Payroll Tax (Pandemic) (No. 2) Amendment Order 2020


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Payroll Tax (Pandemic) (No. 2) Amendment Order 2020

I make the following order under clause 10B of Part 4A of Schedule 2 to the Payroll Tax Act 2008 .

15 September 2020

MICHAEL DARREL JOSEPH FERGUSON

Minister for Finance

1.   Short title

This order may be cited as the Payroll Tax (Pandemic) (No. 2) Amendment Order 2020 .

2.   Commencement

This order takes effect on the day on which its making is notified in the Gazette.

3.   Principal Order

In this order, the Payroll Tax (Pandemic) Order (No. 2) 2020 is referred to as the Principal Order.

4.    Clause 4 amended (Waiver of payroll tax)

Clause 4(1) of the Principal Order is amended by omitting "27 September 2020" and substituting "28 March 2021".

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

Notified in the Gazette on 23 September 2020

This order is administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the order)

This order amends the Payroll Tax (Pandemic) Order (No. 2) 2020 by extending the period during which the waiver specified in the order has effect so that the period ends on 28 March 2021 (inclusive).