Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 11

Exemption for paid maternity or adoption leave

11. Exemption for paid maternity or adoption leave



(1) An employer is entitled to an exemption from pay-roll tax for any wages
paid or 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 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 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 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 in respect of any one adoption.

(4) For the avoidance of doubt, a reference in subsection (3) to a period of
14 weeks leave is a reference to-

   (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;

   (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 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 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.

(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 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 Act 1997 requires these records
to be kept for at least 5 years unless the Commissioner of State Revenue
authorises earlier destruction.

(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 operation at the time the tax was paid.