Pay-roll Tax (Employment Agency Contracts) Regulations 1999 (Vic)

Pay-roll Tax (Employment Agency Contracts)

Regulations 1999

S.R. No. 3/1999

TABLE OF PROVISIONS

Regulation Page

1.	Objective	1
2.	Authorising provisions	1
3.	New regulation 6A inserted	1

6A. Prescribed amount—employment agency contracts 1

i

STATUTORY RULES 1999

S.R. No. 3/1999

Pay-roll Tax Act 1971

Pay-roll Tax (Employment Agency Contracts)

Regulations 1999

The Governor in Council makes the following Regulations:
Dated: 19 January 1999

Responsible Minister:

ALAN R. STOCKDALE

Treasurer

STACEY ROBERTSON

Acting Clerk of the Executive Council

1. Objective

The objective of these Regulations is to prescribe the amount that is not attributable to the provision of services under an employment agency contract.

2. Authorising provisions

These Regulations are made under sections 3D(4) and 50 of the Pay-roll Tax Act 1971.

3. New regulation 6A inserted

After regulation 6 of the Pay-roll Tax Regulations
19981 insert—

"6A. Prescribed amount—employment agency

contracts

For the purposes of section 3D(4) of the Act, the part of a larger amount paid or payable in connection with an employment agency

Pay-roll Tax (Employment Agency Contracts) Regulations 1999

r. 3 S.R. No. 3/1999

contract that is not attributable to the
provision of services in connection with that

contract is 25% of the larger amount.".

═══════════════

Pay-roll Tax (Employment Agency Contracts) Regulations 1999

S.R. No. 3/1999 Notes