Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Amendment Act 2020
An Act to amend the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
[Royal Assent 16 December 2020]
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:
This Act may be cited as the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Amendment Act 2020 .
This Act commences on 1 January 2021, but if this Act does not receive the Royal Assent by that date it is taken to have commenced on 1 January 2021.
In this Act, the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 is referred to as the Principal Act.
4. Section 3 amended (Interpretation)
The definition of eligible period in section 3 of the Principal Act is amended as follows:(a) by omitting from paragraph (a) "30 June 2021" and substituting "30 June 2022";(b) by omitting from paragraph (ab)(ii) "31 December 2020" and substituting "30 June 2022";(c) by omitting paragraph (b) and substituting the following paragraph:(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 2022 inclusive;
This Act is repealed on the first anniversary of the day on which it received the Royal Assent.
[Second reading presentation speech made in:
House of Assembly on 19 NOVEMBER 2020
Legislative Council on 9 DECEMBER 2020]