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TASMANIA
__________
EMPLOYMENT INCENTIVE SCHEME (PAYROLL
TAX REBATE) BILL 2009
__________
CONTENTS
PART 1 - PRELIMINARY
1. Short title
2. Commencement
3. Interpretation
4. Establishment of scheme
5. Payments from Consolidated Fund
6. Administration of scheme
7. Repeal of Act
PART 2 - EMPLOYMENT INCENTIVE SCHEME REBATE
Division 1 - Eligibility criteria
8. Commissioner to determine eligibility criteria
Division 2 - Entitlement to rebate
9. Entitlement to rebate
Division 3 - Claim for rebate
10. Claim for rebate
Division 4 - Decision on claim
11. Commissioner to decide claims
12. Payment of rebate
13. Conditions generally
[Bill 43]-I
14. Power to correct decision
Division 5 - Objections and appeals
15. Objections
16. Powers of Commissioner on objection
17. Right of review or appeal
18. Objection, review or appeal not to stay proceedings based on
relevant decision
PART 3 - ADMINISTRATION
Division 1 - Administration generally
19. Delegation
20. Authorised officers
21. Identity cards
Division 2 - Application of certain provisions of Taxation Administration Act
1997
22. Application of certain provisions of Taxation Administration Act
1997
PART 4 - MISCELLANEOUS
23. False or misleading statements
24. Power to require repayment and impose penalty
25. Power to recover amount paid in error, &c.
26. Recovery of rebates and costs from third parties
27. Evidence
28. Time for commencing prosecution
29. Protection of officers, &c.
30. Regulations
31. Administration of Act
2
EMPLOYMENT INCENTIVE SCHEME (PAYROLL
TAX REBATE) BILL 2009
(Brought in by the Premier, the Honourable David John
Bartlett)
A BILL FOR
An Act to enable the administration of a scheme for the
payment of rebates to promote the creation of new
employment between 11 June 2009 and 30 June 2010
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) Act
2009.
2. Commencement
This Act is taken to have commenced on
11 June 2009.
[Bill 43] 3
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 3 Part 1 - Preliminary
3. Interpretation
In this Act, unless the contrary intention
appears -
"approved form" means a form approved by
the Commissioner;
"authorised officer" means -
(a) the Commissioner; and
(b) a person appointed as an
authorised officer under
section 20;
"claim" means a claim for an employment
incentive scheme rebate under
section 10;
"claimant" means a person making a claim
for an employment incentive scheme
rebate under section 10;
"commencement day" means the day on
which this Act is taken to have
commenced;
"Commissioner" means the Commissioner of
State Revenue appointed as such under
the Taxation Administration Act 1997;
"Deputy Commissioner" means a person
appointed under section 11 of the
Taxation Administration Act 1997;
4
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 1 - Preliminary s. 3
"eligibility criteria" means the criteria
determined by the Commissioner under
section 8;
"employment incentive scheme" means the
scheme for payment of employment
incentive scheme rebates established
under this Act;
"function" includes a duty;
"interest" means interest required to be paid
under section 25;
"objector" means a person who lodges an
objection under section 15;
"payroll tax" has the same meaning as in
section 3 of the Payroll Tax Act 2008;
"premises" includes land, a vehicle, a vessel
and an aircraft;
"rebate" means an amount paid or payable
under this Act;
"registered employer" means a person
registered as an employer under section
86 of the Payroll Tax Act 2008;
"regulations" means the regulations made
and in force under this Act;
"tax" has the same meaning as in section 3 of
the Taxation Administration Act 1997;
5
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 4 Part 1 - Preliminary
"taxation law" has the same meaning as in
section 3 of the Taxation Administration
Act 1997;
"wages" has the same meaning as in section 3
of the Payroll Tax Act 2008.
4. Establishment of scheme
(1) The Crown is to establish a scheme for the
payment of rebates equivalent to the payroll tax
paid on new employment created between
11 June 2009 and 30 June 2010.
(2) Rebates under the scheme referred to in
subsection (1) may be paid in respect of wages
paid before 1 July 2011.
