Pay-roll Tax (Further Amendment) Act 1986 (NSW)

PAY-ROLL TAX (FURTHER AMENDMENT) ACT 1986

No. 163

NEW SOUTH WALES

TABLE OF PROVISIONS

1. Short title

2.       Commencement

3. Amendment ot" Act No. 22. 1971

4.      Saving

SCHEDULE 1—AMENDMENTS TO THE PAY-ROLL TAX ACT 1971

PAY-ROLL TAX (FURTHER AMENDMENT) ACT 1986 No. 163

NEW SOUTH WALES

Act No. 163, 1986

An Act to amend the Pay-roll Tax Act 1971 so as to raise the pay-roll tax

threshold and for other purposes. [Assented to 17 December 1986]

Pay-roll Tax (Further Amendment) 1986

BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows:

Short title

1.     This Act may be cited as the "Pay-roll Tax (Further Amendment) Act

1986" .

Commencement

2. (1) Except as provided by subsection (2), this Act shall commence

on the date of assent to this Act.

(2) Schedule 1 (1) and (3), and section 3 in its application to those

provisions, shall commence on 1 January 1987.

Amendment of Act No. 22, 1971

3. The Pay-roll Tax Act 1971 is amended in the manner set forth in

Schedule 1.

Saving 4. Without limiting the application of the Interpretation Act 1897, an amendment effected by section 3 and Schedule 1 does not, except where otherwise specifically provided, affect any duty, obligation, liability, benefit or right imposed, created, incurred or existing in respect of wages paid or payable before the date on which the amendment takes effect.

Act No. 163

Pay-roll Tax (Further Amendment) 1986

SCHEDULE 1

(Sec. 3)

AMENDMENTS TO THE PAY-ROLL TAX ACT 1971

(1) Section 9B (Deduction from taxable wages after 1 January 1987)—

(a) Section 9B (1), definition of "prescribed amount" — Omit the definition, insert instead:

"prescribed amount" , in relation to a return for a return period

after the month of December 1986—

(a) of 1 month, means $25,000; and

(b) of 2 or more months, means the product ascertained by multiplying $25,000 by the number of months in that return period;

(b) Section 9B (3). (4)—

Omit "$2 for each $3" wherever occurring, insert instead "$3 for each $2"

(2) Section 1 1A (Interpretation for purposes of ss. 11A-11C)—

(a)	Section 1 1A (1A)— Omit "1 July 1985" , insert instead "1 July 1986" .
(b)	Section 11A (2), (2A)— Omit the subsections, insert instead:

(2) For the purposes of the financial year commencing on 1 July

1986, a reference in sections 11B and l i e to the "prescribed

amount" is. in relation to an employer, a reference to the amount

calculated in accordance with the following formula:

TW I000O0A , 150000B 1 [ / I00000A 1S0000B \ 1

T W | w

TW + IW I	184	181	181 J "~ L (	J	l l , " T ' " '	' ~	1	\	184	184	^	181	181	/ J	/
where—

T + + +

TW is the total of the taxable wages paid or payable by the

employer during that financial year;

IW is the total of the interstate wages paid or payable by the

employer during that financial year;

Pay-roll Tax (Further Amendment) 1986

SCHEDULE I—continued

AMENDMENTS TO THE PAY-ROLL TAX ACT 1971—continued

A is the number of days in respect of which wages (disregarding foreign wages) were paid or payable by the employer during the period commencing on 1 July 1986 and ending on 31 December 1986; and

B is the number of days in respect of which wages (disregarding foreign wages) were paid or payable by the employer during the period commencing on 1 January 1987 and ending on 30 June 1987.

