Pay-roll Tax Regulations 1999 (TAS)

Pay-roll Tax Regulations 1999

I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Pay-roll Tax Act 1971 .1 November 1999

G. S. M. GREEN

Governor

By His Excellency’s Command,

DAVID CREAN

Treasurer

1Short titleThese regulations may be cited as the Pay-roll Tax Regulations 1999 . 2CommencementThese regulations take effect on the day on which their making is notified in the Gazette. 3Travelling and accommodation allowancesFor the purposes of the definition of "wages" in section 2(1) of the Pay-roll Tax Act 1971 , the following are the prescribed rates for allowances for travelling and accommodation: (a) for a travelling allowance for the use of a motor vehicle by the employee in the course of his or her employment, 55.56 cents for each kilometre for which the employee uses the motor vehicle; (b) for an accommodation allowance for accommodation expenses incurred by the employee in the course of his or her employment where the employee is away from home overnight, $100 for each night the employee is away. 4RescissionThe Pay-roll Tax Regulations 1976 are rescinded.

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 10 November 1999

These regulations are administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the regulation) These regulations –

(a) prescribe rates for travelling and accommodation allowances for the purposes of the Pay-roll Tax Act 1971 ; and (b) rescind the Pay-roll Tax Regulations 1976 .