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PAY-ROLL TAX AMENDMENT (APPRENTICES CONCESSION AND RATE REDUCTION) BILL 1999

Pay-roll Tax Amendment (Apprentices
Concession and Rate Reduction) Act
1999 No 7


Contents
                                                     Page

      1   Name of Act                                  2
      2   Commencement                                 2
      3   Amendment of Pay-roll Tax Act 1971 No 22     2

Schedule 1 Amendments                                  3




[8]
 
 
                              New South Wales




Pay-roll Tax Amendment (Apprentices
Concession and Rate Reduction) Act
1999 No 7

Act No 7, 1999



An Act to amend the Pay-roll Tax Act 1971 to exempt certain wages of
apprentices from pay-roll tax and to reduce the rate of pay-roll tax. [Assented
to 9 June 1999]




See also Appropriation (1998­99 Budget Variations) Act 1999, General Government Debt
Elimination Amendment Act 1999, State Revenue Legislation Amendment Act 1999.
 
 
Section 1      Pay-roll Tax Amendment (Apprentices Concession and Rate Reduction)
               Act 1999 No 7




The Legislature of New South Wales enacts:

1    Name of Act
            This Act is the Pay-roll Tax Amendment (Apprentices Concession
            and Rate Reduction) Act 1999.

2    Commencement
            This Act commences on 1 July 1999.

3    Amendment of Pay-roll Tax Act 1971 No 22
            The Pay-roll Tax Act 1971 is amended as set out in Schedule 1.




Page 2
 
 
Pay-roll Tax Amendment (Apprentices Concession and Rate Reduction)
Act 1999 No 7

Amendments                                                              Schedule 1




Schedule 1 Amendments
                                                                          (Section 3)


[1]    Section 10A

       Insert after section 10:

      10A Exemptions from pay-roll tax of wages of apprentices
           (1)    In this section, apprentice has the same meaning as in the
                  Industrial and Commercial Training Act 1989.
           (2)    The wages liable to pay-roll tax under this Act do not include:
                  (a)  in the case of a first year apprentice (being a person who
                       is recognised by the Department of Education and
                       Training as a first year apprentice under the Industrial
                       and Commercial Training Act 1989)--75% of the wages
                       paid or payable to the apprentice, or
                  (b) in the case of a second year apprentice (being a person
                       who is recognised by the Department of Education and
                       Training as a second year apprentice under the Industrial
                       and Commercial Training Act 1989)--50% of the wages
                       paid or payable to the apprentice, or
                  (c)  in the case of a third year apprentice (being a person who
                       is recognised by the Department of Education and
                       Training as a third year apprentice under the Industrial
                       and Commercial Training Act 1989)--25% of the wages
                       paid or payable to the apprentice.
           (3)    Nothing in this section affects section 10 (1) (m).
           (4)    This section has effect in respect of wages paid or payable for
                  services performed or rendered on or after 1 July 1999.

[2]    Schedule 2 Calculation of pay-roll tax liability from 1 July 1996

       Omit "6.7" from clause 13 (1) (b). Insert instead "6.4".
[Minister's second reading speech made in--
  Legislative Assembly on 12 May 1999
  Legislative Council on 1 June 1999]
                                     BY AUTHORITY


                                                                             Page 3

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