Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007
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Pay-roll Tax Amendment (Bushfire and Emergency
Service) Act 2007
No. 5 of 2007
TABLE OF PROVISIONS
Section Page
1 Purpose 1
2 Commencement 1
3 Exemption for volunteer firefighters and emergency service
volunteers 2
4 Repeal of Act 2
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ENDNOTES 3
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1
Pay-roll Tax Amendment (Bushfire and
Emergency Service) Act 2007 †
No. 5 of 2007
[Assented to 20 March 2007]
The Parliament of Victoria enacts:
1 Purpose
The purpose of this Act is to amend the Pay-roll
Tax Act 1971 to provide an exemption for wages
paid or payable to employees who are absent from
work on volunteer firefighter or emergency
service duty.
2 Commencement
This Act is deemed to have come into operation
on 1 November 2006.
Victoria
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Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007
No. 5 of 2007
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3 Exemption for volunteer firefighters and emergency
service volunteers
After section 10(1)(j) of the Pay-roll Tax Act
1971 insert—
"(ja) to an employee in respect of any period
during which the employee was taking part
in bushfire fighting activities as a volunteer
officer or member of a brigade within the
meaning of the Country Fire Authority Act
1958 (but not in respect of wages paid or
payable as recreation leave, annual leave,
long service leave or sick leave);
(jb) to an employee in respect of any period
during which the employee was engaging in
emergency activities within the meaning of
the Emergency Management Act 1986 as a
volunteer emergency worker within the
meaning of that Act (but not in respect of
wages paid or payable as recreation leave,
annual leave, long service leave or sick
leave);".
4 Repeal of Act
This Act is repealed on the first anniversary of
the day on which it receives the Royal Assent.
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s. 3
See:
Act No.
8154.
Reprint No. 10
as at
1 January
2004
and
amending
Act Nos
46/2004,
71/2004,
36/2005,
24/2006,
38/2006,
84/2006 and
86/2006.
LawToday:
www.
legislation.
vic.gov.au
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Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007
No. 5 of 2007
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ENDNOTES
† Minister's second reading speech—
Legislative Assembly: 15 February 2007
Legislative Council: 1 March 2007
The long title for the Bill for this Act was "A Bill for an Act to amend the
Pay-roll Tax Act 1971 to provide an exemption for wages paid or
payable to employees who are absent from work on volunteer firefighter
or emergency service duty and for other purposes."
Endnotes
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