Pay-roll Tax Amendment Regulations 1998


Tasmanian Crest
Pay-roll Tax Amendment Regulations 1998

I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Pay-roll Tax Act 1971 .

18 May 1998

G. S. M. GREEN

Governor

By His Excellency's Command,

TONY RUNDLE

Treasurer

1.   Short title

These regulations may be cited as the Pay-roll Tax Amendment Regulations 1998 .

2.   Commencement

These regulations take effect on the day on which their making is notified in the Gazette.

3.   Principal Regulations

In these regulations, the Pay-roll Tax Regulations 1976 are referred to as the Principal Regulations.

4.   Regulation 12 amended (Travelling and accommodation allowances)

Regulation 12 of the Principal Regulations is amended as follows:
(a) by omitting "46.38" from paragraph (a) and substituting "55.56";
(b) by omitting "$60" from paragraph (b) and substituting "$100".

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 27 May 1998

These regulations are administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the regulation)

These regulations amend the Pay-roll Tax Regulations 1976 by increasing travelling and accommodation allowances used in the calculation of pay-roll tax liability.