Pay-roll Tax Amendment Regulation (No. 2) 1997 (Qld)

Queensland Subordinate Legislation 1997 No. 334 Pay-roll Tax Act 1971 PAY-ROLL TAX AMENDMENT REGULATION (No. 2) 1997 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Regulation amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 4 Amendment of s 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5 Amendment of s 10A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

s1 2 s5 Pay-roll Tax Amendment (No. 2) No. 334, 1997 ˙ Short title 1. This regulation may be cited as the Pay-roll Tax Amendment Regulation (No. 2) 1997 . ˙ Commencement 2. This regulation commences on 1 January 1998. ˙ Regulation amended 3. This regulation amends the Pay-roll Tax Regulation 1971 . ˙ Amendment of s 8 4.(1) Section 8(2), ‘after 1 July 1996’— omit, insert— ‘after 1 July 1997’. (2) Section 8(2), ‘ “E” means’ to ‘$66 667.’— omit, insert— ‘ “E” means— (a) for the period starting on 1 July 1997 and ending on 31 December 1997—$66 667; and (b) for the period starting on or after 1 January 1998—$70 833.’. ˙ Amendment of s 10A 5.(1) Section 10A(2), ‘after 1 July 1996’— omit, insert— ‘after 1 July 1997’. (2) Section 10A(2), ‘ “E” means’ to ‘$66 667.’— omit, insert—

s5 3 s5 Pay-roll Tax Amendment (No. 2) No. 334, 1997 ‘ “E” means— (a) for the period starting on 1 July 1997 and ending on 31 December 1997—$66 667; and (b) for the period starting on or after 1 January 1998—$70 833.’. ENDNOTES 1. Made by the Governor in Council on 9 October 1997. 2. Notified in the gazette on 10 October 1997. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Office of State Revenue. © State of Queensland 1997