Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 (Vic)

Pay-roll Tax (Maternity and Adoption Leave

Exemption) Act 2003

Act No. 12/2003

TABLE OF PROVISIONS

Section Page

1.	Purpose	1
2.	Commencement	1
3.	New section 11 inserted	2
11. Exemption for paid maternity or adoption leave	2

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ENDNOTES 4

i

Victoria

No. 12 of 2003

Pay-roll Tax (Maternity and Adoption

Leave Exemption) Act 2003†

[Assented to 6 May 2003]

The Parliament of Victoria enacts as follows:

1. Purpose

The purpose of this Act is to amend the Pay-roll Tax Act 1971 to grant an exemption from pay-roll tax in respect of paid maternity leave and paid adoption leave with effect from 1 January 2003.

2. Commencement

This Act comes into operation on the day on which it receives the Royal Assent.

Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2003

Act No. 12/2003 s. 3

3. New section 11 inserted

See:

After section 10A of the Pay-roll Tax Act 1971	Act No.
insert—	8154. Reprint No. 9
"11. Exemption for paid maternity or adoption	as at 1 July 2002.

leave	LawToday:
(1) An employer is entitled to an exemption	dpc.vic.
from pay-roll tax for any wages paid or	gov.au
payable on or after 1 January 2003 to an employee in respect of—
(a)	maternity leave, being leave given to a female employee in connection with her pregnancy or the birth of her child (other than sick leave, recreation leave, annual leave or any similar leave); or
(b)	adoption leave, being leave given to an employee in connection with the adoption of a child by him or her (other than sick leave, recreation leave, annual leave or any similar leave).

(2) It is immaterial whether the leave is taken during or after the pregnancy or before or after the adoption.

(3) The exemption is limited to wages paid or

payable in respect of a maximum of
14 weeks maternity leave in respect of any
one pregnancy and 14 weeks adoption leave

in respect of any one adoption.

(4) For the avoidance of doubt, a reference in

sub-section (3) to a period of 14 weeks leave

is a reference to—

(a)

a period that is the equivalent of of full-time employees who take leave on less than full pay;

Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2003

s. 3

s. 3 Act No. 12/2003

(b) a period of 14 weeks leave at part-time rates of pay, in the case of part-time employees.

(5) The exemption does not apply to any part of

wages paid or payable in respect of maternity
or adoption leave that comprises fringe
benefits.

(6) An employer wishing to claim the exemption in respect of maternity leave must obtain and keep a medical certificate in respect of, or

statutory declaration by, the employee—

(a)	stating that the employee is or was pregnant; or
(b)	stating that the employee has given birth and the date of birth.

(7) An employer wishing to claim the exemption in respect of adoption leave must obtain and keep a statutory declaration by the employee stating—

(a)	that a child has been placed in the custody of the employee pending the making of an adoption order; or
(b)	that an adoption order has been made or recognised in favour of the employee.

Note: Section 55 of the Taxation Administration

Act 1997 requires these records to be kept for
at least 5 years unless the Commissioner of
State Revenue authorises earlier destruction.

(8) An employer is entitled to a refund of any tax paid in respect of wages for which the employer would have been entitled to an

exemption under this section had it been in

operation at the time the tax was paid.".

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Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2003

Act No. 12/2003 Endnotes

ENDNOTES

†

Minister's second reading speech—

Legislative Assembly: 27 February 2003

Legislative Council: 8 April 2003

The long title for the Bill for this Act was "to amend the Pay-roll Tax
Act 1971 to grant an exemption from pay-roll tax in respect of paid
maternity leave and paid adoption leave and for other purposes."