Victorian Bills Victorian Bills[Index] [Search] [Download] [Related Items] [Help]
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 2003
Act No.
TABLE OF PROVISIONS
Clause Page
1. Purpose 1
2. Commencement 2
3. New section 11 inserted 2
11. Exemption for paid maternity or adoption leave 2
ENDNOTES 5
i
551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004
PARLIAMENT OF VICTORIA
Initiated in Assembly 26 February 2003
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 2003
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 with effect from 1 January 2003.
1
551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004
Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2003
s. 2
Act No.
2. Commencement
This Act comes into operation on the day on
which it receives the Royal Assent.
3. New section 11 inserted
5 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.
leave LawToday:
www.dms.
(1) An employer is entitled to an exemption dpc.vic.
10 from pay-roll tax for any wages paid or gov.au
payable on or after 1 January 2003 to an
employee in respect of--
(a) maternity leave, being leave given to a
female employee in connection with
15 her pregnancy or the birth of her child
(other than sick leave, recreation leave,
annual leave or any similar leave); or
(b) adoption leave, being leave given to an
employee in connection with the
20 adoption of a child by him or her (other
than sick leave, recreation leave, annual
leave or any similar leave).
(2) It is immaterial whether the leave is taken
during or after the pregnancy or before or
25 after the adoption.
(3) The exemption is limited to wages paid or
payable in respect of a maximum of
14 weeks maternity leave in respect of any
one pregnancy and 14 weeks adoption leave
30 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
is a reference to--
2
551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004
Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2003
s. 3
Act No.
(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;
5 (b) a period of 14 weeks leave at part-time
rates of pay, in the case of part-time
employees.
(5) The exemption does not apply to any part of
wages paid or payable in respect of maternity
10 or adoption leave that comprises fringe
benefits.
(6) An employer wishing to claim the exemption
in respect of maternity leave must obtain and
keep a medical certificate in respect of, or
15 statutory declaration by, the employee--
(a) stating that the employee is or was
pregnant; or
(b) stating that the employee has given
birth and the date of birth.
20 (7) An employer wishing to claim the exemption
in respect of adoption leave must obtain and
keep a statutory declaration by the employee
stating--
(a) that a child has been placed in the
25 custody of the employee pending the
making of an adoption order; or
(b) that an adoption order has been made or
recognised in favour of the employee.
Note: Section 55 of the Taxation Administration
30 Act 1997 requires these records to be kept for
at least 5 years unless the Commissioner of
State Revenue authorises earlier destruction.
3
551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004
Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2003
s. 3
Act No.
(8) An employer is entitled to a refund of any
tax paid in respect of wages for which the
employer would have been entitled to an
exemption under this section had it been in
5 operation at the time the tax was paid.".
4
551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004
Pay-roll Tax (Maternity and Adoption Leave Exemption) Act
2003
Endnotes
Act No.
ENDNOTES
By Authority. Government Printer for the State of Victoria.
5
551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004
[Index] [Search] [Download] [Related Items] [Help]