2005
2005
2006-12-04
act
government
publicspecial
act.reprint
act-2006-058
allinforce
retroactivecommencements
2005-11-15
2005-11-15
0
2006-12-04
act-2006-120
2005
none
act-2005-111
2dbd31c6-57d3-4af7-aecd-107d04d2d76e
ede85807-7594-410c-9bd5-779fc95448c8
Note—
The Act was repealed by Sch 4 to the Statute Law (Miscellaneous Provisions) Act (No 2)
2006 No 120 with effect from
4.12.2006.
An Act to make miscellaneous amendments to
certain State revenue legislation; and for other
purposes.
1Name of
Act
This Act is the State Revenue
Legislation Further Amendment Act
2005.
2Commencement
(1)
This Act commences on the date of assent, except
as provided by subsection (2).
(2)
The following provisions commence, or are taken
to have commenced, on the dates specified:
Schedule 1 [10]–[14]—the date on
which the Bill for this Act was introduced into the Legislative
Assembly
Schedule 1 [15]—1 August
2005
Schedule 1 [16]—31 January
2005
Schedule 5 [1], [2] and [4]—1 July
2006
Schedule 5 [3]—1 July
2005
3Amendment of
Acts
The Acts specified in Schedules 1–8 are
amended as set out in those Schedules.
Schedules 1–4
Schedule 5Amendment of Pay-roll Tax Act 1971 No
22
(Section 3)
[1]Section 3AA
Wages
Omit section 3AA (3). Insert instead:
(3)
Wages includes fringe benefits, but does not
include an exempt benefit for the purposes of the Fringe Benefits Tax
Assessment Act 1986 of the Commonwealth unless that exempt
benefit constitutes wages under section 3AG (Inclusion of redundancy and long
service contributions as wages).
[2]Section 3AA
(6)
Insert after section 3AA (5):
(6)
Wages includes any contribution to a redundancy
benefit scheme or to a portable long service leave fund that constitutes wages
under section 3AG.
[3]
[4]Section
3AG
Insert after section 3AF:
3AGInclusion of redundancy and
long service contributions as wages
(1)
A contribution to a redundancy benefit scheme, or
to a portable long service leave fund, constitutes wages for the purposes of section
3AA.
(2)
The amount paid or payable as wages is taken, for
the purposes of this Act, to be the amount of the
contribution.
(3)
However, the wages liable to pay-roll tax under
this Act do not include the amount (if any) that the employer is entitled to
recover from the scheme or fund.
(4)
A contribution to a redundancy benefit scheme, or
to a portable long service leave fund, does not constitute wages under this
section if it is a superannuation benefit.
(5)
A contribution to a redundancy benefit scheme, or
to a portable long service leave fund, constitutes wages under this section
even if it is an exempt benefit for the purposes of the Fringe Benefits Tax
Assessment Act 1986 of the
Commonwealth.
(6)
In this section:
portable
long service leave fund means a fund established to provide
paid long service leave to employees in a particular industry who are employed
from time to time by different employers in the industry.
redundancy benefit scheme means a
scheme or fund that provides benefits for persons working within an industry
who are made redundant, leave the industry or retire.
[5]
sch 5: Am 2006 No 58,
Sch 4.
schs 6–8: Rep
2006 No 58, Sch 4.
Schedules 6–8
Historical
notes
Table of amending
instruments
State Revenue
Legislation Further Amendment Act 2005 No 111. Second
reading speech made: Legislative Assembly, 15.11.2005; Legislative Council,
29.11.2005. Assented to 7.12.2005. Date of commencement, Sch 1 [10]–[16]
and Sch 5 [1]–[4] excepted, assent, sec 2 (1); date of commencement of
Sch 1 [10]–[14], the date on which the Bill for this Act was introduced
into the Legislative Assembly (ie 15.11.2005), sec 2 (2); date of commencement
of Sch 1 [15], 1.8.2005, sec 2 (2); date of commencement of Sch 1 [16],
31.1.2005, sec 2 (2); date of commencement of Sch 5 [1] [2] and [4], 1.7.2006,
sec 2 (2); date of commencement of Sch 5 [3], 1.7.2005, sec 2 (2). This Act
has been amended as follows:
2006
No
58
Statute Law
(Miscellaneous Provisions) Act 2006. Assented to
20.6.2006.
Date of commencement of Sch 4, assent, sec 2
(1).
Table of
amendments
Schs
1–4
Rep 2006 No
58, Sch 4.
Sch
5
Am 2006 No
58, Sch 4.
Schs
6–8
Rep 2006 No
58, Sch 4.