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New South Wales act
This Act lets the Treasurer enter into and implement a specific structured payment deed with BlueScope Steel and related entities to defer payroll tax obligations. It allows that deed to operate even if it conflicts with certain provisions of the general payroll tax law and treats failures under the deed as tax defaults. This matters because it changes who decides payment timing (the State via the Treasurer and the deed) and alters compliance and enforcement mechanics for BlueScope entities without rewriting the whole payroll tax framework.
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Direct links to the current provisions in Payroll Tax Deferral (BlueScope Steel) Act 2015.
2 Commencement
This Act commences on the date of assent to this Act.
3 Interpretation
(1) In this Act:
BlueScope means BlueScope Steel Limited (ABN 16 000 011 058).
BlueScope Taxpayer Entity has the meaning it has in the deed.
deed means the deed entitled “Payroll Tax Structured Payment Plan Deed” set out in the tabled text.
function includes a power, authority or duty, and exercise a function includes perform a duty.
tabled text means the text of the proposed deed entitled “Payroll Tax Structured Payment Plan Deed”, a copy of which was tabled in Parliament on the date of introduction of the Bill for the Payroll Tax Deferral (BlueScope Steel) Act 2015.
(2) Other expressions used in this Act have the same meaning as they have in the Payroll Tax Act 2007.
(3) Notes included in this Act do not form part of this Act.
4 Relationship to Payroll Tax Act 2007 and Taxation Administration Act 1996
(1) This Act is to be read together with the Payroll Tax Act 2007 and the Taxation Administration Act 1996.
Note—
The Taxation Administration Act 1996 makes provision for the administration and enforcement of taxation laws. This Act is a taxation law for the purposes of that Act.
(2) This Act sets out provisions that, for the purposes of the Payroll Tax Act 2007, apply only in this jurisdiction.
5 Authorisation of payroll tax deferral arrangements
(1) The Treasurer is authorised, on behalf of the State, to enter into and give effect to the deed.
(2) The deed may be given effect despite sections 7, 8 and 9 of the Payroll Tax Act 2007.
(3) In this section:
giving effect to the deed includes:
(a) complying with any obligation of the State under the deed, and
(b) exercising or enforcing any right or power under the deed.
(4) For the purpose of giving effect to the deed, section 81 (1) of the Payroll Tax Act 2007 is to be read as if the reference to an amount that a member of a group is required to pay under that Act in respect of a period were a reference to an amount that a BlueScope Taxpayer Entity is required to pay under the deed.
Note—
The BlueScope Taxpayer Entities are a group under the Payroll Tax Act 2007.
(5) This section has effect despite anything to the contrary in the Payroll Tax Act 2007 or any other law.
(6) Nothing in this section limits or prevents the exercise of any function by the Chief Commissioner under section 37 or 47 of the Taxation Administration Act 1996 in relation to payroll tax payable by BlueScope and any BlueScope Taxpayer Entity.
(7) A failure by BlueScope or a BlueScope Taxpayer Entity to pay an amount required to be paid by it under the deed is a tax default for the purposes of the Taxation Administration Act 1996.
6 Evidence
(1) A certificate of the Clerk of the Legislative Assembly certifying that a document is an accurate copy of the tabled text, or is an accurate copy of a particular part or of particular provisions of the tabled text, is admissible in evidence in any proceedings and is evidence:
(a) of the matter certified, and
(b) that the text of the proposed deed was tabled in the Legislative Assembly as referred to in the definition of tabled text in section 3.
(2) Subsection (1) does not affect any other way in which the tabling or content of the tabled text, or the accuracy of a copy of the tabled text or of a part or provisions of the tabled text, may be established.
Schedule 1 (Repealed)
sch 1: Rep 1987 No 15, sec 30C.
Sourced from legislation.nsw.gov.au, CC BY 4.0.
1 Name of Act
This Act is the Payroll Tax Deferral (BlueScope Steel) Act 2015.
2 Commencement
This Act commences on the date of assent to this Act.
3 Interpretation
(1) In this Act:
BlueScope means BlueScope Steel Limited (ABN 16 000 011 058).
BlueScope Taxpayer Entity has the meaning it has in the deed.
deed means the deed entitled “Payroll Tax Structured Payment Plan Deed” set out in the tabled text.
function includes a power, authority or duty, and exercise a function includes perform a duty.
tabled text means the text of the proposed deed entitled “Payroll Tax Structured Payment Plan Deed”, a copy of which was tabled in Parliament on the date of introduction of the Bill for the Payroll Tax Deferral (BlueScope Steel) Act 2015.
(2) Other expressions used in this Act have the same meaning as they have in the Payroll Tax Act 2007.
(3) Notes included in this Act do not form part of this Act.
4 Relationship to Payroll Tax Act 2007 and Taxation Administration Act 1996
(1) This Act is to be read together with the Payroll Tax Act 2007 and the Taxation Administration Act 1996.
Note—
The Taxation Administration Act 1996 makes provision for the administration and enforcement of taxation laws. This Act is a taxation law for the purposes of that Act.
(2) This Act sets out provisions that, for the purposes of the Payroll Tax Act 2007, apply only in this jurisdiction.
5 Authorisation of payroll tax deferral arrangements
(1) The Treasurer is authorised, on behalf of the State, to enter into and give effect to the deed.
(2) The deed may be given effect despite sections 7, 8 and 9 of the Payroll Tax Act 2007.
(3) In this section:
giving effect to the deed includes:
(a) complying with any obligation of the State under the deed, and
(b) exercising or enforcing any right or power under the deed.
(4) For the purpose of giving effect to the deed, section 81 (1) of the Payroll Tax Act 2007 is to be read as if the reference to an amount that a member of a group is required to pay under that Act in respect of a period were a reference to an amount that a BlueScope Taxpayer Entity is required to pay under the deed.
Note—
The BlueScope Taxpayer Entities are a group under the Payroll Tax Act 2007.
(5) This section has effect despite anything to the contrary in the Payroll Tax Act 2007 or any other law.
(6) Nothing in this section limits or prevents the exercise of any function by the Chief Commissioner under section 37 or 47 of the Taxation Administration Act 1996 in relation to payroll tax payable by BlueScope and any BlueScope Taxpayer Entity.
(7) A failure by BlueScope or a BlueScope Taxpayer Entity to pay an amount required to be paid by it under the deed is a tax default for the purposes of the Taxation Administration Act 1996.
6 Evidence
(1) A certificate of the Clerk of the Legislative Assembly certifying that a document is an accurate copy of the tabled text, or is an accurate copy of a particular part or of particular provisions of the tabled text, is admissible in evidence in any proceedings and is evidence:
(a) of the matter certified, and
(b) that the text of the proposed deed was tabled in the Legislative Assembly as referred to in the definition of tabled text in section 3.
(2) Subsection (1) does not affect any other way in which the tabling or content of the tabled text, or the accuracy of a copy of the tabled text or of a part or provisions of the tabled text, may be established.
Schedule 1 (Repealed)
sch 1: Rep 1987 No 15, sec 30C.