Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007 (Vic)

Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007

No. 5 of 2007

table of provisions

Section  Page

1Purpose

2Commencement

3Exemption for volunteer firefighters and emergency service volunteers

4Repeal of Act

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Endnotes

Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007

No. 5 of 2007

[Assented to 20 March 2007]

The Parliament of Victoria enacts:

1Purpose

The purpose of this Act is to amend the Pay-roll Tax Act 1971 to provide an exemption for wages paid or payable to employees who are absent from work on volunteer firefighter or emergency service duty.

2Commencement

This Act is deemed to have come into operation on 1 November 2006.

3Exemption for volunteer firefighters and emergency service volunteers

After section 10(1)(j) of the Pay-roll Tax Act 1971 insert—

"(ja)to an employee in respect of any period during which the employee was taking part in bushfire fighting activities as a volunteer officer or member of a brigade within the meaning of the Country Fire Authority Act 1958 (but not in respect of wages paid or payable as recreation leave, annual leave, long service leave or sick leave);

(jb)to an employee in respect of any period during which the employee was engaging in emergency activities within the meaning of the Emergency Management Act 1986 as a volunteer emergency worker within the meaning of that Act (but not in respect of wages paid or payable as recreation leave, annual leave, long service leave or sick leave);".

4Repeal of Act

This Act is repealed on the first anniversary of the day on which it receives the Royal Assent.

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Endnotes

Minister's second reading speech—

Legislative Assembly: 15 February 2007

Legislative Council: 1 March 2007

The long title for the Bill for this Act was "A Bill for an Act to amend the Pay-roll Tax Act 1971 to provide an exemption for wages paid or payable to employees who are absent from work on volunteer firefighter or emergency service duty and for other purposes."