Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003

i Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 Act No. 12/2003 TABLE OF PROVISIONS Section Page 1. Purpose 1 2. Commencement 1 3. New section 11 inserted 2 11. Exemption for paid maternity or adoption leave 2 ═══════════════ ENDNOTES 4 -- 1 of 5 -- 1 Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 † [Assented to 6 May 2003] The Parliament of Victoria enacts as follows: 1. Purpose The purpose of this Act is to amend the Pay-roll Tax Act 1971 to grant an exemption from pay-roll tax in respect of paid maternity leave and paid adoption leave with effect from 1 January 2003. 2. Commencement This Act comes into operation on the day on which it receives the Royal Assent. Victoria No. 12 of 2003 -- 2 of 5 -- Act No. 12/2003 Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 2 3. New section 11 inserted After section 10A of the Pay-roll Tax Act 1971 insert— "11. Exemption for paid maternity or adoption leave (1) An employer is entitled to an exemption from pay-roll tax for any wages paid or payable on or after 1 January 2003 to an employee in respect of— (a) maternity leave, being leave given to a female employee in connection with her pregnancy or the birth of her child (other than sick leave, recreation leave, annual leave or any similar leave); or (b) adoption leave, being leave given to an employee in connection with the adoption of a child by him or her (other than sick leave, recreation leave, annual leave or any similar leave). (2) It is immaterial whether the leave is taken during or after the pregnancy or before or after the adoption. (3) The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks maternity leave in respect of any one pregnancy and 14 weeks adoption leave in respect of any one adoption. (4) For the avoidance of doubt, a reference in sub-section (3) to a period of 14 weeks leave is a reference to— (a) a period that is the equivalent of 14 weeks leave on full pay, in the case of full-time employees who take leave on less than full pay; s. 3 See: Act No. 8154. Reprint No. 9 as at 1 July 2002. LawToday: www.dms. dpc.vic. gov.au -- 3 of 5 -- Act No. 12/2003 Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 3 (b) a period of 14 weeks leave at part-time rates of pay, in the case of part-time employees. (5) The exemption does not apply to any part of wages paid or payable in respect of maternity or adoption leave that comprises fringe benefits. (6) An employer wishing to claim the exemption in respect of maternity leave must obtain and keep a medical certificate in respect of, or statutory declaration by, the employee— (a) stating that the employee is or was pregnant; or (b) stating that the employee has given birth and the date of birth. (7) An employer wishing to claim the exemption in respect of adoption leave must obtain and keep a statutory declaration by the employee stating— (a) that a child has been placed in the custody of the employee pending the making of an adoption order; or (b) that an adoption order has been made or recognised in favour of the employee. Note: Section 55 of the Taxation Administration Act 1997 requires these records to be kept for at least 5 years unless the Commissioner of State Revenue authorises earlier destruction. (8) An employer is entitled to a refund of any tax paid in respect of wages for which the employer would have been entitled to an exemption under this section had it been in operation at the time the tax was paid.". ═══════════════ s. 3 s. 3 -- 4 of 5 -- Act No. 12/2003 Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003 4 ENDNOTES † Minister's second reading speech— Legislative Assembly: 27 February 2003 Legislative Council: 8 April 2003 The long title for the Bill for this Act was "to amend the Pay-roll Tax Act 1971 to grant an exemption from pay-roll tax in respect of paid maternity leave and paid adoption leave and for other purposes." Endnotes -- 5 of 5 --