Queensland Legislation
Queensland
PAY-ROLL TAX AMENDMENT BILL 1992
Queensland
PAY-ROLL TAX AMENDMENT BILL 1992
TABLE OF PROVISIONS
Section Page 1 Short title 2.2... eee eee 4 2 Commencement ......... 0.0.0 eee eee 4 3 Amended Act ....... 0... cee cee eee eens 4 4 Amendment of s. 9 (Deduction from taxable wages). ................. 4 5 Amendment of s. 11A (Interpretation) ..................00...002.00. 5 6 Amendment of s. 12 (Registration) ................... 00002 5 7 Amendment of s. 16J (Interpretation) .................0....00...000. 6
A BILL
FOR
An Act to amend the Pay-roll Tax Act 1971 Pay-roll Tax Amendment
BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in
Parliament assembled, and by the authority of the same, as follows.
Short title Clause1. This Act may be cited as the Pay-roll Tax Amendment Act 1992.
Commencement
Clause2. Sections 4 to 7 commence on | January 1993.
Amended Act Clause3. The Pay-roll Tax Act 1971] is amended as set out in this Act.
Amendment of s. 9 (Deduction from taxable wages)
Clause4.(1) Section 9(1) (definition "prescribed amount")— omit—
* "F" (maximum deduction per month) means—
(a) in the period starting on | January 1992 and ending on 30 June 1992—45 833; and
(b) in the period starting on 1 July 1992 and ending on 30 June 1993 and subsequent periods—S0 000;'
insert— * E (maximum deduction per month) means—
(a) in the period starting on | January 1993 and ending on 30 June 1993—54 167; and
(b) ina period starting on or after 1 July 1993 —58 333;'. (2) Section 9(4)— omit '1992', insert 1993'. 1113 15 17 19 21 23Pay-roll Tax Amendment
Amendment of s. 11A (Interpretation) Clause5.(1) Section 11A(2)(a)—
omit '1991', insert 1992'.
(2) Section 11A(2)(b)—
omit '1992', insert 1993'.
(3) Section 11A(2)(b)—
omit '600000 C' (twice occurring), insert '700 000 C'. (4) Section 11A(2)(c)—
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