5. Payments from Consolidated Fund
Where the Commissioner becomes liable to pay
amounts in accordance with the provisions of
this Act, those amounts shall be paid from the
Consolidated Fund.
6. Administration of scheme
Rebates are to be paid to registered employers
under such conditions as are determined by the
Commissioner.
6
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 1 - Preliminary s. 7
7. Repeal of Act
This Act is repealed on 1 January 2015.
7
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 8 Part 2 - Employment Incentive Scheme Rebate
PART 2 - EMPLOYMENT INCENTIVE SCHEME
REBATE
Division 1 - Eligibility criteria
8. Commissioner to determine eligibility criteria
The Commissioner is to determine the criteria
governing a claimant's eligibility for the
employment incentive scheme rebate.
Division 2 - Entitlement to rebate
9. Entitlement to rebate
An employment incentive scheme rebate is
payable under this Act if the claimant meets the
eligibility criteria determined by the
Commissioner.
Division 3 - Claim for rebate
10. Claim for rebate
(1) A claim for an employment incentive scheme
rebate is to be made to the Commissioner.
(2) A claim -
(a) must be in a form approved by the
Commissioner; and
(b) must contain the information required by
the Commissioner.
8
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 2 - Employment Incentive Scheme Rebate s. 11
(3) A claimant must provide the Commissioner with
any further information the Commissioner
requires to decide the claim.
(4) Information provided by a claimant in relation to
a claim must, if the Commissioner so requires,
be verified by statutory declaration or supported
by other evidence required by the
Commissioner.
(5) A claim may only be made within a period
determined by the Commissioner.
(6) However, the Commissioner has discretion to
allow a claim before or after the claim period
mentioned in subsection (5).
(7) A claim may not be made after
31 December 2011.
(8) A claimant may, with the Commissioner's
consent, amend a claim.
Division 4 - Decision on claim
11. Commissioner to decide claims
(1) The Commissioner is to decide if an
employment incentive scheme rebate is payable
on a claim, and the amount of that rebate.
(2) If the Commissioner decides that an employment
incentive scheme rebate is payable on a claim,
the Commissioner may authorise the payment of
that rebate.
9
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 12 Part 2 - Employment Incentive Scheme Rebate
12. Payment of rebate
(1) An employment incentive scheme rebate is to be
paid in any way the Commissioner considers
appropriate.
(2) An employment incentive scheme rebate is to be
paid -
(a) to the claimant; or
(b) a person nominated by the claimant.
(3) If the claimant has an outstanding liability under
a taxation law or this Act, the Commissioner
may apply the amount of an employment
incentive scheme rebate, or part of the amount,
towards that liability.
13. Conditions generally
(1) The Commissioner may impose any conditions
on an employment incentive scheme rebate that
he or she considers appropriate.
(2) A claimant must -
(a) give notice of non-compliance with a
condition imposed by the Commissioner
(under this section or any other provision
of this Act) within a period determined
by the Commissioner; and
(b) repay the rebate within a period
determined by the Commissioner.
10
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 2 - Employment Incentive Scheme Rebate s. 14
(3) A person who fails to comply with a condition
imposed by the Commissioner (under this
section or any other provision of this Act) is
guilty of an offence.
Penalty: In the case of -
(a) a body corporate, a fine not
exceeding 500 penalty units; or
(b) in any other case, a fine not
exceeding 100 penalty units.
14. Power to correct decision
If the Commissioner decides a claim and is later
satisfied (independently of an objection under
this Act) that -
(a) the decision was incorrect; or
(b) the decision was made on the basis of, or
having regard to, false or misleading
information provided by the claimant or
a third party; or
(c) the claimant failed to provide
information, that was relevant to the
making of the decision on the claim,
which they ought reasonably to have
provided; or
(d) the claimant failed to comply with any
conditions imposed on the employment
incentive scheme rebate, or failed to
11
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 15 Part 2 - Employment Incentive Scheme Rebate
comply with or meet any relevant
eligibility criteria -
the Commissioner may vary or reverse the
decision.
