Pay-roll Tax (Employment Agency Contracts) Regulations 1999

i Pay-roll Tax (Employment Agency Contracts) Regulations 1999 S.R. No. 3/1999 TABLE OF PROVISIONS Regulation Page 1. Objective 1 2. Authorising provisions 1 3. New regulation 6A inserted 1 6A. Prescribed amount—employment agency contracts 1 ═══════════════ NOTES 3 -- 1 of 4 -- 1 STATUTORY RULES 1999 S.R. No. 3/1999 Pay-roll Tax Act 1971 Pay-roll Tax (Employment Agency Contracts) Regulations 1999 The Governor in Council makes the following Regulations: Dated: 19 January 1999 Responsible Minister: ALAN R. STOCKDALE Treasurer STACEY ROBERTSON Acting Clerk of the Executive Council 1. Objective The objective of these Regulations is to prescribe the amount that is not attributable to the provision of services under an employment agency contract. 2. Authorising provisions These Regulations are made under sections 3D(4) and 50 of the Pay-roll Tax Act 1971. 3. New regulation 6A inserted After regulation 6 of the Pay-roll Tax Regulations 19981 insert— "6A. Prescribed amount—employment agency contracts For the purposes of section 3D(4) of the Act, the part of a larger amount paid or payable in connection with an employment agency -- 2 of 4 -- S.R. No. 3/1999 Pay-roll Tax (Employment Agency Contracts) Regulations 1999 2 contract that is not attributable to the provision of services in connection with that contract is 25% of the larger amount.". ═══════════════ r. 3 -- 3 of 4 -- S.R. No. 3/1999 Pay-roll Tax (Employment Agency Contracts) Regulations 1999 3 NOTES 1 Reg. 3: S.R. No. 149/1998. Notes -- 4 of 4 --