(2A) For the purposes of the financial year commencing on 1 July 1987 and each financial year thereafter, a reference in sections

11B and l i e to the "prescribed amount" is, in relation to an

employer, a reference to the amount calculated in accordance with

the following formula:

TW [ 300000C 3 ( T W + I W ) _ 3 0 0 | | 0 C j

TW + IW L D 2

where—

TW is the total of the taxable wages paid or payable by the

employer during the financial year;

IW is the total of the interstate wages paid or payable by the

employer during the financial year;

C is the number of days in the financial year in respect of	which wages (disregarding foreign wages) were paid or
payable by the employer; and

D is the number of days in the financial year.

(3) Section 12 (Registration)—

Section 12(1), (2A)—
Omit "$3,846" wherever occurring, insert instead "$5,769" .

5   Act No. 163

Pay-roll Tax (Further Amendment) 1986

SCHEDULE 1—continued

AMENDMENTS TO THE PAY-ROLL TAX ACT 1971—continued

(4) Section 16i (Designated group employer)—

(a) Section 16l (1)—

Omit "exceeding-" . insert instead "exceeding the prescribed amount (within the meaning of section 9B) in relation to a return for that return period." .

(b)	Section 16i (l)(a). (b)— Omit the paragraphs.
(c)	Section 16l (4)— Omit "(a) or (b)" .

(5) Section 16i ("Prescribed amount" for purposes of ss. 16K and 16i.)—

(a)	Section 16.i (1 )— Omit "1 July 1985" , insert instead " l ' July 1986" .
(b)	Section 16J (2). (3)— Omit the subsections, insert instead:

(2) For the purposes of the financial year commencing on 1 July

1986, a reference in sections 16K and 16L to the "prescribed

amount" is, in relation to a designated group employer, a reference to the amount calculated in accordance with the following formula:

T W f lOOOOQA , 150000B 1 f ,T„, , ..... / 100000A , 150000B \

T W + IW L 184 + 181 J L ( + ' \ 184 + 181 /.

where—

TW is the total of taxable wages paid or payable by the members of the group, in respect of which that designated group employer is the designated group employer, during that financial year;

IW is the total of the interstate wages paid or payable by the

members of that group during that financial year;

Pay-roll Tax (Further Amendment) 1986

SCHEDULE I—continued

AMENDMENTS TO THE PAY-ROLL TAX ACT 197'I—continued

A is the number of days in that part of the period commencing on I July 1986 and ending on 31 December 1986 for which that designated group employer was the designated group employer in respect of that group, reduced by the number of days, if any, during that part in respect of which no wages (disregarding foreign wages) were paid or payable by any member of that group; and

B is the number of days in that part of the period commencing on 1 January 1987 and ending on 30 June 1987 for which that designated group employer was the designated group employer in respect of that group, reduced by the number of days, if any, during that part in respect of which no wages (disregarding foreign wages) were paid or payable by any member of that group.

(3) For the purposes of the financial year commencing on 1 July 1987 and each financial year thereafter, a reference in sections 16K and 16L to the "prescribed amount" is. in relation to a designated group employer, a reference to the amount calculated in accordance with the following formula:

TW 300000C 3 f,-.., , ,„,x { ( T W + I W ) - 3 0 m Q C j ] 300000C

TW + IW D 2

where—

TW is the total of the taxable wages paid or payable by the members of the group, in respect of which that designated group employer is the designated group employer, during the financial year;

IW is the total of the interstate wages paid or payable by the members of that group during the financial year:

C is the number of days in that part of the financial year for which that designated group employer was the designated group employer in respect of that group, reduced by the number of days, if any, during that part in respect of which no wages (disregarding foreign wages) were paid or payable by any member of that group; and

D is the number of days in the financial year.

' Act No. 163

Pay-roll Tax (Further Amendment) 1986

SCHEDULE 1—continued

AMENDMENTS TO THE PAY-ROLL TAX ACT 197'[—continued

(6) Section 16K (Annual adjustments)—

Section 16K (7), (8)—
Omit section 16K (7), insert instead:

(7) An application under subsection (4) shall be made within 6 years after the end of the financial year in respect of which the refund or rebate is applied for.

(8) The Chief Commissioner may, in a particular case, dispense with the necessity for an application.