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This order may be cited as the Payroll Tax (Pandemic) Order (No. 2) 2020 .
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Tasmania regulation
This order waives state payroll tax for the portion of an employee’s taxable wages that equals the Commonwealth "jobkeeper payment" an employer is entitled to receive for any fortnight between 30 March 2020 and 28 March 2021. It affects employers who receive JobKeeper: they do not pay payroll tax on the JobKeeper-equivalent wage component. Employers and payroll authorities must identify and exclude that amount when calculating taxable wages.
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Direct links to the current provisions in Payroll Tax (Pandemic) Order (No. 2) 2020.
This order may be cited as the Payroll Tax (Pandemic) Order (No. 2) 2020 .
This order takes effect on the day on which its making is notified in the Gazette.
(1) In this order –
Act means the Payroll Tax Act 2008 ;
jobkeeper payment means a payment that –
(a) is payable by the Commonwealth in accordance with the rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 of the Commonwealth; and
(b) is known as the jobkeeper payment.
(2) The Acts Interpretation Act 1931 applies to the interpretation of this order as if this order were by-laws.
(1) [Clause 4 Subclause (1) amended by S.R. 2020, No. 58, Applied:23 Sep 2020] This clause applies if an employer is entitled to receive a jobkeeper payment in respect of an employee for a fortnight that occurs during the period commencing on 30 March 2020 and ending on 28 March 2021 (both days inclusive).
(2) The employer is not required to pay payroll tax under the Act in respect of the amount of taxable wages paid or payable to the employee that is equal to the amount of the jobkeeper payment that the employer is entitled to receive for that employee for those wages.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 1 May 2020
This order is administered in the Department of Treasury and Finance.
Sourced from Tasmanian Legislation Online (legislation.tas.gov.au), CC BY 4.0.
This order may be cited as the Payroll Tax (Pandemic) Order (No. 2) 2020 .
This order takes effect on the day on which its making is notified in the Gazette.
(1) In this order –
Act means the Payroll Tax Act 2008 ;
jobkeeper payment means a payment that –
(a) is payable by the Commonwealth in accordance with the rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 of the Commonwealth; and
(b) is known as the jobkeeper payment.
(2) The Acts Interpretation Act 1931 applies to the interpretation of this order as if this order were by-laws.
(1) [Clause 4 Subclause (1) amended by S.R. 2020, No. 58, Applied:23 Sep 2020] This clause applies if an employer is entitled to receive a jobkeeper payment in respect of an employee for a fortnight that occurs during the period commencing on 30 March 2020 and ending on 28 March 2021 (both days inclusive).
(2) The employer is not required to pay payroll tax under the Act in respect of the amount of taxable wages paid or payable to the employee that is equal to the amount of the jobkeeper payment that the employer is entitled to receive for that employee for those wages.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 1 May 2020
This order is administered in the Department of Treasury and Finance.