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PAY-ROLL TAX (MATERNITY AND ADOPTION LEAVE EXEMPTION) BILL 2003

                 PARLIAMENT OF VICTORIA

     Pay-roll Tax (Maternity and Adoption Leave
                Exemption) Act 2003
                                Act No.


                       TABLE OF PROVISIONS
Clause                                                               Page
  1.   Purpose                                                          1
  2.   Commencement                                                     2
  3.   New section 11 inserted                                          2
       11. Exemption for paid maternity or adoption leave               2
                         

ENDNOTES                                                                5




                                    i
551009B.I1-28/2/2003                        BILL LA CIRCULATION 25-10-2004

 


 

PARLIAMENT OF VICTORIA Initiated in Assembly 26 February 2003 A BILL to amend the Pay-roll Tax Act 1971 to grant an exemption from pay-roll tax in respect of paid maternity leave and paid adoption leave and for other purposes. Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 The Parliament of Victoria enacts as follows: 1. Purpose The purpose of this Act is to amend the Pay-roll Tax Act 1971 to grant an exemption from pay-roll tax in respect of paid maternity leave and paid 5 adoption leave with effect from 1 January 2003. 1 551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004

 


 

Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 s. 2 Act No. 2. Commencement This Act comes into operation on the day on which it receives the Royal Assent. 3. New section 11 inserted 5 See: After section 10A of the Pay-roll Tax Act 1971 Act No. insert-- 8154. Reprint No. 9 "11. Exemption for paid maternity or adoption as at 1 July 2002. leave LawToday: www.dms. (1) An employer is entitled to an exemption dpc.vic. 10 from pay-roll tax for any wages paid or gov.au payable on or after 1 January 2003 to an employee in respect of-- (a) maternity leave, being leave given to a female employee in connection with 15 her pregnancy or the birth of her child (other than sick leave, recreation leave, annual leave or any similar leave); or (b) adoption leave, being leave given to an employee in connection with the 20 adoption of a child by him or her (other than sick leave, recreation leave, annual leave or any similar leave). (2) It is immaterial whether the leave is taken during or after the pregnancy or before or 25 after the adoption. (3) The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks maternity leave in respect of any one pregnancy and 14 weeks adoption leave 30 in respect of any one adoption. (4) For the avoidance of doubt, a reference in sub-section (3) to a period of 14 weeks leave is a reference to-- 2 551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004

 


 

Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 s. 3 Act No. (a) a period that is the equivalent of 14 weeks leave on full pay, in the case of full-time employees who take leave on less than full pay; 5 (b) a period of 14 weeks leave at part-time rates of pay, in the case of part-time employees. (5) The exemption does not apply to any part of wages paid or payable in respect of maternity 10 or adoption leave that comprises fringe benefits. (6) An employer wishing to claim the exemption in respect of maternity leave must obtain and keep a medical certificate in respect of, or 15 statutory declaration by, the employee-- (a) stating that the employee is or was pregnant; or (b) stating that the employee has given birth and the date of birth. 20 (7) An employer wishing to claim the exemption in respect of adoption leave must obtain and keep a statutory declaration by the employee stating-- (a) that a child has been placed in the 25 custody of the employee pending the making of an adoption order; or (b) that an adoption order has been made or recognised in favour of the employee. Note: Section 55 of the Taxation Administration 30 Act 1997 requires these records to be kept for at least 5 years unless the Commissioner of State Revenue authorises earlier destruction. 3 551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004

 


 

Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 s. 3 Act No. (8) An employer is entitled to a refund of any tax paid in respect of wages for which the employer would have been entitled to an exemption under this section had it been in 5 operation at the time the tax was paid.". 4 551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004

 


 

Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 Endnotes Act No. ENDNOTES By Authority. Government Printer for the State of Victoria. 5 551009B.I1-28/2/2003 BILL LA CIRCULATION 25-10-2004

 


 

 


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