Pay-roll Tax Amendment (Country Employment) Bill 2000

Explanatory note

This explanatory note relates to this Bill as introduced into Parliament.

Overview of Bill

The object of this Bill is to provide an exemption from pay-roll tax for businesses located in country areas of New South Wales (as defined in the Bill):

(a) that comprise value adding primary industries (as defined in the Bill), or
(b) that employ additional workers aged 25 or under.
The exemption referred to in paragraph (b) is to apply for the first 5 years of a worker’s employment.

Outline of provisions

Clause 1 sets out the name (also called the short title) of the proposed Act.

Clause 2 provides for the commencement of the proposed Act on a day to be appointed by the Governor by proclamation.

Clause 3 is a formal provision giving effect to the amendment to the Pay-roll Tax Act 1971 set out in Schedule 1.

Note: If this Bill is not modified, these Explanatory Notes would reflect the Bill as passed in the House. If the Bill has been amended by Committee, these Explanatory Notes may not necessarily reflect the Bill as passed.

 

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