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This is a Bill, not an Act. For current law, see the Acts databases.
TASMANIA
__________
EMPLOYMENT INCENTIVE SCHEME (PAYROLL
TAX REBATE) AMENDMENT BILL 2014
__________
CONTENTS
PART 1 - PRELIMINARY
1. Short title
2. Commencement
PART 2 - EMPLOYMENT INCENTIVE SCHEME (PAYROLL TAX
REBATE) ACT 2009 AMENDED
3. Principal Act
4. Section 4 amended (Establishment of scheme)
5. Section 7 amended (Repeal of Act)
6. Section 10 amended (Claim for rebate)
PART 3 - EMPLOYMENT INCENTIVE SCHEME (PAYROLL TAX
REBATE) ACT 2009 FURTHER AMENDED
7. Principal Act
8. Section 4 amended (Establishment of scheme)
PART 4 - MISCELLANEOUS
9. Repeal of Act
[Bill 5]-I
2
EMPLOYMENT INCENTIVE SCHEME (PAYROLL
TAX REBATE) AMENDMENT BILL 2014
This Public Bill originated in the House of Assembly, and, having this day passed, is
now ready for presentation to the Legislative Council for its concurrence.
P. R. ALCOCK, Clerk of the House
27 May 2014
(Brought in by the Treasurer, the Honourable Peter Carl
Gutwein)
A BILL FOR
An Act to amend the Employment Incentive Scheme
(Payroll Tax Rebate) Act 2009
Be it enacted by His Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
PART 1 - PRELIMINARY
1. Short title
This Act may be cited as the Employment
Incentive Scheme (Payroll Tax Rebate)
Amendment Act 2014.
2. Commencement
(1) Except as provided by this section, the
provisions of this Act commence on the day on
which this Act receives the Royal Assent.
[Bill 5] 3
Employment Incentive Scheme (Payroll Tax Rebate) Amendment
Act 2014
Act No. of
s. 2 Part 1 - Preliminary
(2) Part 3 is taken to have commenced on
10 December 2012.
4
Employment Incentive Scheme (Payroll Tax Rebate) Amendment
Act 2014
Act No. of
Part 2 - Employment Incentive Scheme (Payroll Tax Rebate) Act 2009 s. 3
Amended
PART 2 - EMPLOYMENT INCENTIVE SCHEME
(PAYROLL TAX REBATE) ACT 2009 AMENDED
3. Principal Act
In this Part, the Employment Incentive Scheme
(Payroll Tax Rebate) Act 2009* is referred to as
the Principal Act.
4. Section 4 amended (Establishment of scheme)
Section 4 of the Principal Act is amended by
inserting after subsection (6) the following
subsections:
(7) The Crown is to establish a scheme for
the payment of rebates equivalent to the
payroll tax paid on new employment
created between 30 June 2014 and
30 June 2015.
(8) The Treasurer may publish a notice in the
Gazette limiting the duration of, or the
amount of rebates to be paid under, the
scheme specified in subsection (9).
(9) Unless a notice is published under
subsection (8), rebates under the scheme
referred to in subsection (7) may be paid
in respect of wages paid between
1 July 2014 and 30 June 2016.
*No. 36 of 2009
5
Employment Incentive Scheme (Payroll Tax Rebate) Amendment
Act 2014
Act No. of
s. 5 Part 2 - Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Amended
(10) A notice under subsection (8) is not a
statutory rule for the purposes of the
Rules Publication Act 1953.
5. Section 7 amended (Repeal of Act)
Section 7 of the Principal Act is amended by
omitting "1 January 2019" and substituting
"1 January 2020".
6. Section 10 amended (Claim for rebate)
Section 10 of the Principal Act is amended by
inserting after subsection (7B) the following
subsection:
(7C) A claim under a scheme established
under section 4(7) may not be made after
31 December 2016.
6
Employment Incentive Scheme (Payroll Tax Rebate) Amendment
Act 2014
Act No. of
Part 3 - Employment Incentive Scheme (Payroll Tax Rebate) Act 2009 s. 7
Further Amended
PART 3 - EMPLOYMENT INCENTIVE SCHEME
(PAYROLL TAX REBATE) ACT 2009 FURTHER
AMENDED
7. Principal Act
In this Part, the Employment Incentive Scheme
(Payroll Tax Rebate) Act 2009* is referred to as
the Principal Act.
8. Section 4 amended (Establishment of scheme)
Section 4(6) of the Principal Act is amended by
omitting "before 1 July 2015" and substituting
"between 1 July 2013 and 30 June 2015".
*No. 36 of 2009
7
Employment Incentive Scheme (Payroll Tax Rebate) Amendment
Act 2014
Act No. of
s. 9 Part 4 - Miscellaneous
PART 4 - MISCELLANEOUS
9. Repeal of Act
This Act is repealed on the three hundred and
sixty fifth day from the day on which it receives
the Royal Assent.
8 Government Printer, Tasmania