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This is a Bill, not an Act. For current law, see the Acts databases.
2023
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Elizabeth Lee)
Payroll Tax Amendment Bill 2023
A Bill for
An Act to amend the
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
1 Name of Act
This Act is the Payroll Tax Amendment Act 2023
.
2 Commencement
This Act commences on the day after its notification day.
Note The naming and commencement provisions automatically commence on
the notification day (see
, s 75 (1)).
3 Legislation amended
This Act amends the
.
4 New division 4.3A
insert
Division 4.3A General practitioners
52 General practitioners under contract for services
(1) Wages are exempt if they are paid or payable to a general practitioner under a relevant contract.
(2) In this section:
general practitioner—see the Health Insurance Act 1973
(Cwlth), section 3.
relevant contract—see section 32.
5 New section 102
insert
102 Transitional—div 4.3A
(1) Section 52 is taken to have applied since 1 July 2011.
(2) This section expires 12 months after the day it commences.
Note A transitional provision is repealed on its expiry but continues to have effect after its repeal (see Legislation Act
, s 88).
Endnotes
1 Presentation speech
Presentation speech made in the Legislative Assembly on 29 August 2023.
2 Notification
Notified under the
on 2023.
3 Republications of amended laws
For the latest republication of amended laws, see www.legislation.act.gov.au
.
© Australian Capital Territory 2023
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