Payroll Tax Amendment Act 2001 (ACT)

Payroll Tax Amendment Act 2001

No 87 of 2001

Contents

Page

1. Name of Act  2

2. Commencement  2

3. Act amended  2

4. Interpretation
   Section 3 (1), definition of apprentice  2

5. Section 3 (1), new definition  2

6. Exemption from tax
   Section 9 (1) (f), (g) and (h)  2

7. Section 9 (1)  2

8. Section 9 (1), new note  3

9. New section 9A  3

Payroll Tax Amendment Act 2001

No 87 of 2001

An Act to amend the Payroll Tax Act 1987

[Notified in ACT Gazette S64: 31 August 2001]

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

1. Name of Act

   This Act is the Payroll Tax Amendment Act 2001.

2. Commencement

   This Act commences, or is taken to have commenced, on

   
   

   1 September 2001.

   NoteThe naming and commencement provisions automatically commence on the notification day (see Interpretation Act 1967, s 10B).

3. Act amended

   This Act amends the Payroll Tax Act 1987.

4. Interpretation
   Section 3 (1), definition of apprentice

   omit

5. Section 3 (1), new definition

   insert

   new starter—see section 9A (Exemption from tax—new starters).

6. Exemption from tax
   Section 9 (1) (f), (g) and (h)

   omit

7. Section 9 (1)

   renumber paragraphs when Act next republished under Legislation Act 2001

8. Section 9 (1), new note

   insert

   NoteSection 6 also does not apply to wages paid or payable to new starters employed for the first time in an industry or occupation while they receive up to 1 year of training starting in their first year of employment (see s 9A (Exemption from tax—new starters)).

9. New section 9A

   insert

9AExemption from tax—new starters

1. This section applies to a person (the new starter) who—

   (a)is employed for the first time in an industry or occupation; and

   (b)is receiving eligible training for work in the industry or occupation.

2. For this section, eligible training is training that is—

   (a)approved by the Minister in writing; and

   (b)takes place during a single continuous period (the training period) that—

   (i)starts within the first 12 months after the new starter is first employed in the industry or occupation; and

   (ii)continues for no more than 12 months.

   NoteThe Minister may approve individual training courses or training courses of a particular class (see Legislation Act 2001, s 48 (2)).

3. Section 6 does not apply to wages paid or payable to the new starter for employment in the industry or occupation during the training period.

4. Subsection (3) applies to the new starter only in relation to 1 single continuous period of training that is eligible training.

5. Subsection (3) applies even if—

   (a)the new starter is employed at any time during the training period by an employer or employers different from the employer who first employed the new starter in the industry or occupation; or

   (b)the new starter is not continuously employed in the industry or occupation during the training period; or

   (c)the eligible training is a part of a course of training that began before the start of the training period, or continues after the end of the training period.

6. An approval under subsection (2) (a) is a disallowable instrument.

   Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act 2001.

7. An approval under subsection (2) (a) that is made within 1 week after the Payroll Tax Amendment Act 2001 is notified in the Gazette may be expressed to be taken to have effect from 1 September 2001.

8. Subsection (7) is a provision to which the Interpretation Act 1967, section 42 (Repeal does not end transitional or validating effect) applies.

   Note

   This will ensure that despite the expiry of s (7) (by the operation of

   
   

   s (9)), an approval mentioned in subsection (7), expressed to be taken to have effect from 1 September 2001, continues to be valid.

9. Subsections (7) and (8), and this subsection, expire 1 month after the Payroll Tax Amendment Act 2001 is notified in the Gazette.       

Endnote

Act amended

Republished as in force on 31 July 1999 (Republication No 6).  See also Act 2000 No 34.

[Presentation speech made in Assembly on 28 August 2001]

© Australian Capital Territory 2001