Division 5 - Objections and appeals
15. Objections
(1) A claimant who is dissatisfied with the
Commissioner's decision -
(a) on the claim; or
(b) to vary or reverse a decision in
accordance with section 14; or
(c) to require repayment of the rebate under
section 24; or
(d) to impose a penalty under section 24 -
may lodge a written notice of objection with the
Commissioner.
(2) An objection is to -
(a) be in writing; and
(b) state in full the grounds for the objection.
(3) An objection is to be lodged within 60 days after
the date of service of notice of the
Commissioner's decision on the claimant.
12
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 2 - Employment Incentive Scheme Rebate s. 16
(4) An objection is taken to have been lodged when
it is received by the Commissioner.
(5) If the Commissioner is satisfied that an objector
has a reasonable excuse for failing to lodge an
objection within the 60-day period, the
Commissioner may extend the time for lodging
the objection.
(6) A person making an objection has the onus of
proving his or her case.
16. Powers of Commissioner on objection
(1) After considering an objection, the
Commissioner may confirm, vary or reverse the
decision that was subject to the objection.
(2) The Commissioner must give the objector
written notice of the determination of the
objection, setting out the reasons for the
determination.
(3) The Commissioner may only delegate the
function to consider and the power to determine
an objection to a person who -
(a) is not the person who made the decision
to which the objection relates; and
(b) is not the subordinate of the person
referred to in paragraph (a).
13
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 17 Part 2 - Employment Incentive Scheme Rebate
17. Right of review or appeal
(1) A claimant may apply to the Magistrates Court
(Administrative Appeals Division) for a review
of, or may appeal to the Supreme Court against -
(a) the Commissioner's determination of the
claimant's objection; or
(b) the Commissioner's failure to determine
the claimant's objection.
(2) An application for review or an appeal -
(a) is to be made within 60 days after the
date of service on the claimant of the
notice of the Commissioner's
determination of the objection for a
review or appeal under subsection (1)(a);
or
(b) is not to be made before 90 days after the
objection was lodged for a review or
appeal under subsection (1)(b).
(3) A claimant must give written notice to the
Commissioner of the intention to apply for a
review or make an appeal under
subsection (1)(b) at least 14 days before the
application for a review or appeal is made.
18. Objection, review or appeal not to stay proceedings
based on relevant decision
(1) Although a decision is subject to an objection,
review or appeal, the Commissioner may act on
14
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 2 - Employment Incentive Scheme Rebate s. 18
the basis that the decision is correct until the
objection, review or appeal is determined.
(2) When an objection, review or appeal is
determined, the Commissioner must take any
necessary action to give effect to that
determination.
15
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 19 Part 3 - Administration
PART 3 - ADMINISTRATION
Division 1 - Administration generally
19. Delegation
(1) The Commissioner may delegate any of his or
her functions or powers related to the
administration of the employment incentive
scheme rebate other than this power of
delegation.
(2) Subject to the direction and control of the
Commissioner, a Deputy Commissioner has the
same functions and powers as the Commissioner
under this Act.
20. Authorised officers
(1) The Commissioner may appoint persons as
authorised officers for the purposes of this Act.
(2) An authorised officer is a prescribed person for
the purposes of section 77(1)(e)(x) of the
Taxation Administration Act 1997.
21. Identity cards
The Commissioner is to issue an authorised
officer with an identity card in an approved
form -
16
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 3 - Administration s. 22
(a) containing the person's name, signature
and photograph; and
(b) stating that the person is an authorised
officer for the purposes of this Act.
Division 2 - Application of certain provisions of Taxation
Administration Act 1997
22. Application of certain provisions of Taxation
Administration Act 1997
(1) For the purposes of this Part, this Act is taken to
be a taxation law.
