New South Wales Repealed Acts New South Wales Repealed ActsThis legislation has been repealed.
(Section 50A)
(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts:State Revenue Legislation (Amendment) Act 1994State Revenue Legislation Further Amendment Act 1995State Revenue Legislation Further Amendment Act 1996State Revenue Legislation (Miscellaneous Amendments) Act 1996State Revenue Legislation (Miscellaneous Amendments) Act 1998State Revenue Legislation Further Amendment Act 1999State Revenue Legislation Amendment Act 2000State Revenue Legislation Further Amendment Act 2000State Revenue Legislation Amendment Act 2001State Revenue Legislation Amendment (Budget) Act 2002Pay-roll Tax Legislation Amendment (Avoidance) Act 2002State Revenue Legislation Amendment Act 2003State Revenue Legislation Further Amendment Act 2003 (to the extent that it amends this Act)State Revenue Legislation Amendment Act 2005State Revenue Legislation Further Amendment Act 2005State Revenue and Other Legislation Amendment (Budget Measures) Act 2006 (to the extent that it amends this Act)State Revenue Legislation Amendment Act 2006
(2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later day.
(3) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as:(a) to affect, in a manner prejudicial to any person (other than the State or an authority of the State), the rights of that person existing before the date of its publication, or(b) to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the date of its publication.
(1) Sections 11B, 11C, 16K and 16L, and clauses 5 and 6 of Schedule 1, as in force immediately before 1 July 1989, continue to have effect in relation to the adjustment of pay-roll tax for the financial year commencing on 1 July 1988, and earlier financial years, as if the amendments made by Schedule 3 to the amending Act had not been enacted.
(2) This clause is taken to have commenced on 1 July 1989.
(3) Subclause (1) re-enacts (with minor modifications) section 4 (2) of the amending Act. Subclause (1) is a transferred provision to which section 30A of the Interpretation Act 1987 applies.
(4) In this clause, "amending Act" means the Pay-roll Tax (Amendment) Act 1988 .
(1) Without affecting the liability of an employer to pay-roll tax, an employer is not required to specify taxable wages, comprising fringe benefits, in a return relating to the month of January, February or March 1990.
(2) The taxable wages, comprising fringe benefits, to be specified in a return relating to the month of April, May or June 1990 are to be determined in accordance with this clause.
(3) The amount of taxable wages, comprising fringe benefits, required to be specified in the return relating to the month of April 1990 is:(a) the value of the fringe benefits paid or payable by the employer during the months of January, February, March and April 1990, or(b) if the employer has made an election under subclause (4), the amount calculated in accordance with that subclause.
(4) An employer who has paid or is liable to pay fringe benefits tax imposed by the Fringe Benefits Tax Act 1986 of the Commonwealth in relation to each quarter during the year of tax (within the meaning of the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth) ending on 31 March 1990 may elect to include in the return relating to the month of April 1990 as the value of the fringe benefits paid or payable by the employer during that month one-third of the fringe benefits taxable amount, or that part of that amount as, in accordance with section 6 (as in force on 1 January 1990), comprises wages liable to pay-roll tax, for that year of tax ending on 31 March 1990.
(5) The amount of taxable wages, comprising fringe benefits, required to be specified in a return relating to the month of May or June 1990 is:(a) the value of the fringe benefits paid or payable by the employer during the relevant month, or(b) if the employer has made an election under subclause (4), one-twelfth of the fringe benefits taxable amount, or that part of that amount as, in accordance with section 6 (as in force on 1 January 1990), comprises wages liable to pay-roll tax, for the year of tax ending on 31 March 1990, unless the employer is able to satisfy the Chief Commissioner that the employer did not pay any fringe benefits during the month concerned.
(6) An employer may not include in a return relating to the month of July 1990, or any subsequent month, as the value of fringe benefits paid or payable by the employer during that month an amount calculated in accordance with section 13A (2), as amended by the amending Act, unless the employer has made an election under that subsection which is in force under section 13A of the Act, as so amended.
(7) This clause is taken to have commenced on 1 January 1990.
(8) Subclauses (1)-(6) re-enact (with minor modifications) section 4 of the amending Act. Subclauses (1)-(6) are transferred provisions to which section 30A of the Interpretation Act 1987 applies.
(9) In this clause:
"amending Act" means the Pay-roll Tax (Amendment) Act 1989 .
"fringe benefits taxable amount" has the same meaning as in the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth.
"return" means a return required to be furnished under section 13.
The amendments made by Schedule 6 (3) (a)-(e) and (g) to the State Revenue Legislation (Amendment) Act 1994 extend to wages paid or payable before 1 July 1994 but not so as to affect exemptions already granted in respect of wages paid or payable before that date.
