Victorian Numbered Acts

STATE TAXATION (REDUCTIONS AND CONCESSIONS) ACT 2006 (NO 38 OF 2006) - SECT 10

In section 7(1) of the Pay-roll Tax Act 1971 —

        (a)     in paragraph (k)—

              (i)     after "June 2003" insert "and before the month of July 2006";

              (ii)     for "or (j)." substitute "or (j); and";

        (b)     after paragraph (k) insert —

    "(l)     at the rate of 5·15% in respect of such of those wages as are paid or payable after the month of June 2006 and before the month of July 2007 and are not liable to pay-roll tax at the rate prescribed in paragraph (c), (d), (e), (f), (g), (h), (i), (j) or (k); and

        (m)     at the rate of 5·05% in respect of such of those wages as are paid or payable after the month of June 2007 and before the month of July 2008 and are not liable to pay-roll tax at the rate prescribed in paragraph (c), (d), (e), (f), (g), (h), (i), (j), (k) or (l); and

        (n)     at the rate of 5% in respect of such of those wages as are paid or payable after the month of June 2008 and are not liable to pay-roll tax at the rate prescribed in paragraph (c), (d), (e), (f), (g), (h), (i), (j), (k), (l) or (m).".

Í Í Í Í Í Í Í Í Í Í Í Í Í Í Í