Australian Capital Territory Numbered Acts

PAYROLL TAX AMENDMENT ACT 2013 (NO. 48 OF 2013) - SECT 4

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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.