Payroll Tax (Pandemic) Order (No. 2) 2020
MICHAEL DARREL JOSEPH FERGUSON
Minister for Finance
This order may be cited as the Payroll Tax (Pandemic) Order (No. 2) 2020 .
This order takes effect on the day on which its making is notified in the Gazette.
(1) In this order Act means the Payroll Tax Act 2008 ;(2) The Acts Interpretation Act 1931 applies to the interpretation of this order as if this order were by-laws.
(1) [Clause 4 Subclause (1) amended by S.R. 2020, No. 58, Applied:23 Sep 2020] This clause applies if an employer is entitled to receive a jobkeeper payment in respect of an employee for a fortnight that occurs during the period commencing on 30 March 2020 and ending on 28 March 2021 (both days inclusive).(2) The employer is not required to pay payroll tax under the Act in respect of the amount of taxable wages paid or payable to the employee that is equal to the amount of the jobkeeper payment that the employer is entitled to receive for that employee for those wages.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 1 May 2020
This order is administered in the Department of Treasury and Finance.