STATE REVENUE LEGISLATION AMENDMENT ACT 2012 - SCHEDULE 3

This legislation has been repealed.

STATE REVENUE LEGISLATION AMENDMENT ACT 2012 - SCHEDULE 3

SCHEDULE 3 – Amendment of Payroll Tax Act 2007 No 21

[1] Section 53 Maternity and adoption leave

Omit section 53 (4). Insert instead:

(4) In subsection (3):

(a) a reference to 14 weeks maternity leave or 14 weeks adoption leave includes a reference to an equivalent period of leave at a reduced rate of pay, and

(b) a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave.

Note: For a part-time employee, the exemption may apply to wages paid or payable for maternity leave or adoption leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee.

[2] Schedule 2 NSW specific provisions

Omit clause 13A (4). Insert instead:

(4) In subclause (3):

(a) a reference to 14 weeks paternity leave includes a reference to an equivalent period of leave at a reduced rate of pay, and

(b) a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave.

Note: For a part-time employee, the exemption may apply to wages paid or payable for paternity leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee.

[3] Schedule 3 Savings, transitional and other provisions

Insert at the end of clause 1 (1):

State Revenue Legislation Amendment Act 2012

Any Act that amends this Act

[4] Schedule 3, Part 8

Insert after Part 7:

Part 8 - Provision consequent on enactment of State Revenue Legislation Amendment Act 2012

22 Maternity, adoption and paternity leave The amendments made to this Act by the State Revenue Legislation Amendment Act 2012 have effect in respect of wages paid or payable on or after 1 July 2012.