State Revenue Legislation Amendment Act 2018 No 39



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Schedule 1 (Repealed)
sch 1: Rep 1987 No 15, sec 30C.
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.