(2) Parts 8 and 9 of the Taxation Administration Act
1997 apply as if -
(a) a reference to an authorised officer were
a reference to an authorised officer
appointed under section 20 of this Act;
and
(b) in section 60(1), for "person's tax
liability under a taxation law to be
properly assessed." there were
substituted "person's eligibility for an
employment incentive scheme rebate to
be decided."; and
(c) in section 64, for "by a taxation law"
there were substituted "under this Act";
and
(d) in section 65(1), for "a taxation law"
there were substituted "this Act"; and
17
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 22 Part 3 - Administration
(e) in section 65(2), for "tax liability" there
were substituted "eligibility for an
employment incentive scheme rebate";
and
(f) in section 66(2)(b), for "a taxation law"
there were substituted "this Act"; and
(g) subsection (1B) of section 67 were
omitted; and
(h) for subsection (1C) of section 67 there
were substituted the following
subsection:
(1C) An authorised officer may retain
possession of any record for up to
and including 28 days, without
the consent of the person entitled
to possession of it.
(i) in section 68, for "the assessment or
collection of tax" there were substituted
"a decision under this Act and"; and
(j) in section 69(2), for "liability under a
taxation law" there were substituted
"eligibility for an employment incentive
scheme rebate"; and
(k) in section 70(1), for "a taxation law"
there were substituted "this Act"; and
(l) paragraph (d) of section 71(1) were
omitted; and
18
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 3 - Administration s. 22
(m) in section 71(3)(a), for "taxpayer" there
were substituted "claimant or former
claimant"; and
(n) in section 71(3)(b), for "taxpayer" there
were substituted "claimant or former
claimant"; and
(o) in section 76, for "a tax officer" there
were substituted "an authorised officer"
and for "a taxation law" there were
substituted "this Act"; and
(p) in section 77(1), for "A tax officer" there
were substituted "An authorised officer"
and for "a taxation law" there were
substituted "this Act"; and
(q) in section 77(1)(b), for "a taxation law"
there were substituted "this Act or a
taxation law or a law of the
Commonwealth"; and
(r) in section 77(1)(c), for "a taxation law"
there were substituted "this Act or a
taxation law"; and
(s) in section 77(1)(e), the following
subparagraph were inserted after
subparagraph (ix):
(ixa) a person employed in the
Department who provides advice
on taxation policy;
(t) in section 77(2), for "a taxation law"
there were substituted "this Act" and for
19
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 22 Part 3 - Administration
"taxpayer" there were substituted
"claimant or former claimant"; and
(u) in section 78, for "a tax officer" there
were substituted "an authorised officer";
and
(v) in section 78(b), for "a taxation law"
there were substituted "this Act or a
taxation law"; and
(w) in section 79, for "a tax officer" there
were substituted "an authorised officer"
and for "a taxation law" there were
substituted "this Act"; and
(x) in section 79(a), for "a taxation law"
there were substituted "this Act or a
taxation law".
(3) For the purposes of the application of Parts 8 and
9 of the Taxation Administration Act 1997, the
terms specified in section 3 of that Act apply
except as provided in subsection (2) or in
regulations made under subsection (4).
(4) Regulations may be made modifying the
application under this Part of Parts 8 and 9 of the
Taxation Administration Act 1997.
Note: The provisions of the Taxation Administration Act 1997 that are being applied relate to
record-keeping, investigations and secrecy.
20
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 4 - Miscellaneous s. 23
PART 4 - MISCELLANEOUS
23. False or misleading statements
(1) A person must not, in giving any information
under this Act, dishonestly -
(a) make a statement that is false or
misleading; or
(b) omit any matter from a statement if,
without that matter, the statement is false
or misleading; or
(c) provide a document that is false or
misleading without informing the person
to whom the document is provided of
that fact.
Penalty: In the case of -
(a) a body corporate, a fine not
exceeding 750 penalty units; or
(b) in any other case, a fine not
exceeding 150 penalty units.
