Payroll Tax (Amendment) Act 1999 (ACT)

AUSTRALIAN CAPITAL TERRITORY

Payroll Tax (Amendment) Act 1999

No. 26 of 1999

An Act to amend the Payroll Tax Act 1987

[Notified in ACT Gazette S22: 6 May 1999]

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

1. Short title

   This Act may be cited as the Payroll Tax (Amendment) Act 1999.

2. Commencement

   This Act commences on the day on which it is notified in the Gazette.

3. Principal Act

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

4. Exemption from tax

   Section 9 of the Principal Act is amended by omitting subsection (3) and substituting the following subsection:

5. Section 6 does not apply to wages paid or payable by an employment agent to a person (‘the subcontractor’) under a contract between the agent and the subcontractor for work performed by the subcontractor for a client of the agent in any of the following cases:

   (a)the subcontractor also supplies goods to the client under the contract and the wages amount to less than 50% of the value of the consideration paid or payable by the agent to the subcontractor for services and goods supplied to that client;

(b)the services provided by the subcontractor to the client are of a kind not ordinarily required by the employment agent and the subcontractor ordinarily renders services of that kind to the public generally;

(c)the subcontractor is a body corporate and individuals of both the following kinds perform the work for which the wages are paid or payable:

(i)a director or shareholder of the body;

(ii)an employee of the body who is not a director or shareholder;

(d)the subcontractor is a partnership and individuals of both the following kinds perform the work for which the wages are paid or payable:

(i)a partner;

(ii)an employee of the partnership;

(e)the subcontractor is a sole trader and individuals of both of the following kinds perform the work for which the wages are paid or payable:

(i)the subcontractor;

(ii)an employee of the subcontractor;

(f)the individuals who perform the work for which the wages are paid or payable together work for not more than 8 days in any month under a contract with the agent.”.

1. Repeal

   Section 21 of the Principal Act is repealed.

NOTE

Principal Act

1. Reprinted as at  31 January 1998.  See also Act No. 5, 1999.

[Presentation speech made in Assembly on 25 March 1999]

©  Australian Capital Territory 1999