Australian Capital Territory Numbered Acts

FINANCIAL RELATIONS AGREEMENT CONSEQUENTIAL - SECT 33

    Section 3B is amended—

    (a)     by omitting paragraph (2) (c) and substituting the following paragraph:

    “(c)     amounts paid or payable by an employer in relation to—

              (i)     the performance of work relating to a service contract; or

              (ii)     the resupply of goods by an employee under a service contract;

        less any amount of GST payable for the performance or resupply, are taken to be wages; and”; and

    (b)     by omitting from subsection (5) “In paragraph (4) (b)” and substituting “In this section”; and

    (c)     by inserting in subsection (5) the following definition:

“"GST"—see the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), dictionary.”.

1     Act 1999 No 7 (not republished). See also Act 1999 No 79; SL 2000 No 15;
Act 2000 No 5.

2     Republished as in force on 1 March 1999.

3     Republished as in force on 31 July 1999 (Republication No 6).

[Presentation speech made in Assembly on 11 May 2000]

© Australian Capital Territory 2003