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This is a Bill, not an Act. For current law, see the Acts databases.
TASMANIA
__________
PAYROLL TAX REBATE (APPRENTICES,
TRAINEES AND YOUTH EMPLOYEES)
AMENDMENT BILL 2020
__________
CONTENTS
1. Short title
2. Commencement
3. Principal Act
4. Section 3 amended (Interpretation)
5. Repeal of Act
[Bill 48]-VII
2
PAYROLL TAX REBATE (APPRENTICES,
TRAINEES AND YOUTH EMPLOYEES)
AMENDMENT BILL 2020
This Public Bill originated in the House of Assembly, and, having this day passed, is
now ready for presentation to the Legislative Council for its concurrence.
SHANE DONNELLY, Clerk of the House
19 November 2020
(Brought in by the Minister for Finance, the Honourable
Michael Darrel Joseph Ferguson)
A BILL FOR
An Act to amend the Payroll Tax Rebate (Apprentices,
Trainees and Youth Employees) Act 2017
Be it enacted by Her Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
1. Short title
This Act may be cited as the Payroll Tax Rebate
(Apprentices, Trainees and Youth Employees)
Amendment Act 2020.
2. Commencement
This Act commences on 1 January 2021, but if
this Act does not receive the Royal Assent by
that date it is taken to have commenced on
1 January 2021.
[Bill 48] 3
Payroll Tax Rebate (Apprentices, Trainees and Youth
Employees) Amendment Act 2020
Act No. of 2020
s. 3
3. Principal Act
In this Act, the Payroll Tax Rebate (Apprentices,
Trainees and Youth Employees) Act 2017* is
referred to as the Principal Act.
4. Section 3 amended (Interpretation)
The definition of eligible period in section 3 of
the Principal Act is amended as follows:
(a) by omitting from paragraph (a)
"30 June 2021" and substituting
"30 June 2022";
(b) by omitting from paragraph (ab)(ii)
"31 December 2020" and substituting
"30 June 2022";
(c) by omitting paragraph (b) and
substituting the following paragraph:
(b) in relation to any other eligible
employee -
(i) the period commencing
on 1 July 2017 and ending
on 30 June 2019
inclusive; or
(ii) the period commencing
on 1 January 2021 and
ending on 30 June 2022
inclusive;
_______________________________________________________________
*No. 23 of 2017
4
Payroll Tax Rebate (Apprentices, Trainees and Youth Employees)
Amendment Act 2020
Act No. of 2020
s. 5
5. Repeal of Act
This Act is repealed on the first anniversary of
the day on which it received the Royal Assent.