In this Part, "defined benefit superannuation scheme" has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth.
(1) Money paid by an employer, after 30 June 1996, in respect of a defined benefit superannuation scheme or an unfunded scheme, that is alleged by the employer to be paid in order to make up a deficiency in the scheme, as at 30 June 1996, relating to a benefit payable in respect of services rendered by an employee or employees on or before that date, must be evidenced to the satisfaction of the Chief Commissioner in the employer’s records for pay-roll tax purposes.
(2) In particular, the employer’s records must show the manner of calculation of the deficiency and any actuarial basis for it.
(3) For the purposes of subclause (2) and of any assessment under section 18 to which that subclause is material, the certificate of a fellow or accredited member of the Institute of Actuaries of Australia to the effect that the actuarial basis on which an amount is calculated as a deficiency is justified is prima facie evidence of that fact.
(4) Without limiting the generality of any of the provisions of section 18, the Chief Commissioner, on an assessment under that section, is entitled to assume that an appropriation of money after 30 June 1996 as a superannuation benefit is an amount paid or payable in respect of the services of an employee or employees after that date, if records are not kept as this clause requires.
Regulations under clause 1 may make provision for or with respect to:
(a) determining whether, and the extent to which, any money paid or payable by an employer to a superannuation, provident or retirement fund or scheme that is not identified by the employer as paid or payable in respect of a particular employee (and whether or not purporting to be so paid or payable on any actuarial basis) is to be regarded for the purposes of this Act as money paid or payable in respect of a particular employee, and
(b) determining what portion of an amount paid on or after 1 July 1996 by an employer to a fund or scheme that is wholly or partly unfunded, being an amount paid in respect of an employee (or that is taken, by virtue of regulations made for the purposes of paragraph (a), to have been so paid) who rendered services to the employer on or after, as well as before, 1 July 1996 is to be regarded, for the purposes of this Act, as having been paid in respect of services rendered by the employee before that date.
An amount, benefit or payment paid or payable, or provided, on or after 1 July 1999 under an employment agency contract within the meaning of section 3C that was entered into before the date of commencement of that section is liable to pay-roll tax under this Act, subject to section 3C (4).
An order made under section 16H that is in force immediately before the commencement of the amendments made to that section by the State Revenue Legislation (Miscellaneous Amendments) Act 1998 and that could not have been made if those amendments had been in force at the time the order was made ceases to have effect on 1 July 1999 if it does not cease to have effect on an earlier date.
(1) Part 5A extends to an assessment amount that includes pay-roll tax that a corporation first became liable to pay before the commencement of that Part.
(2) A compliance notice may be served in respect of a failure to pay such an assessment amount, whether the notice of assessment was issued by the Chief Commissioner before or after the commencement of Part 5A.
(3) However, Part 5A does not make a person who was a director of a corporation before the commencement of Part 5A but is not a director of the corporation at that commencement liable for the payment of an assessment amount owed by the corporation, unless the person again becomes a director of the corporation at any time after the commencement of Part 5A.
The amendment made to section 7 (1) (b) by Schedule 3 [2] to the State Revenue Legislation Amendment Act 2001 , insofar as it replaces the reference to July 1996 with a reference to June 1996, is taken to have taken effect on 1 July 1996.
The amendment made to section 3AA by the State Revenue Legislation Amendment (Budget) Act 2002 applies to and in respect of eligible termination payments paid or payable on or after 1 July 2002.
The amendments made to sections 9 and 13A by the State Revenue Legislation Amendment (Budget) Act 2002 apply to a fringe benefit the value of which was paid or payable on or after 1 July 2002.
Section 10 (1) (l) applies to wages that are paid or payable for services performed or rendered on or after 1 July 2002.
The repeal of section 3AA (6) by the Pay-roll Tax Legislation Amendment (Avoidance) Act 2002 does not apply in respect of a payment referred to in section 3AA (5) or (6B) that is paid or payable in a financial year (or any part of a financial year) that commenced before 1 July 2003.
An order made by the Chief Commissioner under section 16H before the repeal of that section by the Pay-roll Tax Legislation Amendment (Avoidance) Act 2002 , and in force immediately before that repeal, is taken on that repeal to have been made under section 16B, as substituted by the Pay-roll Tax Legislation Amendment (Avoidance) Act 2002 .
(1) Part 5B extends to a contract entered into before the commencement of that Part.
(2) However, Part 5B does not apply in respect of any pay-roll tax that is due and payable, or becomes due and payable, in respect of wages paid or payable for work done before the commencement of that Part.
