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TASMANIA
__________
JOBS PACKAGE (MISCELLANEOUS
AMENDMENTS) BILL 2013
__________
CONTENTS
PART 1 - PRELIMINARY
1. Short title
2. Commencement
3. Repeal of Act
PART 2 - EMPLOYMENT INCENTIVE SCHEME (PAYROLL TAX
REBATE) ACT 2009 AMENDED
4. Principal Act
5. Section 4 amended (Establishment of scheme)
6. Section 7 amended (Repeal of Act)
7. Section 10 amended (Claim for rebate)
PART 3 - FIRST HOME OWNER GRANT ACT 2000 AMENDED
8. Principal Act
9. Section 18 substituted
18. Amount of grant
18A. Conditions on increase of grant
[Bill 1]-VI
2
JOBS PACKAGE (MISCELLANEOUS
AMENDMENTS) BILL 2013
(Brought in by the Minister for Finance, the Honourable Scott
Bacon)
A BILL FOR
An Act to amend the Employment Incentive Scheme
(Payroll Tax Rebate) Act 2009 and the First Home Owner
Grant Act 2000
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 Jobs Package
(Miscellaneous Amendments) Act 2013.
2. Commencement
(1) Part 1 and Part 2 are taken to have commenced
on 10 December 2012.
(2) Part 3 is taken to have commenced on
1 January 2013.
[Bill 1] 3
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
s. 3 Part 1 - Preliminary
3. 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This Act is repealed on the three hundred and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.
4
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
Part 2 - Employment Incentive Scheme (Payroll Tax Rebate) Act 2009 s. 4
Amended
PART 2 - EMPLOYMENT INCENTIVE SCHEME
(PAYROLL TAX REBATE) ACT 2009 AMENDED
4. Principal Act
In this Part, the Employment Incentive Scheme
(Payroll Tax Rebate) Act 2009* is referred to as
the Principal Act.
5. Section 4 amended (Establishment of scheme)
Section 4 of the Principal Act is amended by
inserting after subsection (4) the following
subsections:
(5) The Crown is to establish a scheme for
the payment of rebates equivalent to the
payroll tax paid on new employment
created between 10 December 2012 and
30 June 2014.
(6) Rebates under the scheme referred to in
subsection (5) may be paid in respect of
wages paid before 1 July 2015.
6. Section 7 amended (Repeal of Act)
Section 7 of the Principal Act is amended by
omitting "1 January 2017" and substituting
"1 January 2019".
*No. 36 of 2009
5
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
s. 7 Part 2 - Employment Incentive Scheme (Payroll Tax Rebate) Act 2009
Amended
7. Section 10 amended (Claim for rebate)
Section 10 of the Principal Act is amended by
inserting after subsection (7A) the following
subsection:
(7B) A claim under a scheme established
under section 4(5) may not be made after
31 December 2015.
6
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
Part 3 - First Home Owner Grant Act 2000 Amended s. 8
PART 3 - FIRST HOME OWNER GRANT ACT 2000
AMENDED
8. Principal Act
In this Part, the First Home Owner Grant Act
2000* is referred to as the Principal Act.
9. Section 18 substituted
Section 18 of the Principal Act is repealed and
the following sections are substituted:
18. Amount of grant
(1) The amount of a first home owner grant
is the lesser of the following:
(a) the consideration for the eligible
transaction;
(b) the amount specified in
subsection (2).
Note: Where the consideration is zero, a grant is not payable.
(2) For subsection (1)(b) -
(a) if the first home owner grant
relates to an eligible transaction
that satisfies section 18A, the
amount is $15 000; or
*No. 19 of 2000
7
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
s. 9 Part 3 - First Home Owner Grant Act 2000 Amended
(b) if the first home owner grant
relates to an eligible transaction
that does not satisfy section 18A,
the amount is $7 000.
18A. Conditions on increase of grant
(1) In this section -
commencement of building means the
completion of the laying of the
foundations for the building;
contract for an off-the-plan purchase,
in relation to a new home, means
a contract for both -
(a) the purchase of land, or an
interest in land; and
(b) the construction of a new
home on that land;
new home means -
(a) a home that has not
previously been occupied
or sold as a place of
residence; or
(b) a home that -
(i) under section
40.75(1)(b) of the
A New Tax System
(Goods and
Services Tax) Act
1999 of the
8
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
Part 3 - First Home Owner Grant Act 2000 Amended s. 9
Commonwealth,
would be
considered new
residential
premises due to
substantial
renovations; and
(ii) has not been
occupied or sold
as a place of
residence since
those substantial
renovations were
completed.
(2) An eligible transaction satisfies this
section if -
(a) the commencement date of the
eligible transaction is on or after
1 January 2013 but before
1 July 2014; and
(b) where the eligible transaction is -
(i) a comprehensive home
building contract for a
new home -
(A) the
commencement of
building under the
comprehensive
home building
contract occurs
within 26 weeks
9
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
s. 9 Part 3 - First Home Owner Grant Act 2000 Amended
of the date of the
contract; and
(B) the eligible
transaction is
completed in
accordance with
section 13(5)
within 24 months
after the
commencement of
building under the
comprehensive
home building
contract; or
(ii) the building of a new
home by an owner
builder -
(A) the
commencement of
building occurs on
or after
1 January 2013
but before
30 June 2014; and
(B) the eligible
transaction is
completed in
accordance with
section 13(5)
within 24 months
after the
10
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
Part 3 - First Home Owner Grant Act 2000 Amended s. 9
commencement of
building; or
(iii) a contract for an off-the-
plan purchase of a new
home -
(A) the
commencement of
building occurs on
or after
1 January 2013
but before
30 June 2014; and
(B) the eligible
transaction is
completed in
accordance with
section 13(5)
within 24 months
after the
commencement of
building; or
(iv) a contract for the purchase
of a new home, the
eligible transaction is
completed in accordance
with section 13(5).
(3) Despite subsection (2), an eligible
transaction does not satisfy this section if
the Commissioner considers that the
eligible transaction replaces a
transaction, entered into before
11
Jobs Package (Miscellaneous Amendments) Act 2013
Act No. of
s. 9 Part 3 - First Home Owner Grant Act 2000 Amended
1 January 2013, for the same property
between substantially, or that benefits
substantially, the same parties.
(4) For the avoidance of doubt, a payment
under this Act of $15 000 that -
(a) was made in anticipation of Part 3
of the Jobs Package
(Miscellaneous Amendments) Act
2013 receiving the Royal Assent;
and
(b) was made after 1 January 2013
but before Part 3 of the Jobs
Package (Miscellaneous
Amendments) Act 2013 received
the Royal Assent -
is taken to be a first home owner grant
payment for the purposes of this Act.
12 Government Printer, Tasmania