An Act to make miscellaneous amendments to certain State revenue legislation in connection with the Budget for the year 2018–19; and for other purposes.
1 Name of Act
This Act is the State Revenue Legislation Amendment Act 2018.
2 Commencement
(1) This Act commences on the date of assent to this Act, except as provided by subsection (2).(2) Schedule 2 commences or is taken to have commenced on 1 July 2018.
Schedule 1 Amendment of Emergency Services Levy Act 2017 No 32
[1] Section 37 Information to policy holders
Insert after section 37 (2):(3) This section does not require an invoice or other statement to indicate how much of the premium payable is estimated to be attributable to the contribution payable under this Act if no part of the premium payable is estimated to be attributable to the contribution payable under this Act.
[2] Schedule 2 Savings, transitional and other provisions
Insert at the end of the Schedule, with appropriate Part and clause numbering:Part Provision consequent on enactment of State Revenue Legislation Amendment Act 2018Application of amendmentThe amendment made to this Act by the State Revenue Legislation Amendment Act 2018 has effect as if it had commenced on the commencement of this Act (1 July 2017).
Schedule 2 Amendment of Payroll Tax Act 2007 No 21
Schedule 1 Calculation of payroll tax liability for financial year commencing 1 July 2007 and subsequent financial years
Omit paragraph (c) of the definition of TA or threshold amount in clause 1. Insert instead:(c) for the financial year commencing on 1 July 2013 and subsequent financial years up to and including the financial year commencing on 1 July 2017—$750,000, or(d) for the financial year commencing on 1 July 2018—$850,000, or(e) for the financial year commencing on 1 July 2019—$900,000, or(f) for the financial year commencing on 1 July 2020—$950,000, or(g) for the financial year commencing on 1 July 2021 and subsequent financial years—$1,000,000.