Pay-roll Tax Amendment Act (No. 2) 2000 (TAS)

Pay-roll Tax Amendment Act (No. 2) 2000

An Act to amend the Pay-roll Tax Act 1971

[Royal Assent 14 November 2000]

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 (No. 2) 2000 . 2CommencementThis Act is taken to have commenced on 1 July 2000. 3Principal ActIn this Act, the Pay-roll Tax Act 1971 is referred to as the Principal Act. 4Section 2 amended (Interpretation) Section 2(1) of the Principal Act is amended as follows: (a) by omitting the definition of corporation and substituting the following definition: corporation means a corporation as defined in the Corporations Law; (b) by inserting the following definition after the definition of group : GST means GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; (c) by omitting the definition of relevant contract payment and substituting the following definition: relevant contract payment means a payment for or in relation to the performance of work under a relevant contract – (a) excluding any GST payable in relation to that contract; and (b) including the value of any benefits provided under that contract which would be fringe benefits if paid, payable or provided to a person in the capacity of an employee; (d) by omitting the definition of voting share and substituting the following definition: voting share means voting share as defined in the Corporations Law; 5Section 2AB amended (Employment agents) Section 2AB(2) of the Principal Act is amended as follows: (a) by omitting from paragraph (c)(iii) "employee." and substituting "employee; and"; (b) by inserting the following paragraph after paragraph (c) : (d) any amount taken to be wages paid or payable by the employment agent under paragraph (c) does not include any GST payable on the supply to which the employment agency contract relates. 6Section 3D amended (Effect of certain contracts) Section 3D of the Principal Act is amended by inserting after subsection (1) the following subsection: (1A)  A determination made under subsection (1)(e) is not to include any GST payable on the supply to which the contract relates. 7Section 11C amended (Grouping of corporations) Section 11C of the Principal Act is amended by omitting "section 7 (5) of the Companies (Tasmania) Code" and substituting "section 50 of the Corporations Law". 8Section 11E amended (Grouping of commonly controlled businesses) Section 11E(3) of the Principal Act is amended by omitting " section 7 (5) of the Companies (Tasmania) Code " and substituting "section 50 of the Corporations Law". 9Section 25 amended (Liquidator to give notice) Section 25(7)(b) of the Principal Act is amended by omitting " Companies (Tasmania) Code " and substituting "Corporations Law".

[Second reading presentation speech made in:

House of Assembly on 10 OCTOBER 2000

Legislative Council on 24 OCTOBER 2000]