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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
PAY-ROLL TAX
AMENDMENT BILL 1992
Queensland
PAY-ROLL TAX AMENDMENT BILL 1992
TABLE OF PROVISIONS
Section Page
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3 Amended Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
4 Amendment of s. 9 (Deduction from taxable wages) . . . . . . . . . . . . . . . . . . 4
5 Amendment of s. 11A (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Amendment of s. 12 (Registration) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
7 Amendment of s. 16J (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1992
A BILL
FOR
An Act to amend the Pay-roll Tax Act 1971
4
Pay-roll Tax Amendment
BE IT ENACTED by the Queen's Most Excellent Majesty, by and with 1
the advice and consent of the Legislative Assembly of Queensland in 2
Parliament assembled, and by the authority of the same, as follows. 3
title 4
Short
Clause1. This Act may be cited as the Pay-roll Tax Amendment Act 1992. 5
6
Commencement
Clause2. Sections 4 to 7 commence on 1 January 1993. 7
Act 8
Amended
The Pay-roll Tax Act 1971 is amended as set out in this Act. 9
Clause3.
of s. 9 (Deduction from taxable wages) 10
Amendment
Clause4.(1) Section 9(1) (definition "prescribed amount")-- 11
omit-- 12
` "E" (maximum deduction per month) means-- 13
(a) in the period starting on 1 January 1992 and ending on 30 June 14
1992--45 833; and 15
(b) in the period starting on 1 July 1992 and ending on 30 June 1993 16
and subsequent periods--50 000;' 17
insert-- 18
` E (maximum deduction per month) means-- 19
(a) in the period starting on 1 January 1993 and ending on 30 June 20
1993--54 167; and 21
(b) in a period starting on or after 1 July 1993 --58 333;'. 22
(2) Section 9(4)-- 23
omit `1992', insert `1993'. 24
5
Pay-roll Tax Amendment
of s. 11A (Interpretation) 1
Amendment
Section 11A(2)(a)-- 2
Clause5.(1)
omit `1991', insert `1992'. 3
(2) Section 11A(2)(b)-- 4
omit `1992', insert `1993'. 5
(3) Section 11A(2)(b)-- 6
omit `600000 C' (twice occurring), insert `700 000 C'. 7
(4) Section 11A(2)(c)-- 8
omit-- 9
` "J" (maximum deduction) means 500000 for the financial year starting on 10
1 July 1991;', 11
insert-- 12
` J (maximum deduction) means 600 000 for the financial year starting on 1 13
July 1992;'. 14
(5) Section 11A(2)(c)-- 15
omit-- 16
` "K" (maximum deduction) means 550000 for the financial year starting 17
on 1 July 1991.', 18
insert-- 19
` K (maximum deduction) means 650 000 for the financial year starting on 20
1 July 1992.'. 21
of s. 12 (Registration) 22
Amendment
Clause6. Section 12(1)(a)-- 23
omit, insert-- 24
`(a) pays or is liable to pay anywhere wages of more than-- 25
(i) if the month is a month after December 1992 and before 26
July 1993--$12 500 per week; or 27
6
Pay-roll Tax Amendment
(ii) if the month is July 1993 or a subsequent month--$13 462 1
per week;'. 2
of s. 16J (Interpretation) 3
Amendment
Section 16J(1)(a)-- 4
Clause7.(1)
omit `1991', insert `1992'. 5
(2) Section 16J(1)(b)-- 6
omit `1992', insert `1993'. 7
(3) Section 16J(1)(b)-- 8
omit `600000 C' (twice occurring), insert `700 000 C'. 9
(4) Section 16J(1)(c)-- 10
omit-- 11
` "J" (maximum deduction) means 500000 for the financial year starting on 12
1 July 1991;', 13
insert-- 14
` J (maximum deduction) means 600 000 for the financial year starting on 1 15
July 1992;'. 16
(5) Section 16J(1)(c)-- 17
omit-- 18
` "K" (maximum deduction) means 550000 for the financial year starting 19
on 1 July 1991.', 20
insert-- 21
` K (maximum deduction) means 650 000 for the financial year starting on 22
1 July 1992.'. 23
24
© State of Queensland 1992
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