Payroll Tax Amendment Act 2013 (ACT)

Payroll Tax Amendment Act 2013

A2013-48

An Act to amend the Payroll Tax Act 2011

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

1. Name of Act

   This Act is the Payroll Tax Amendment Act 2013.

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 2011.

4. Schedule 2, new part 2.10

   insert

Part 2.10Disability employment concession

2.22Disability employment concession

(1)An employer may apply to the commissioner for a reduction of the amount of payroll tax payable by the employer in relation to an eligible person for a financial year.

NoteIf a form is approved under the Taxation Administration Act 1999, s 139C for this provision, the form must be used.

(2)The commissioner must reduce the amount of payroll tax payable by an employer in relation to an eligible person for a financial year by the concession amount in accordance with any guideline under section 2.23.

(3)A person is an eligible person if the person—

(a)has a qualifying disability; and

(b)is 17 to 24 years old; and

(c)is employed in relevant employment.

(4)For the Taxation Administration Act 1999, division 9.4 (Secrecy), a tax officer under that Act may disclose information obtained under or in relation to the administration of this part to the director-general of the administrative unit responsible for the Disability Services Act 1991 or a person authorised by that director‑general to receive the information.

(5)In this section:

concession amount, in relation to an eligible person, means—

(a)if the person is employed in relevant employment for more than 13 weeks, but not more than 26 weeks—$2 000; or

(b)if the person is employed in relevant employment for more than 26 weeks—$4 000.

qualifying disability means a disability under the Disability Services Act 1991.

relevant employment means employment—

(a)starting on or after 1 July 2013 but before 1 July 2015; and

(b)that is for an average of at least 8 hours each week; and

(c)for which taxable wages are paid.

NoteTaxable wages—see section 10.

2.23Disability employment concession guidelines

(1)The Minister may make guidelines for the exercise of a function under this part.

(2)A guideline is a disallowable instrument.

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

2.24Expiry—pt 2.10

This part expires on 1 January 2016.

Endnotes

1. Presentation speech

   Presentation speech made in the Legislative Assembly on 31 October 2013.

2. Notification

   Notified under the Legislation Act on 3 December 2013.

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 2013, which originated in the Legislative Assembly as the Payroll Tax Amendment Bill 2013 (No 2) and was passed by the Assembly on 26 November 2013.

   Deputy Clerk of the Legislative Assembly

   © Australian Capital Territory 2013