Pay-roll Tax Administration Amendment Bill 2004 (Qld)

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Queensland

Pay-roll Tax Administration Amendment Bill 2004

Queensland

Pay-roll Tax Administration Amendment Bill 2004

Contents

Part 1 Preliminary

1 Shorttitle 2.0... eee 2 Commencement... . 0.0... 000 cece cee eee eee Part 2 Amendment of Pay-roll Tax Act 1971

3 Act amended in pt2...... 0.0.20. eee eee Amendment of title... 00.0.0... eee ee eee eee Amendment of s 3 (Interpretation) .....................00.

a a

Insertion of new ss 3C-3F .. 1.2... eee 3C Meaning of change of status ................... 3D Meaning of final period...................0000, 3E Notes in text... 2.0.2... eee eee eee 3F Relationship of Act with Administration Act ........ Omission of pt2.......0 0... eee eee 8 Insertion of neWS 7A... ees 7A When liability for pay-roll tax arises .............. 9 Amendment of s 8A (Value of taxable wages) ............... 10 Insertion of new pt 3, div 3, sdiv1...................0000. Division 3 Periodic liability Subdivision 1 Employer other than the DGE for a group 8D Application of sdiv1..................0002000. 8E Definitions for sdiv1.............0.2....00000, 8F Meaning of calculation day.................000. 8G Meaning of significant wage change ............. 8H Amount of periodic liability ..................... 11 Replacement of s 9 (Deduction from taxable wages)..........

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Pay-roll Tax Administration Amendment Bill 2004

Determination by commissioner of fixed periodic deduction we eee eee

Insertion of new pt 3, div 3, sdiv2 ...................0005.

Subdivision 2 | DGE for a group

9A 9B 9C 9D 9E OF

Application of sdiv2............-.. 0. ee eee eee Definition for sdiv2..............00....0 cee eee Meaning of calculation day..................--. Meaning of significant wage change ............. Amount of periodic liability .....................