Pay-roll Tax Amendment (Apprentices Concession and Rate Reduction) Act 1999 (NSW)

An Act to amend the Pay-roll Tax Act 1971 to exempt certain wages of apprentices from pay-roll tax and to reduce the rate of pay-roll tax.

1Name of Act

This Act is the Pay-roll Tax Amendment (Apprentices Concession and Rate Reduction) Act 1999.

2Commencement

This Act commences on 1 July 1999.

3Amendment of Pay-roll Tax Act 1971 No 22

The Pay-roll Tax Act 1971 is amended as set out in Schedule 1.

Schedule 1Amendments

(Section 3)

[1]Section 10A

Insert after section 10:

10AExemptions from pay-roll tax of wages of apprentices(1)

In this section, apprentice has the same meaning as in the Industrial and Commercial Training Act 1989.

(2)

The wages liable to pay-roll tax under this Act do not include:

• (a)

  in the case of a first year apprentice (being a person who is recognised by the Department of Education and Training as a first year apprentice under the Industrial and Commercial Training Act 1989)—75% of the wages paid or payable to the apprentice, or

• (b)

  in the case of a second year apprentice (being a person who is recognised by the Department of Education and Training as a second year apprentice under the Industrial and Commercial Training Act 1989)—50% of the wages paid or payable to the apprentice, or

• (c)

  in the case of a third year apprentice (being a person who is recognised by the Department of Education and Training as a third year apprentice under the Industrial and Commercial Training Act 1989)—25% of the wages paid or payable to the apprentice.

(3)

Nothing in this section affects section 10 (1) (m).

(4)

This section has effect in respect of wages paid or payable for services performed or rendered on or after 1 July 1999.

[2]Schedule 2 Calculation of pay-roll tax liability from 1 July 1996

Omit “6.7” from clause 13 (1) (b). Insert instead “6.4”.