Victorian Numbered Acts

STATE TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT 2006 (NO 84 OF 2006) - SECT 14

    (1)     For section 10(1)(bc) of the Pay-roll Tax Act 1971 substitute —

    "(bc)     by any of the following bodies to a person during a period in respect of which the body satisfies the Commissioner that the person is engaged exclusively in work of the body of a kind ordinarily performed in connection with the conduct of the body—

              (i)     an ambulance service;

              (ii)     a community health centre;

              (iii)     a denominational hospital;

              (iv)     a multi-purpose service;

              (v)     a public health service;

              (vi)     a public hospital;

              (vii)     the Victorian Institute of Forensic Mental Health established by section 117B of the Mental Health Act 1986 ;

        (bd)     by a public hospital within the meaning of paragraph (bc) as in force immediately before the commencement of section 14(1) of the State Taxation Legislation (Miscellaneous Amendments) Act 2006 , being wages referred to in that paragraph;".

    (2)     After section 10(3) of the Pay-roll Tax Act 1971 insert —

    "(3A)     Nothing in sub-section (1)(bc) limits the application of any other paragraph of sub-section (1).

Example

If a denominational hospital referred to in sub-section (1)(bc)(iii) is also a charitable body, the exemption for charitable bodies under sub-section (1)(bb) may still apply.".

    (3)     After section 10(5) of the Pay-roll Tax Act 1971 insert —

    '(6)     In this section—

"ambulance service" means an ambulance service created under section 23 of the Ambulance Services Act 1986 ;

"community health centre" means an agency—

        (a)     registered under Division 2 of Part 3 of the Health Services Act 1988 ; and

        (b)     in respect of which a declaration under section 45 of that Act is in force;

"denominational hospital" means a hospital listed in Schedule 2 to the Health Services Act 1988 ;

"multi-purpose service" means—

        (a)     a body referred to in section 115V(2) of the Health Services Act 1988 ; or

        (b)     a body declared under Part 4A of that Act to be a multi purpose service;

"public health service" means a public health service listed in Schedule 5 to the Health Services Act 1988 ;

"public hospital" means a hospital listed in Schedule 1 to the Health Services Act 1988 .'.

__________________

See:
Act No.
10003.
Reprint No. 2
as at
8 August 1997
and amending
Act Nos
91/1997 and 23/2003.
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