Payroll Tax (Pandemic) Order 2020 (Tas)

Payroll Tax (Pandemic) Order 2020

I make the following order under clause 10B of Part 4A of Schedule 2 to the Payroll Tax Act 2008 .

7 April 2020

MICHAEL DARREL JOSEPH FERGUSON

Minister for Finance

1. Short title This order may be cited as the Payroll Tax (Pandemic) Order 2020 .

2. Commencement This order takes effect on the day on which its making is notified in the Gazette.

3. Interpretation (1) In this order – Act means the Payroll Tax Act 2008 ; eligible employee means an employee who works solely or predominantly in one or more of the following industries: (a) the tourism industry; (b) the hospitality industry; (c) the seafood industry; hospitality industry means the provision of the following goods and services where those goods and services are primarily provided direct to the public: (a) short-stay accommodation; (b) the preparation and service of meals or cooked food; (c) the preparation and service of beverages; industry specific payroll tax employer means a relevant business employer who employs at least one eligible employee; relevant business employer – see clause 4 ; seafood industry means the provision of goods and services that primarily relate to the taking, handling, farming or sale of seafood, but does not include goods and services that primarily relate to – (a) the retail sale of seafood; or (b) the importing of seafood from other jurisdictions; short-stay accommodation means a property that – (a) is being used, or is available for use, for monetary gain, as accommodation for a person away from his or her normal place of residence; and (b) is ordinarily intended to be used as accommodation by such a person for periods of not more than 4 weeks; small and medium business payroll tax employer – see clause 5 ; total wages includes taxable wages and interstate wages; tourism industry means the provision of goods and services where those goods and services are primarily provided directly to tourists; tourist means a person who is visiting, or travelling in, Tasmania on holiday principally for the purposes of sightseeing or entertainment (or both); work means an activity that normally attracts remuneration. (2) The Acts Interpretation Act 1931 applies to the interpretation of this order as if this order were by-laws.