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STATE TAXATION ACTS AMENDMENT ACT 2010 (NO. 36 OF 2010) - SECT 13

Reduction in payroll tax rate

See:
Act No.
26/2007
and amending
Act Nos 26/2007, 12/2008, 31/2008, 79/2008, 4/2009 and 83/2009.
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 (b), for "in any subsequent year" substitute "2009";

        (b)     after paragraph (b) insert

    "(c)     for the financial year commencing on 1 July 2010 or 1 July in any subsequent year—4·90%;".

    (2)     In clause 2 of Schedule 2 to the Payroll Tax Act 2007

        (a)     in paragraph (b), for "—4·95%." substitute "and before 1 July 2010—4·95%;";

        (b)     after paragraph (b) insert

    "(c)     for wages paid or payable on or after 1 July 2010—4·90%.".

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