Payroll Tax (Amendment) Act 1995 (ACT)

AUSTRALIAN CAPITAL TERRITORY

Payroll Tax (Amendment) Act 1995

No. 10 of 1995

An Act to amend the Payroll Tax Act 1987

[Notified in ACT Gazette S135: 30 June 1995]

The Legislative Assembly for the Australian Capital Territory enacts as follows:

Short title

1.  This Act may be cited as the Payroll Tax (Amendment) Act 1995.

Commencement

2.  (1)  Sections 1, 2 and 3 commence on the day on which this Act is notified in the Gazette.

(2)  The remaining provisions commence on a day fixed by the Minister by notice in the Gazette.

(3)  If the remaining provisions have not commenced before the end of the period of 6 months commencing on the day on which this Act is notified in the Gazette, those provisions, by force of this subsection, commence on the first day after the end of that period.

Principal Act

3.  In this Act, “Principal Act” means the Payroll Tax Act 1987.1

Exemption from tax

4.  Section 9 of the Principal Act is amended—

(a)by inserting after paragraph (1) (h) the following paragraph:

“(ha)to a prescribed person, where the wages are in respect of the period of 2 years commencing on the first day of the person’s employment by the employer by whom those wages were paid or are payable;”; and

(b)by adding at the end the following subsection:

“(5)  In paragraph (1) (ha), ‘prescribed person’, in relation to an employer, means a person who was during a period longer than 12 months immediately prior to commencing employment with the employer—

(a)registered as unemployed with the Commonwealth Employment Service; and

(b)receiving an allowance in respect of that unemployment under the Social Security Act 1991 of the Commonwealth;

disregarding any period not exceeding, or periods in the aggregate not exceeding, 4 weeks during which the person was not so registered or was not receiving such an allowance.”.

Transitional

5.  Paragraph 9 (1) (ha) of the Principal Act as amended by this Act applies only in relation to a person who commenced employment, with the employer referred to in that paragraph, on or after the date of commencement of section 4 of this Act.

NOTE

Principal Act

1. Reprinted as at 28 February 1995.

[Presentation speech made in Assembly on 1 June 1995]

©  Australian Capital Territory 1995