Pay-roll Tax Amendment Regulation 1991 (Qld)

Queensland Subordinate Legislation 1991 No. 192 Pay-roll Tax Act 1971 PAY-ROLL TAX AMENDMENT REGULATION 1991 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 Amended regulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 4 Name of provision units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5 References to a provision of the Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 6 Replacement of s.1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1. Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 7 Amendment of s.8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8 Amendment of s.10A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 9 Amendment of THE SCHEDULE (Form PR2) . . . . . . . . . . . . . . . . . . . . . . . 4 Short title 1. This regulation may be cited as the Pay-roll Tax Amendment Regulation 1991 . Commencement 2. This regulation commences on 1 January 1992.

2 Pay-roll Tax Amendment Regulation 1991 Amended regulation 3. The Pay-roll Tax Regulations 1971 are amended as set out in this regulation. Name of provision units 4.(1) A provision of the Pay-roll Tax Regulations 1971 that was, immediately before the commencement of this section, called a regulation may be called a section. (2) A provision of the Pay-roll Tax Regulations 1971 that was, immediately before the commencement of this section, called a subregulation may be called a subsection. (3) A reference in the Pay-roll Tax Regulations 1971 to a regulation or subregulation of the regulations designated by a number is a reference to a section or subsection of the regulations designated by that number. References to a provision of the Act 5. If— (a) there is a reference in the Pay-roll Tax Regulations 1971 to a provision of the Pay-roll Tax Act 1971 ; and (b) the words ‘of the Act’, or words of similar effect, do not appear at the end of the reference; the Pay-roll Tax Regulations 1971 are amended by inserting the words ‘of the Act’ at the end of the reference. Replacement of s.1 6. Section 1— omit, insert — ‘Short title ‘1. This regulation may be cited as the Pay-roll Tax Regulation 1971 . ’.

3 Pay-roll Tax Amendment Regulation 1991

4 Pay-roll Tax Amendment Regulation 1991 Amendment of s.8 7.(1) Section 8(2)— omit ‘ after 1st January, 1990 ’, insert ‘ after 1 January 1992 ’ . (2) Section 8(2)— omit — ‘ E represents in the period commencing on 1st January, 1990 and ending on 30th June, 1990 and thereafter, $41, 667; N represents in the period commencing on 1st January, 1990 and ending on 30th June, 1990 and thereafter, 1/3. ’ , insert — ‘ E 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; N means in the period starting on 1 January 1992 and ending on 30 June 1992 and subsequent periods—1/3. ’. Amendment of s.10A 8.(1) Section 10A(2)— omit ‘ after 1st January, 1990 ’ , insert ‘ after 1 January 1992 ’. ;(2) Section 10A(2)— omit — ‘ E represents in the period commencing on 1st January, 1990 and ending on 30th June, 1990 and thereafter, $41,667; N represents in the period commencing on 1st January, 1990 and ending on 30th June, 1990 and thereafter, 1/3. ’ , insert — ‘ E means— (a) in the period starting on 1 January 1992 and ending on 30 June

5 Pay-roll Tax Amendment Regulation 1991 1992—$45 833; and

6 Pay-roll Tax Amendment Regulation 1991 (b) in the period starting on 1 July 1992 and ending on 30 June 1993 and subsequent periods—$50 000; N means in the period starting on 1 January 1992 and ending on 30 June 1992 and subsequent periods—1/3. ’. Amendment of THE SCHEDULE (Form PR2) 9. THE SCHEDULE (Form PR2 (APPLICATION REGISTRATION AS EMPLOYER))— omit paragraph 3 (Wage Particulars), insert — FOR

7 Pay-roll Tax Amendment Regulation 1991 ‘ 3.Wage particulars Indicate (wah)ether during any month you paid or were liable to pay anywhere in AUSTRALIA wages in excess of average weekly wages shown for each of the periods shown. If yes, indicate actual *taxable wages shown or to be shown in your Queensland return(s) and wages paid in other States and Territories of the Commonwealth during the relevant periods. Period Average Weekly Wages $ Answer Yes/No Date First Exceeded Qld Taxable Wages for Period Ex-Qld Wages for Period Before 1-7-83 1-7-83 to 31-12-83 1-1-84 to 30-6-84 1-7-84 to 31-12-84 1-1-85 to 30-6-85 3 923 3 923 4 846 4 846 5 192 1-7-85 to 31-12-85 1-1-86 to 30-6-86 1-7-86 to 31-12-86 1-1-87 to 30-6-87 5 192 5 769 5 769 6 230 1-7-87 to 30-6-88 1-7-88 to 31-12-88 1-1-89 to 30-6-89 1-7-89 to 31-12-89 6 230 6 230 7 846 8 654 1-1-90 to 30-6-90 1-7-90 to 30-6-91 1-7-91 to 31-12-91 1-1-92 to 30-6-92 9 615 9 615 9 615 10 577 each subsequent financial year 11 538 (b) What is the estimated amount of annual wages payable for the WHOLE of the current financial year in: (1) Queensland (1) $

8 Pay-roll Tax Amendment Regulation 1991 (2) other States or Territories of the Commonwealth (2) $ * N.B.—Where taxable wages were paid or payable in both Queensland and in another State or Territory or States or Territories of the Commonwealth, then before a proportional deduction may be made from the taxable wages shown or to be shown in your Queensland return(s), a Form PR1 is required to be completed and lodged. A proportional deduction from taxable wages may be available in Queensland. ’. ENDNOTES 1. Made by the Governor in Council on 19 December 1991. 2. Published in the Gazette on 21 December 1991. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Queensland Treasury. The State of Queensland 1991