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This is a Bill, not an Act. For current law, see the Acts databases.


PAYROLL TAX AMENDMENT BILL 2023

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 Payroll Tax Act 2011









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 Legislation Act

, s 75 (1)).

3 Legislation amended

This Act amends the Payroll Tax Act 2011

.

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Note A transitional provision is repealed on its expiry but continues to have effect after its repeal (see Legislation Act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 Legislation Act

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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