Payroll Tax (Pandemic) Order (No. 3) 2020
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Payroll Tax (Pandemic) Order (No. 3) 2020
Payroll Tax (Pandemic) Order (No. 3) 2020
I make the following order under
clause 10B of Part 4A of Schedule 2 to the
Payroll Tax Act 2008
. 22 December 2020 MICHAEL DARREL JOSEPH FERGUSON Minister for Finance
1.
Short title
This order may be cited as the
Payroll Tax (Pandemic) Order (No. 3) 2020 .
2.
Commencement
This order takes effect on the day on which its making is notified in the Gazette .
3.
Interpretation
(1)
In this order
relevant deed
means a deed, entered into by the Crown and a relevant employer, that specifies that the deed is for the purpose of assisting the employer, and some or all of the employers staff, to comply with COVID Safe Measures in connection with the delivery of
(a) a hotel quarantine service; or
(b) services related to, or necessary to enable, the provision of a hotel quarantine service, including but not limited to transportation, cleaning, and interpreting services;
relevant employee
means a person to whom a relevant employer is liable to pay, or pays, in accordance with the terms of a relevant deed, a wage supplement amount;
relevant employer
means a person who is required under a relevant deed to pay a wage supplement amount;
wage supplement amount , in relation to a relevant employee, means an amount of money paid, or payable, to the relevant employee, in accordance with the terms of a relevant deed, by a relevant employer.
(2)
The
Acts Interpretation Act 1931
applies to the interpretation of this order as if this order were by-laws.
4.
Waiver
(1)
A relevant employer is not required to pay payroll tax in relation to so much of the amount of the taxable wages of a relevant employee as consists of a wage supplement amount paid or payable to the relevant employee.
(2)
The amount of payroll tax that a relevant employer is not required under
subclause (1)
to pay in relation to the taxable wages of the relevant employee is to be calculated as if the wage supplement amount paid or payable to the relevant employee were not taxable wages in relation to the relevant employee.
Displayed and numbered in accordance with the
Rules Publication Act 1953 . Notified in the Gazette on 23 December 2020 This order is administered in the Department of Treasury and Finance.
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