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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
Pay-roll Tax (Maternity and Adoption Leave
Exemption) Act 2002
Act No.
TABLE OF PROVISIONS
Clause Page
1. Purpose 1
2. Commencement 1
3. New section 11 inserted 2
11. Exemption for paid maternity or adoption leave 2
ENDNOTES 4
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541345B.I1-18/10/2002 BILL LA CIRCULATION 25-10-2004
PARLIAMENT OF VICTORIA
Initiated in Assembly 16 October 2002
A BILL
to amend the Pay-roll Tax Act 1971 to grant an exemption from
pay-roll tax in respect of paid maternity leave and paid adoption leave
and for other purposes.
Pay-roll Tax (Maternity and Adoption
Leave Exemption) Act 2002
The Parliament of Victoria enacts as follows:
1. Purpose
The purpose of this Act is to amend the Pay-roll
Tax Act 1971 to grant an exemption from pay-roll
tax in respect of paid maternity leave and paid
5 adoption leave.
2. Commencement
This Act comes into operation on 1 January 2003.
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Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2002
s. 3
Act No.
3. New section 11 inserted
See:
After section 10A of the Pay-roll Tax Act 1971 Act No.
insert-- 8154.
Reprint No. 9
'11. Exemption for paid maternity or adoption as at
1 July 2002.
5 leave LawToday:
www.dms.
(1) An employer is entitled to an exemption dpc.vic.
from pay-roll tax for any wages paid or gov.au
payable to an employee in respect of--
(a) leave given to a female employee in
10 connection with the birth of her child
("maternity leave"); or
(b) leave given to an employee in
connection with the adoption of a child
by him or her ("adoption leave").
15 (2) It is immaterial whether the leave is taken
before the birth or adoption, after the birth or
adoption or both before and after.
(3) The exemption is limited to wages paid or
payable in respect of a maximum of
20 14 weeks maternity leave in respect of any
one pregnancy and 14 weeks adoption leave
in respect of any one adoption.
(4) For the avoidance of doubt, a reference in
sub-section (3) to a period of 14 weeks leave
25 is a reference to--
(a) a period that is the equivalent of
14 weeks leave on full pay, in the case
of full-time employees who take leave
on less than full pay;
30 (b) a period of 14 weeks leave at part-time
rates of pay, in the case of part-time
employees.
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Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2002
s. 3
Act No.
(5) The exemption does not apply to any part of
wages paid or payable in respect of maternity
or adoption leave that comprises fringe
benefits.
5 (6) An employer wishing to claim the exemption
in respect of maternity leave must obtain and
keep a medical certificate in respect of, or
statutory declaration by, the employee--
(a) stating that the employee is pregnant
10 and the estimated date of birth; or
(b) stating that the employee has given
birth and the date of birth.
(7) An employer wishing to claim the exemption
in respect of adoption leave must obtain and
15 keep a statutory declaration by the employee
stating--
(a) that a child has been placed in the
custody of the employee pending the
making of an adoption order; or
20 (b) that an adoption order has been made or
recognised in favour of the employee.
Note: Section 55 of the Taxation Administration
Act 1997 requires these records to be kept for
at least 5 years unless the Commissioner of
25 State Revenue authorises earlier destruction.'.
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Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2002
Endnotes
Act No.
ENDNOTES
By Authority. Government Printer for the State of Victoria.
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