(2) A person must not, in giving any information
under this Act, intentionally or negligently -
(a) make a statement that is false or
misleading; or
(b) omit any matter from a statement if,
without that matter, the statement is false
or misleading; or
21
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 24 Part 4 - Miscellaneous
(c) provide a document that is false or
misleading without informing the person
to whom the document is provided of
that fact.
Penalty: In the case of -
(a) a body corporate, a fine not
exceeding 500 penalty units; or
(b) in any other case, a fine not
exceeding 100 penalty units.
24. Power to require repayment and impose penalty
(1) The Commissioner may, by written notice,
require a claimant (or former claimant) for an
employment incentive scheme rebate to repay an
amount paid if -
(a) the amount was paid in error; or
(b) the Commissioner varies or reverses the
decision under which the amount was
paid in accordance with section 14.
(2) If -
(a) a claimant (or former claimant)
contravenes section 23(1) or (2); and
(b) as a result of that contravention an
employment incentive scheme rebate, or
part of such a rebate, is paid under
Division 4 of Part 2 or applied under
section 12(3) -
22
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 4 - Miscellaneous s. 25
the Commissioner, by the notice specified in
subsection (1) or another notice, may impose a
penalty not exceeding the amount the claimant
(or former claimant) is required to repay under
subsection (1).
(3) If a claimant (or former claimant) for an
employment incentive scheme rebate fails to
make a repayment required under this section or
the conditions of the rebate, the Commissioner
may, by written notice, impose a penalty not
exceeding the amount the claimant (or former
claimant) is required to repay.
(4) If an amount is paid in error on a claim for an
employment incentive scheme rebate to a third
party, the Commissioner may, by written notice,
require the third party to repay the amount to the
Commissioner.
25. Power to recover amount paid in error, &c.
(1) This section applies to the following amounts:
(a) an amount that a claimant (or former
claimant) for an employment incentive
scheme rebate is required to repay under
the conditions of the rebate or by
requirement of the Commissioner under
this Act;
(b) the amount of penalty imposed on a
claimant (or former claimant) for an
employment incentive scheme rebate
under section 24;
23
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 25 Part 4 - Miscellaneous
(c) an amount a third party is required to
repay by requirement of the
Commissioner under this Act.
(2) The liability arising from a requirement to pay
(or repay) an amount to which this section
applies is, if the requirement attaches to 2 or
more persons, joint and several.
(3) The Commissioner may recover as a debt due to
the Crown -
(a) an amount to which this section applies;
and
(b) any reasonable costs and expenses
incurred by the Commissioner in
connection with the recovery, or
attempted recovery, by any lawful means
of the amount referred to in
paragraph (a).
(4) If a person fails to pay an amount to which this
section applies, or any part of that amount,
within the time specified in the notice under
section 24 which requires that payment, the
Commissioner, by written notice to the person,
may require the person to pay interest on the
unpaid amount.
(5) If the Commissioner requires a person to pay
interest on an amount under subsection (4), the
person is liable to pay interest on the amount, or
part of the amount, that is unpaid -
(a) on a daily basis from the end of the last
day for payment specified in the notice
24
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 4 - Miscellaneous s. 26
under section 24 until the day it is paid;
and
(b) at the interest rate specified in section 35
of the Taxation Administration Act 1997.
(6) Despite subsection (5), a person is not liable to
pay interest on an amount as required by that
subsection if the amount of interest that would
be payable under subsection (5) would be less
than $20.
(7) The Commissioner may enter into an
arrangement (which may include provision for
the payment of interest) for payment of a
liability outstanding under this section by
instalments.
(8) The Commissioner may write off the whole or
part of a liability to pay an amount to which this
section applies or any interest relating to such an
amount if satisfied that action, or further action,
to recover the amount outstanding or interest is
impracticable or unwarranted.
(9) The Commissioner, in any circumstances he or
she considers appropriate, may remit interest
payable under this section by any amount.
