{"id":"tas:sr-2020-058","name":"Payroll Tax (Pandemic) (No. 2) Amendment Order 2020","slug":"payroll-tax-pandemic-no-2-amendment-order-2020","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"58 of 2020","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182651,"registerId":"tas-tas:sr-2020-058-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This order may be cited as the [Payroll Tax (Pandemic) (No. 2) Amendment Order 2020](/view/html/inforce/2026-04-12/sr-2020-058) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This order takes effect on the day on which its making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Principal Order","content":"### 3 Principal Order\n\n> In this order, the [Payroll Tax (Pandemic) Order (No. 2) 2020](/view/html/inforce/2026-04-12/sr-2020-029) is referred to as the Principal Order.","sortOrder":2},{"sectionNumber":"4.","sectionType":"section","heading":null,"content":"### 4.\n\n> The amendment effected by this clause has been incorporated into the authorised version of the [Payroll Tax (Pandemic) Order (No. 2) 2020](/view/html/inforce/2026-04-12/sr-2020-029) .\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 23 September 2020\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":3}],"analysis":{"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the available text, there is no indication that this order's scope deviated from its original intent. It appears to be a targeted, limited instrument designed specifically to amend payroll tax arrangements for pandemic-related relief in Tasmania, consistent with similar measures rolled out across Australian states during 2020."},"complexity_factors":["The order is a short amending instrument rather than standalone primary legislation, keeping it structurally simple","Subject matter (payroll tax relief) is narrow and well-defined","The operative content of the order is not reproduced in the provided text, making full analysis impossible but also suggesting the instrument itself is brief","Pandemic tax relief orders of this type typically involve straightforward administrative adjustments rather than complex legal frameworks","Being a No. 2 amendment implies some layering on prior instruments, adding minor cross-referencing complexity"],"plain_english_summary":"This Tasmanian government order (the second 2020 amendment) changes payroll tax rules in response to COVID‑19. It targets employers who pay payroll tax, aiming to ease cash flow by extending or adjusting pandemic relief (waivers, deferrals or threshold changes). The instrument matters for Tasmanian businesses but the specific operative provisions and exact relief measures aren’t shown in the provided text."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a straightforward amendment order with no indication of scope creep. It serves its intended purpose of updating the principal pandemic relief order."},"complexity_factors":["No operative provisions remain in the document — clause 4 explicitly states the amendment has been incorporated into the principal order","Only 4 clauses total, with no defined terms, conditions, or substantive rules","Document functions purely as a notification instrument with cross-references to the principal order"],"plain_english_summary":"This is a short technical amendment to an existing COVID-19 relief measure for Victorian businesses.\n\n**What it does:**\nThis Order amends the *Payroll Tax (Pandemic) Order (No. 2) 2020* — a Victorian regulation that gave payroll tax refunds and waivers to businesses struggling during the pandemic. However, **the actual text of the amendment has been removed** from this document because it has already been merged into the 'authorised version' of the main Order.\n\n**Who it affects:**\nVictorian employers who were claiming pandemic-related payroll tax relief in 2020.\n\n**Why it matters:**\nThis document is essentially a 'signpost' — it tells you that changes were made on 23 September 2020, but you need to look at the main *Payroll Tax (Pandemic) Order (No. 2) 2020* to see what actually changed. This is common practice when legislation is updated: the amendment is published to meet legal notification requirements, but the substantive text lives in the consolidated (combined) version of the main law."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The Order effects an amendment to the Payroll Tax (Pandemic) Order (No. 2) 2020 by incorporating the amendment into the authorised version (cl.3–4). This changes the Principal Order's legal text, but the Amendment Order does not disclose the substance of that change, so the nature and practical scope of the change cannot be determined from this instrument alone; impact depends on the amended Principal Order and its operative provisions."},"complexity_factors":["Instrument is procedural and brief (short title, commencement, reference to Principal Order).","Substantive content is not included; relies on the Principal Order for operative effects (cl.3–4).","Commencement tied to Gazette notification requires monitoring of official publication (cl.2).","Cross-reference and incorporation raise need to consult multiple documents to determine legal effect (cl.3–4).","No standards, definitions, or implementation details in this text — low internal complexity but external dependency."],"plain_english_summary":"This Amendment Order formally amends the Payroll Tax (Pandemic) Order (No. 2) 2020 and takes effect on the day it is notified in the Gazette (cl.2–3). It records that the amendment has been incorporated into the authorised version of the Principal Order (cl.4). It therefore affects employers and other entities governed by the Principal Order because it alters that instrument; this order itself is administrative and does not set out the substantive changes, which appear in the Principal Order’s authorised text (cl.3–4)."}},"importantCases":[],"_links":{"self":"/api/acts/payroll-tax-pandemic-no-2-amendment-order-2020","history":"/api/acts/payroll-tax-pandemic-no-2-amendment-order-2020/history","analysis":"/api/acts/payroll-tax-pandemic-no-2-amendment-order-2020/analysis","conflicts":"/api/acts/payroll-tax-pandemic-no-2-amendment-order-2020/conflicts","importantCases":"/api/acts/payroll-tax-pandemic-no-2-amendment-order-2020/important-cases","documents":"/api/acts/payroll-tax-pandemic-no-2-amendment-order-2020/documents"}}