principal Act is amended by omitting "and collection". 5Section 2 amended (Interpretation) Section 2(1) of the Principal Act is amended as follows: (a) by omitting the definition of Commissioner and substituting the following definition: Commissioner means the Commissioner of State Revenue as defined in the Taxation Administration Act 1997 ; (b) by omitting the definition of tax ; (c) by omitting the definition of trustee and substituting the following definition: trustee includes – (a) a person who is a trustee under an implied or constructive trust; and (b) in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person; and (c) a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding up; and (d) a receiver, guardian, committee or manager of the property of a person who is under a legal or other disability; and (e) a person having possession, control or management of a business or the property of a person who is under a legal or other disability; and (f) any person acting in a fiduciary capacity; 6Section 2A insertedAfter section 2 of the Principal Act , the following section is inserted in Part I: 2ATaxation Administration Act 1997 This Act is to be read together with the Taxation Administration Act 1997 which provides for the administration and enforcement of this Act. 7Part II repealed Part II of the Principal Act is repealed. 8Section 9 amended (Deduction for small businesses) Section 9(1) of the Principal Act is amended by omitting " section 18 " and substituting " Part 3 of the Taxation Administration Act 1997 ". 9Section 13 amended (Returns by employer) Section 13 of the Principal Act is amended as follows: (a) by omitting from subsection (1) "subject to subsection (2) ,"; (b) by omitting subsection (2); (c) by omitting subsection (3); (d) by omitting from subsection (3A) "or subsection (2)" twice occurring; (e) by omitting from subsection (3B) "or subsection (2)"; (f) by omitting subsection (4); (g) by omitting subsection (5). 10Section 14 repealed Section 14 of the Principal Act is repealed. 11Section 16 repealed Section 16 of the Principal Act is repealed. 12Part V: Heading amendedThe heading to Part V of the Principal Act is amended by omitting "COLLECTION AND". 13Sections 18 and 19 repealedSections 18 and 19 of the Principal Act are repealed. 14Sections 21 to 24 repealedSections 21 to 24 inclusive of the Principal Act are repealed. 15Sections 27 to 31 repealedSections 27 to 31 inclusive of the Principal Act are repealed. 16Parts VI and VII repealed Parts VI and VII of the Principal Act are repealed. 17Sections 43 to 48 repealedSections 43 to 48 inclusive of the Principal Act are repealed.

[Second reading presentation speech made in:

House of Assembly on 4 DECEMBER 1997

Legislative Council on 9 DECEMBER 1997]