26. Recovery of rebates and costs from third parties
(1) The Commissioner, by notice in writing, may
require any of the following persons instead of
the claimant (or former claimant) for an
25
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 26 Part 4 - Miscellaneous
employment incentive scheme rebate to pay any
amount due under section 24 or 25:
(a) a person from whom any money is due or
accruing or may become due to the
claimant (or former claimant);
(b) a person who holds or may subsequently
hold money for or on account of the
claimant (or former claimant);
(c) a person who holds or may subsequently
hold money on account of some other
person for payment to the claimant (or
former claimant);
(d) a person who has authority from some
other person to pay money to the
claimant (or former claimant).
(2) A copy of the notice is to be served on the
claimant.
(3) The amount of money required to be paid by a
person under subsection (1) is -
(a) if the amount of the money held or due
or authorised to be paid does not exceed
the amount payable by the claimant (or
former claimant) to the Commissioner,
all the money; or
(b) if the amount of the money exceeds the
amount payable, sufficient money to pay
the amount payable.
26
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 4 - Miscellaneous s. 26
(4) A person required to pay money under this
section must pay the money to the
Commissioner -
(a) on receipt of the notice referred to in
subsection (1); or
(b) when the money is held by the person -
whichever is the later, or within any period
specified by the Commissioner.
(5) A person subject to a requirement of the
Commissioner under this section must comply
with the requirement.
Penalty: In the case of -
(a) a body corporate, a fine not
exceeding 500 penalty units; or
(b) in any other case, a fine not
exceeding 100 penalty units.
(6) If the whole or a part of an amount is paid by
another person -
(a) the Commissioner is to promptly notify
the person on whom the notice referred
to in subsection (1) was served and the
claimant (or former claimant) within 7
days of the receipt of the payment; and
(b) that notice is taken to be amended
accordingly.
27
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 27 Part 4 - Miscellaneous
27. Evidence
(1) A certificate signed by the Commissioner stating
that an employment incentive scheme rebate was
paid to a person named in the certificate on a
specified date is admissible in legal proceedings
as evidence of the payment.
(2) A copy of a notice issued by the Commissioner
imposing a penalty under this Act is admissible
in legal proceedings as evidence of the
imposition of the penalty.
(3) A copy of a notice issued by the Commissioner
requiring the payment or repayment of a
specified amount is admissible in legal
proceedings as evidence -
(a) that the requirement was made; and
(b) that the amount specified in the notice
was outstanding at the date of the notice.
28. Time for commencing prosecution
Proceedings for an offence against this Act may
only be commenced within 3 years after the date
on which the offence is alleged to have been
committed.
29. Protection of officers, &c.
(1) This section applies to -
(a) the Commissioner; and
28
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
Part 4 - Miscellaneous s. 30
(b) an authorised officer; and
(c) a delegate of the Commissioner who is a
State Service officer or State Service
employee.
(2) No personal liability attaches to a person to
whom this section applies for an honest act or
omission in the performance, or purported
performance, of functions under this Act.
(3) A liability that would, but for subsection (2), lie
against a person to whom this section applies,
lies instead against the Crown.
30. Regulations
(1) The Governor may make regulations for the
purposes of this Act.
(2) Regulations made under this Act may -
(a) authorise any matter to be determined,
applied or regulated by the
Commissioner; and
(b) be made subject to conditions or so as to
apply differently according to matters,
limitations or restrictions, whether as to
time, circumstance or otherwise,
specified in the regulations.
(3) Regulations made under this Act may -
29
Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Act No. of
s. 31 Part 4 - Miscellaneous
(a) provide that a contravention of, or failure
to comply with, any of the regulations is
an offence; and
(b) in respect of such an offence, provide for
the imposition of a fine not exceeding 50
penalty units and, in the case of a
continuing offence, a further fine not
exceeding 10 penalty units for each day
during which the offence continues.
31. Administration of Act
Until provision is made in relation to this Act by
order under section 4 of the Administrative
Arrangements Act 1990 -
(a) the administration of this Act is assigned
to the Treasurer; and
(b) the department responsible to the
Treasurer in relation to the administration
of this Act is the Department of Treasury
and Finance.
30 Government Printer, Tasmania