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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
Payroll Tax Amendment Bill 2020
Contents
Page
1 Name of Act 2
2 Commencement 2
3 Amendment of Payroll Tax Act 2007 No 21 2
I certify that this public bill, which originated in the Legislative Assembly, has finally passed
the Legislative Council and the Legislative Assembly of New South Wales.
Clerk of the Legislative Assembly.
Legislative Assembly,
Sydney, , 2020
New South Wales
Payroll Tax Amendment Bill 2020
Act No , 2020
An Act to amend the Payroll Tax Act 2007 to modify the calculation of payroll tax payable by an
employer.
I have examined this bill and find it to correspond in all respects with the bill as finally
passed by both Houses.
Assistant Speaker of the Legislative Assembly.
Payroll Tax Amendment Bill 2020 [NSW]
The Legislature of New South Wales enacts--
1 Name of Act
This Act is the Payroll Tax Amendment Act 2020.
2 Commencement
This Act commences on the date of assent to this Act.
3 Amendment of Payroll Tax Act 2007 No 21
(1) Schedule 1 Calculation of payroll tax liability for financial year commencing 1 July
2007 and subsequent financial years
Omit paragraph (e) of the definition of R in clause 1. Insert instead--
(e) 5.45% on and from 1 January 2011 until the end of 30 June 2020,
and
(f) 4.85% on and from 1 July 2020 until the end of 30 June 2022, and
(g) 5.45% on and from 1 July 2022.
(2) Schedule 1, clause 1, definition of "TA" or "threshold amount"
Omit "$1,000,000" from paragraph (f). Insert instead "$1,200,000".
(3) Schedule 3 Savings, transitional and other provisions
Insert at the end of the Schedule, with appropriate Part and clause numbering--
Part Provision consequent on enactment of Payroll
Tax Amendment Act 2020
Application of amendment
(1) The amendments made to Schedule 1, clause 1 by the amending Act
must be applied for the purpose of determining the correct amount of
payroll tax, within the meaning of section 82, payable by an employer
for the financial year commencing on 1 July 2020 as if the amendments
were in force on 30 June 2020.
(2) In this clause--
amending Act means the Payroll Tax Amendment Act 2020.
Page 2
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