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PAYROLL TAX AMENDMENT BILL 2013 (NO 2)

2013

THE LEGISLATIVE ASSEMBLY

FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)

(Treasurer)

Payroll Tax Amendment Bill 2013 (No 2)

A Bill for

An Act to amend the Payroll Tax Act 2011

The Legislative Assembly for the Australian Capital Territory enacts as follows:

1 Name of Act

This Act is the Payroll Tax Amendment Act 2013 (No 2).

2 Commencement

This Act commences on the day after its notification day.

Note The naming and commencement provisions automatically commence on the notification day (see Legislation Act

, s 75 (1)).

3 Legislation amended

This Act amends the Payroll Tax Act 2011

.

4 Schedule 2, new part 2.10

insert

Part 2.10 Disability employment concession

2.22 Disability employment concession

(1) An employer may apply to the commissioner for a reduction of the amount of payroll tax payable by the employer in relation to an eligible person for a financial year.

Note If a form is approved under the Taxation Administration Act 1999

, s 139C for this provision, the form must be used.

(2) The commissioner must reduce the amount of payroll tax payable by an employer in relation to an eligible person for a financial year by the concession amount in accordance with any guideline under section 2.23.

(3) A person is an eligible person if the person—

(a) has a qualifying disability; and

(b) is 17 to 24 years old; and

(c) is employed in relevant employment.

(4) For the Taxation Administration Act 1999

, division 9.4 (Secrecy), a tax officer under that Act may disclose information obtained under or in relation to the administration of this part to the director-general of the administrative unit responsible for the Disability Services Act 1991

or a person authorised by that director-general to receive the information.

(5) In this section:

concession amount, in relation to an eligible person, means—

(a) if the person is employed in relevant employment for more than 13 weeks, but not more than 26 weeks—$2 000; or

(b) if the person is employed in relevant employment for more than 26 weeks—$4 000.

qualifying disability means a disability under the Disability Services Act 1991

.

relevant employment means employment—

(a) starting on or after 1 July 2013 but before 1 July 2015; and

(b) that is for an average of at least 8 hours each week; and

(c) for which taxable wages are paid.

Note Taxable wages—see section 10.

2.23 Disability employment concession guidelines

(1) The Minister may make guidelines for the exercise of a function under this part.

(2) A guideline is a disallowable instrument.

Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act

.

2.24 Expiry—pt 2.10

This part expires on 1 January 2016.

Endnotes

1 Presentation speech

Presentation speech made in the Legislative Assembly on 31 October 2013.

2 Notification

Notified under the Legislation Act

on 2013.

3 Republications of amended laws

For the latest republication of amended laws, see www.legislation.act.gov.au

.

© Australian Capital Territory 2013

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