Payroll Tax Amendment Act 2010 (ACT)

Payroll Tax Amendment Act 2010

A2010-53

An Act to amend the Payroll Tax Act 1987

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

1. Name of Act

   This Act is the Payroll Tax Amendment Act 2010.

2. Commencement

   This Act commences on the day after its notification day.

   NoteThe naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).

3. Legislation amended

   This Act amends the Payroll Tax Act 1987.

4. New part 6

   insert

Part 6Validation

1. Validation of payroll tax amounts and rates for the 2001‑2002 financial year

   The Taxation Administration (Payroll Tax) Revocation and Determination 2000 (DI2000-190) (the determination), purported to be signed by the Treasurer and dated 4 June 2000, is taken to be, and always have been, valid as if—

   (a)the amount of $950 000 in the determination, schedule 2 (Payroll Tax Rate for the 2001-2002 Financial Year) had been replaced with the amount of $1 250 000; and

   (b)a valid instrument determining the amounts and rates for the Act, sections 10 to 13 and section 16, stated in the determination, and modified by paragraph (a) had been properly—

   (i)made under the Taxation Administration Act 1999, section 139; and

   (ii)notified in the Gazette under the Subordinate Laws Act 1989, section 6 (1) (a); and

   (iii)laid before the Legislative Assembly under the Subordinate Laws Act 1989, section 6 (1) (c).

   NoteThe Subordinate Laws Act 1989 was repealed on 12 September 2001 by A2001-15.

2. Expiry—pt 6

   This part expires on the day it commences.

   NoteIf a law validates something that is or may otherwise be invalid, the validating effect of the law does not end merely because of the repeal of the law (see Legislation Act, s 88 (1)).

Endnotes

1. Presentation speech

   Presentation speech made in the Legislative Assembly on 18 November 2010.

2. Notification

   Notified under the Legislation Act on 16 December 2010.

3. Republications of amended laws

   For the latest republication of amended laws, see certify that the above is a true copy of the Payroll Tax Amendment Bill 2010, which was passed by the Legislative Assembly on 9 December 2010.

   Acting Clerk of the Legislative Assembly

   © Australian Capital Territory 2010