See:
Act No.
26/2007.
Reprint No. 2
as at
25 September 2013 and amending
Act No. 26/2014.
LawToday:
www.
legislation.
vic.gov.au
(1) In clause 1 of Schedule 1 to the Payroll Tax Act 2007 , in the definition of "R"—
(a) in paragraph (c), for "or 1 July in any subsequent year" substitute ", 2011, 2012 or 2013";
(b) after paragraph (c) insert —
"(d) for the financial year commencing on 1 July 2014 or any subsequent financial year—4∙85%;".
(2) In clause 2 of Schedule 2 to the Payroll Tax Act 2007 —
(a) in paragraph (c), for "—4∙90%" substitute "and before 1 July 2014—4∙90%;";
(b) after paragraph (c) insert —
"(d) for wages paid or payable on or after 1 July 2014—4∙85%.".
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