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This is a Bill, not an Act. For current law, see the Acts databases.
PAYROLL TAX AMENDMENT BILL 2004
2004
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Payroll Tax Amendment
Bill 2004
A Bill for
An Act to amend the
Payroll Tax Act
1987
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
1 Name of Act
This Act is the Payroll Tax Amendment Act 2004.
2 Commencement
This Act commences on 1 July 2005.
Note The naming and commencement provisions automatically commence
on the notification day (see Legislation Act, s 75 (1)).
3 Legislation amended
This Act amends the Payroll Tax Act 1987.
4 New section 9B
insert
9B Exemption from tax—maternity, adoption and
primary carer leave
(1) Section 6 does not apply to wages paid or payable to an employee for
maternity leave, adoption leave or primary carer leave.
(2) Subsection (1) applies—
(a) only in relation to wages paid or payable for a maximum of
14 weeks leave for any 1 pregnancy, birth or adoption; and
(b) only in relation to leave taken before the relevant day for the
pregnancy, birth or adoption; and
(c) only if, in relation to the leave, the employee has given the employer
any required document for the leave.
(3) To remove any doubt—
(a) a reference in subsection (2) (a) to wages paid or payable for 14
weeks leave is a reference to—
(i) for a full-time employee who takes the leave on less than full
pay—a period equivalent to 14 weeks leave on full pay; and
(ii) for a part-time employee—a period of 14 weeks leave at the
part-time rate of pay for the employee; and
(b) a reference to 1 birth includes a reference to a multiple birth;
and
(c) a reference to 1 adoption includes a reference to the adoption of more
than 1 child at the same time.
(4) In this section:
adoption leave, for an employee, means leave
given to the employee in relation to the adoption of a child by the employee
(whether the leave is taken before or after the adoption), but does not include
leave given to the employee as leave of another kind.
Examples for this section of leave of
another kind
1 sick leave
2 annual leave
3 long service leave
Note An example is part of the Act, is not exhaustive and may
extend, but does not limit, the meaning of the provision in which it appears
(see Legislation Act, s 126 and s 132).
maternity leave, for an employee, means leave
given to a female employee in relation to her pregnancy or the birth of her
child (whether the leave is taken during the pregnancy or after the birth of the
child), but does not include leave given to the employee as leave of another
kind.
primary carer leave, for an employee, means
leave given to the employee as the primary carer of a child in relation to the
birth or adoption of the child (whether the leave is taken before or after the
birth or adoption), but does not include leave given to the employee as leave of
another kind.
Examples of primary
carers
1 a parent of the child
2 the domestic partner of a parent of the child
3 a grandparent of the child
Note For the meaning of domestic partner, see
Legislation Act, s 169.
relevant day means—
(a) for a birth—the day 6 months after the day of the birth;
and
(b) for a pregnancy that ends other than by a birth—the day
6 months after the day the pregnancy ends; and
(c) for an adoption—the day 6 months after the day that the child is
placed, for the purpose of adoption, in the care of the adoptive
parent.
required document means—
(a) for maternity leave—
(i) a birth certificate for the child; or
(ii) a medical certificate stating that the employee was pregnant and the
date of the end of the pregnancy; and
(b) for adoption leave—a statutory declaration
stating—
(i) that a child has been placed, for the purpose of adoption, in the care
of the employee as the adoptive parent; and
(ii) the date of the placement; and
(c) for primary carer leave in relation to a newly born
child—
(i) a birth certificate for the child; and
(ii) a statutory declaration stating that the employee is the primary
carer for the child; and
(d) for primary carer leave in relation to a child placed for the purpose
of adoption—a statutory declaration stating—
(i) that the child has been placed, for the purpose of adoption, in the
care of the adoptive parent; and
(ii) the date of the placement; and
(iii) that the employee is the primary carer for the child; and
(e) any other document prescribed under the regulations.
Note A certificate, statutory declaration or other document must be
kept for at least 5 years (unless the commissioner authorises earlier
destruction) and produced if the commissioner requires its production (see the
Taxation Administration Act 1999, s 57 (Requirement to keep proper
records), s 62 (Accessibility) and s 64 (Period record to be kept)).
Endnotes
1 Presentation speech
Presentation speech made in the Legislative Assembly on 2004.
2 Notification
Notified under the Legislation Act on 2004.
3 Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
© Australian
Capital Territory 2004
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