Australian Capital Territory Repealed Acts

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This legislation has been repealed.

PAYROLL TAX ACT 1987 (REPEALED) - SECT 9A

Exemption from tax—new starters

    (1)     This section applies to a person (the new starter ) who—

        (a)     is employed for the first time in an industry or occupation; and

        (b)     is receiving eligible training for work in the industry or occupation.

    (2)     For this section, eligible training is training that is—

        (a)     recognised training; and

        (b)     takes place during a single continuous period (the training period ) that—

              (i)     starts within the first 12 months after the new starter is first employed in the industry or occupation; and

              (ii)     continues for no more than 12 months.

    (3)     Section 6 does not apply to wages paid or payable to the new starter for employment in the industry or occupation during the training period.

    (4)     Subsection (3) applies to the new starter only in relation to 1 single continuous period of training that is eligible training.

    (5)     Subsection (3) applies even if—

        (a)     the new starter is employed at any time during the training period by an employer or employers different from the employer who first employed the new starter in the industry or occupation; or

        (b)     the new starter is not continuously employed in the industry or occupation during the training period; or

        (c)     the eligible training is a part of a course of training that began before the start of the training period, or continues after the end of the training period.

    (6)     The Minister may declare that approved training is not recognised training.

    (7)     A declaration under subsection (6) is a disallowable instrument.

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

    (8)     In this section:

"approved training" means training under an approved training contract.

"approved training contract"—see the Training and Tertiary Education Act 2003 , dictionary.

"recognised training "means approved training other than training declared under subsection (6) not to be recognised training.



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