Part 4A Special pandemic provisions

[Part 4A of Schedule 2 Inserted by No. 9 of 2020, s. 8, Applied:01 Apr 2020]

10A.   Interpretation

In this Part –

Director of Public Health means the Director of Public Health appointed under section 6 of the Public Health Act 1997 .

10B.   Minister may make order

(1) The Minister, by order and on one or more occasions, may do one or more of the following:

(a) waive the payment of payroll tax under this Act in respect of the taxable wages paid to an employee, or a specified class of employee, by an employer;

(b) waive the requirement to lodge a specified document or return, or a specified class of documents or returns, under this Act;

(c) waive a process of an administrative nature, or a class of processes of an administrative nature, required under this Act.

(2) A waiver specified in an order under subclause (1) may be made unconditionally or on such conditions, limitations, restrictions, exceptions or circumstances as the Minister specifies in the order.

(3) The Minister may only make an order under subclause (1) before the first anniversary of being notified by the Director of Public Health in accordance with clause 10E .

(4) An order under subclause (1)  –

(a) must specify a period for which each waiver specified in the order is in force; and

(b) if the order specifies a waiver in respect of the requirement to lodge a return for a specified period, may specify a return period even if the return period has already commenced, or commenced and ended, before the order takes effect.