Section 10 (1) (l1), as inserted by the State Revenue Legislation Amendment Act 2003 , does not operate to exclude from wages liable to pay-roll tax under this Act any wages paid or payable to a trainee before 1 January 2004.
(1) Anything commenced to be done under Part 5A before the date of its repeal by the State Revenue Legislation Further Amendment Act 2003 may be continued to be done after its repeal and may be completed as if Part 5A continued in force.
(2) Nothing in this clause limits or otherwise affects section 30 of the Interpretation Act 1987 .
(1) Any act, matter or thing that, immediately before the repeal of the Pay-roll Tax Regulation 1998 , had effect under that Regulation continues to have effect under this Act.
(2) In particular, the reference in Schedule 1C to the first financial year in which an employer chooses to adopt the averaging method includes a reference to a financial year in which that method was adopted under that Regulation before the repeal of that Regulation.
(1) The employee share scheme amendments have effect as if those amendments had commenced on 1 July 2003, subject to this clause.
(2) Any wages constituted by the grant of a share or option in the financial year commencing 1 July 2003 or 1 July 2004 are taken to be paid or payable on the date on which they would be paid or payable under the employee share scheme amendments, or the date on which they would have been paid or payable under the former provisions, whichever the employer elects.
(3) An employer who included a contribution to a share scheme in the taxable wages for the employer for the financial year commencing 1 July 2003 or 1 July 2004, being a contribution that would be the grant of an option within the meaning of section 3AD had the employee share scheme amendments been in force when the contribution was made, is taken to have elected to treat the grant date of the option as the date on which the wages constituted by that option are paid or payable.
(4) A grant of a share or option in the financial year commencing 1 July 2003 or 1 July 2004 may be valued in accordance with the employee share scheme amendments, or the former provisions, whichever the employer elects.
(5) Anything done or omitted to be done on or after 1 July 2003 and before the date of assent to the State Revenue Legislation Amendment Act 2005 , that would have been validly done or omitted if the employee share scheme amendments had been in force at the time that it was done or omitted, is taken to have been validly done or omitted.
(6) In this clause:
"employee share scheme amendments" means sections 3AD and 3AE, as substituted by the State Revenue Legislation Amendment Act 2005 , and section 3AF, as inserted by that Act.
"former provisions" means sections 3AD and 3AE, and Schedule 1A, as in force immediately before the employee share scheme amendments.
(1) The financial planner exemption provisions have effect as if those provisions had commenced on 1 July 2003.
(2) Anything done or omitted to be done on or after 1 July 2003 and before the date of assent to the State Revenue Legislation Amendment Act 2005 , that would have been validly done or omitted if the financial planner exemption provisions had been in force at the time that it was done or omitted, is taken to have been validly done or omitted.
(3) For the purpose of applying the financial planner exemption provisions in respect of the financial year commencing on 1 July 2003:(a) a person is taken to have been an AFS licence holder during that part of the financial year that occurred before 11 March 2004 if the person was an AFS licence holder on 11 March 2004, and(b) a person is taken to have been an AFS licence holder during any period occurring before 11 March 2004 in which the person held a licence, registration or other authority, of an equivalent nature to an Australian financial services licence under the Corporations Act 2001 of the Commonwealth, under the legislation in force at the time, and(c) a person is taken to be an authorised representative of an AFS licence holder during any period occurring before 11 March 2004 in which the person was the representative (within the meaning of the Corporations Act 2001 of the Commonwealth) of a person registered as referred to in paragraph (b).
(4) In this clause:
"financial planner exemption provisions" means section 3A (5A) and (5B), and Schedule 1B, as inserted by the State Revenue Legislation Amendment Act 2005 .
(1) The employee share scheme amendments have effect as if those amendments had commenced on 1 July 2005, subject to this clause.
(2) An employer who included the grant of a share in the taxable wages for the employer for the financial year commencing 1 July 2005 is taken to have elected to treat the grant date of the share as the date on which the wages constituted by the grant of that share are paid or payable.
(3) Liability for pay-roll tax in respect of any shares or options granted by an employer on or after 1 July 2003, but before 1 July 2005, is to be determined in accordance with this Act as amended by the employee share scheme amendments, if the employer so elects.
(4) Anything done or omitted to be done on or after 1 July 2003 and before the date of assent to the State Revenue Legislation Amendment Act 2006 , that would have been validly done or omitted if the employee share scheme amendments had been in force at the time that it was done or omitted, is taken to have been validly done or omitted.
(5) In this clause:
"employee share scheme amendments" means the amendments made to sections 3AD and 3AE by the State Revenue Legislation Amendment Act 2006 .