Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 (Tas)

Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017

An Act to enable the administration of a scheme for the payment of payroll tax rebates in relation to apprentices, trainees and youth employees in certain circumstances [Royal Assent 30 June 2017]

Be it enacted by Her Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

PART 1 - Preliminary

1. Short title This Act may be cited as the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .

2. Commencement This Act – (a) commences on 1 July 2017 if it receives the Royal Assent on or before that day; or (b) is taken to have commenced on 1 July 2017 if it receives the Royal Assent after that day.

3. Interpretation In this Act, unless the contrary intention appears – apprentice has the same meaning as in the Training and Workforce Development Act 2013 ; authorised officer means a person appointed as an authorised officer under section 18(1) ; claim means a claim, under section 8 , of a rebate of payroll tax paid in respect of an eligible employee; claimant means an employer who has made a claim; claim period means any of the following periods in respect of which a claim has been made: (a) a calendar month; (b) a financial year; (c) such other period as determined by the Commissioner; Commissioner means the Commissioner of State Revenue appointed under section 7 of the Taxation Administration Act 1997 ; Deputy Commissioner means a person appointed under section 11 of the Taxation Administration Act 1997 ; eligible employee – see section 5 ; eligible period means – (a) in relation to an eligible employee, or a class of eligible employees, prescribed for the purposes of this definition, the period commencing on 1 July 2017 and ending on 30 June 2025 inclusive; or (ab) in relation to a youth employee who is an eligible employee – (i) the period commencing on 1 July 2017 and ending on 30 June 2019 inclusive; or (ii) the period commencing on 1 April 2020 and ending on 30 June 2025 inclusive; or (b) in relation to any other eligible employee – (i) the period commencing on 1 July 2017 and ending on 30 June 2019 inclusive; or (ii) the period commencing on 1 January 2021 and ending on 30 June 2025 inclusive; employer means a person registered as an employer under section 86 of the Payroll Tax Act 2008 ; employment agent has the same meaning as in section 37 of the Payroll Tax Act 2008 ; interest has the same meaning as in the Taxation Administration Act 1997 ; investigation means an investigation under this Act or the Taxation Administration Act 1997 in relation to payroll tax; payroll tax has the same meaning as in the Payroll Tax Act 2008 ; payroll tax liability includes the liability to pay payroll tax and any interest, or penalty tax, payable in respect of payroll tax; penalty tax has the same meaning as in the Taxation Administration Act 1997 ; rebate means an amount paid, or payable, by the Commissioner under this Act; scheme means the scheme established under this Act; tax liability has the same meaning as in the Taxation Administration Act 1997 ; trainee has the same meaning as in the Training and Workforce Development Act 2013 ; training contract has the same meaning as in the Training and Workforce Development Act 2013 ; youth employee means a person who has attained the age of 15 years, but has not attained the age of 25 years, who is employed or engaged other than as a trainee or apprentice.