PAYROLL TAX REBATE SCHEME (DISABILITY EMPLOYMENT) ACT 2011 - As at 1 July 2014 - Act 54 of 2011

Table of Provisions

• Long Title

PART 1 - PRELIMINARY

• 1 Name of Act
• 2 Commencement
• 3 Definitions

PART 2 - REBATE SCHEME

Division 1 - Rebate scheme

• 4 Rebate scheme

Division 2 - Eligibility criteria

• 5 Entitlement to rebate
• 6 Eligible employees
• 7 Eligible employment
• 8 Requirements with respect to employer
• 9 Excluded employment

Division 3 - Amount of rebate payable

• 10 Employment periods for which rebate may be claimed
• 11 Amount of rebate

PART 3 - CLAIM FOR AND PAYMENT OF REBATE

• 12 Claim for rebate
• 13 Chief Commissioner to decide claim
• 14 Exemption from minimum average hours
• 15 Payment of rebate
• 16 Use of rebate to offset tax liability
• 17 Power to correct decision
• 18 Notification of decision

PART 4 - REPAYMENT OF REBATE

• 19 Power to require repayment from claimant
• 20 Power to require repayment from non-claimant
• 21 Recovery from third parties
• 22 Payment by instalments
• 23 Write off of liabilities
• 24 Remission of amounts payable

PART 5 - OBJECTIONS AND REVIEWS

Division 1 - Objections

• 25 Objections
• 26 Time for lodging objection
• 27 Grounds for objection to be stated
• 28 Onus of proof on objection
• 29 Powers of Chief Commissioner on objection
• 30 Notice of determination of objection

Division 2 - Reviews

• 31 Administrative reviews by Civil and Administrative Tribunal
• 32 Powers of Civil and Administrative Tribunal on administrative review

PART 6 - ADMINISTRATION

Division 1 - Administration generally

• 33 Administration
• 34 Delegation
• 35 Authorised officers

Division 2 - Powers of investigation

• 36 Chief Commissioner may carry out authorised investigation
• 37 Powers in connection with authorised investigation
• 38 Access to public records without fee
• 39 Power of entry to premises
• 40 Functions exercisable on entry
• 41 Use and inspection of documents
• 42 Search warrant
• 43 Obstruction or failure to comply
• 44 Defence of reasonable compliance
• 45 Functions may be exercised concurrently with functions under other taxation legislation

PART 7 - MISCELLANEOUS

• 46 Knowingly giving false or misleading information
• 47 Protection of confidential information
• 48 Evidence
• 49 Proceedings for offences
• 50 Standing appropriation
• 51 Personal liability
• 52 Regulations
• 53 Repeal of Act
• SCHEDULE 1
Schedule 2 (Repealed)