Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
26AExtension of certain periods
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26A Extension of certain periods
[Section 26A Inserted by No. 9 of 2020, s. 13, Applied:01 Apr 2020]
(1) If the Minister considers it appropriate, in response to the impact of the disease known as COVID-19 (including any disease that is recognised as a mutated form of that disease) in the State, the Minister, by order and on one or more occasions, may do one or more of the following:
(a) amend the period specified in paragraph (ab)(ii) of the definition of eligible period in section 3 by omitting the date on which the period ends and substituting a new date;
(b) extend a period specified in section 6(2)(b) for which a rebate under this Act is payable.
(2) If the Minister makes an order under subsection (1) (a) that results in the shortening of a period, the order must not take effect for a period of at least 14 days after the day on which the making of the order is notified in the Gazette.
(3) Section 47(3) , (3A) , (4) , (5) , (6) and (7) of the Acts Interpretation Act 1931 apply to an order under subsection (1) as if the order were regulations within the meaning of that Act.
(4) An order under subsection (1) –
(a) is a statutory rule for the purposes of the Rules Publication Act 1953 ; and
(b) is not an instrument of a legislative character for the purposes of the Subordinate Legislation Act 1992 .