Taxation Related Legislation (Housing Availability and Payroll Relief) Act 2018


Tasmanian Crest
Taxation Related Legislation (Housing Availability and Payroll Relief) Act 2018

An Act to amend the Payroll Tax Act 2008 , the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 , the Land Tax Act 2000 , the First Home Owner Grant Act 2000 and the Duties Act 2001

[Royal Assent 29 June 2018]

Be it enacted by Her Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

PART 1 - Preliminary

1.   Short title

This Act may be cited as the Taxation Related Legislation (Housing Availability and Payroll Relief) Act 2018 .

2.   Commencement

(1)  Except as provided for in this section, the provisions of this Act commence on 1 July 2018, but if this Act does not receive the Royal Assent by that date the provisions of this Act are taken to have commenced on that date.
(2)  Part 7 is taken to have commenced on 7 February 2018.
(3)  Part 8 is taken to have commenced on 10 February 2018.

3.   Repeal of Act

This Act is repealed on the three hundred and sixty fifth day from the day on which all of its provisions commence.
PART 2 - Payroll Tax Act 2008 Amended

4.   Principal Act

In this Part, the Payroll Tax Act 2008 is referred to as the Principal Act.

5.   

The amendments effected by this section have been incorporated into the authorised version of the Payroll Tax Act 2008 .

6.   

The amendment effected by this section has been incorporated into the authorised version of the Payroll Tax Act 2008 .
PART 3 - Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 Amended

7.   Principal Act

In this Part, the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 is referred to as the Principal Act.

8.   

The amendment effected by this section has been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .

9.   

The amendments effected by this section have been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .

10.   

The amendment effected by this section has been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .

11.   

The amendment effected by this section has been incorporated into the authorised version of the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 .
PART 4 - Land Tax Act 2000 Amended

12.   Principal Act

In this Part, the Land Tax Act 2000 is referred to as the Principal Act.

13.   

The amendment effected by this section has been incorporated into the authorised version of the Land Tax Act 2000 .
PART 5 - First Home Owner Grant Act 2000 Amended

14.   Principal Act

In this Part, the First Home Owner Grant Act 2000 is referred to as the Principal Act.

15.   

The amendments effected by this section have been incorporated into the authorised version of the First Home Owner Grant Act 2000 .

16.   

The amendment effected by this section has been incorporated into the authorised version of the First Home Owner Grant Act 2000 .
PART 6 - Duties Act 2001 Amended

17.   Principal Act

In this Part, the Duties Act 2001 is referred to as the Principal Act.

18.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

19.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

20.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

21.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

22.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

23.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

24.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

25.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .

26.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
PART 7 - Duties Act 2001 Further Amended

27.   

The amendments effected by this Part have been incorporated into the authorised version of the Duties Act 2001 .

28.   

The amendments effected by this Part have been incorporated into the authorised version of the Duties Act 2001 .

29.   

The amendments effected by this Part have been incorporated into the authorised version of the Duties Act 2001 .
PART 8 - Duties Act 2001 Further Further Amended

30.   Principal Act

In this Part, the Duties Act 2001 is referred to as the Principal Act.

31.   

The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .