Taxation Legislation (Affordable Housing and Employment Support) Act 2024


Tasmanian Crest
Taxation Legislation (Affordable Housing and Employment Support) Act 2024

An Act to amend the Duties Act 2001 , the Land Tax Act 2000 , the Land Tax Rating Act 2000 and the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017

[Royal Assent 28 June 2024]

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 Taxation Legislation (Affordable Housing and Employment Support) Act 2024 .

2.   Commencement

(1)  Except as provided in subsection (2) , the remaining provisions of this Act commence on 1 July 2024, but if this Act does not receive the Royal Assent by that date, the remaining provisions of this Act are taken to have commenced on 1 July 2024.
(2)  Part 3 is taken to have commenced on 18 February 2024.
PART 2 - Duties Act 2001 Amended

3.   Principal Act

In this Part, the Duties Act 2001 is referred to as the Principal Act.

4.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
PART 3 - Duties Act 2001 Further Amended

5.   

The amendments effected by this Part have been incorporated into the authorised version of the Duties Act 2001 .

6.   

The amendments effected by this Part have been incorporated into the authorised version of the Duties Act 2001 .

7.   

The amendments effected by this Part have been incorporated into the authorised version of the Duties Act 2001 .

8.   

The amendments effected by this Part have been incorporated into the authorised version of the Duties Act 2001 .
PART 4 - Land Tax Act 2000 Amended

9.   Principal Act

In this Part, the Land Tax Act 2000 is referred to as the Principal Act.

10.   

The amendment effected by this section has been incorporated into the authorised version of the Land Tax Act 2000 .

11.   

The amendment effected by this section has been incorporated into the authorised version of the Land Tax Act 2000 .
PART 5 - Land Tax Rating Act 2000 Amended

12.   Principal Act

In this Part, the Land Tax Rating Act 2000 is referred to as the Principal Act.

13.   

The amendments effected by this section have been incorporated into the authorised version of the Land Tax Rating Act 2000 .
PART 6 - Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 Amended

14.   Principal Act

In this Part, the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 is referred to as the Principal Act.

15.   

The amendments effected by this section have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .

16.   

The amendment effected by this section has been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
PART 7 - Repeal of Act

17.   Repeal of Act

This Act is repealed on the first anniversary of the day on which the last of the uncommenced provisions of this Act commence.