PAYROLL TAX ACT 2007 - NOTES
PAYROLL TAX ACT 2007 - NOTES
No. 26 of 2007
Version incorporating amendments as at
1 September 2023
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Version No. 037
No. 26 of 2007
Version incorporating amendments as at
1 September 2023
Endnotes
1 General information
See www.legislation.vic.gov.au for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.
Minister's second reading speech—
Legislative Assembly: 23 May 2007
Legislative Council: 7 June 2007
The long title for the Bill for this Act was "A Bill for an Act to re-enact and modernise the law relating to payroll tax, to harmonise payroll tax law with New South Wales, to repeal the Pay-roll Tax Act 1971, to amend the Taxation Administration Act 1997 and other Acts and for other purposes."
The Payroll Tax Act 2007 was assented to on 26 June 2007 and came into operation as follows:
Sections 1–107, 109–117 and Schedules 1–3 on 1 July 2007: section 2(1); section 108 on 1 July 2007: section 2(2)(b).
INTERPRETATION OF LEGISLATION ACT 1984 (ILA)
Style changes
Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.
References to ILA s. 39B
Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause.
Interpretation
As from 1 January 2001, amendments to section 36 of the ILA have the following effects:
• Headings
All headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).
• Examples, diagrams or notes
All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).
• Punctuation
All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).
• Provision numbers
All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).
• Location of "legislative items"
A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.
• Other material
Any explanatory memorandum, table of provisions, endnotes, index and other
material printed after the Endnotes does not form part of an Act.
See
section 36(3)(3D)(3E).
2 Table of Amendments
This publication incorporates amendments made to the Payroll Tax Act 2007 by Acts and subordinate instruments.
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Payroll Tax Act 2007, No. 26/2007
Assent Date: |
26.6.07 |
Commencement Date: |
S. 108 on 1.7.07: s. 2(2) |
Current State: |
This information relates only to the provision/s amending the Payroll Tax Act 2007 |