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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
Pay-roll Tax Amendment (Country
Employment) Bill 2000
Contents
Page
1 Name of Act 2
2 Commencement 2
3 Amendment of Pay-roll Tax Act 1971 No 22 2
Schedule 1 Amendment 3
b99-400-p03.802
New South Wales
Pay-roll Tax Amendment (Country
Employment) Bill 2000
No , 2000
A Bill for
An Act to amend the Pay-roll Tax Act 1971 to grant exemptions from payment of
pay-roll tax in relation to employees of country businesses.
Clause 1 Pay-roll Tax Amendment (Country Employment) Bill 2000
The Legislature of New South Wales enacts: 1
1 Name of Act 2
This Act is the Pay-roll Tax Amendment (Country Employment) Act 3
2000. 4
2 Commencement 5
This Act commences on a day to be appointed by proclamation. 6
3 Amendment of Pay-roll Tax Act 1971 No 22 7
The Pay-roll Tax Act 1971 is amended as set out in Schedule 1. 8
Page 2
Pay-roll Tax Amendment (Country Employment) Bill 2000
Amendment Schedule 1
Schedule 1 Amendment 1
(Section 3) 2
Section 10B 3
Insert after section 10A: 4
10B Exemption from pay-roll tax in respect of employees of country 5
businesses 6
(1) In this section: 7
Country NSW means that part of New South Wales that is not 8
within: 9
(a) the County of Cumberland, or 10
(b) the Cities of: 11
(i) Liverpool, or 12
(ii) Newcastle, or 13
(iii) Penrith, or 14
(iv) Wollongong. 15
value adding primary industry means: 16
(a) mining, forestry, agriculture, aquaculture, commercial 17
fishing, horticulture, permaculture, viticulture, 18
biotechnology, environmental engineering, and waste 19
and effluent processing technologies, and any other 20
industries that may be prescribed by the regulations, and 21
(b) such processes, prescribed by the regulations, as are 22
applied to primary produce in order to bring it, or 23
products derived from it, to the point of retail sale. 24
(2) The wages liable to pay-roll tax under this Act do not include 25
wages paid or payable by an employer who conducts a value 26
adding primary industry that is located solely or principally in 27
Country NSW to any employee in that industry of the 28
employer. 29
(3) The wages liable to pay-roll tax under this Act do not include 30
wages paid or payable by an employer who is located solely or 31
principally in Country NSW to an employee of the employer: 32
Page 3
Pay-roll Tax Amendment (Country Employment) Bill 2000
Schedule 1 Amendment
(a) who enters the employment of the employer on or after 1
the commencement of this section, and 2
(b) who, at the time of entering into that employment, is 25 3
years of age or less, and 4
(c) whose employment increases the number of employees 5
employed by the employer above the maximum number 6
of employees employed by the employer at any one time 7
during the period of 12 months immediately preceding 8
the employment, 9
subject to subsection (4). 10
(4) The exemption granted by subsection (3) ceases in relation to 11
wages paid or payable by an employer to an employee: 12
(a) when the employee ceases to be an employee of the 13
employer, or 14
(b) on the expiration of 5 years after the date on which the 15
employee entered into the employment of the employer, 16
whichever first occurs. 17
Page 4
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