Tasmanian Numbered Acts

EMPLOYMENT INCENTIVE SCHEME (PAYROLL TAX REBATE) ACT 2009 (NO. 36 OF 2009)

- Act 36 of 2009
- Royal Assent 21 July 2009

TABLE OF PROVISIONS

           Long Title

   PART 1 - Preliminary

   1.      Short title
   2.      Commencement
   3.      Interpretation
   4.      Establishment of scheme
   5.      Payments from Consolidated Fund
   6.      Administration of scheme
   7.      Repeal of Act

   PART 2 - Employment Incentive Scheme Rebate

           Division 1 - Eligibility criteria

   8.      Commissioner to determine eligibility criteria

           Division 2 - Entitlement to rebate

   9.      Entitlement to rebate

           Division 3 - Claim for rebate

   10.     Claim for rebate

           Division 4 - Decision on claim

   11.     Commissioner to decide claims
   12.     Payment of rebate
   13.     Conditions generally
   14.     Power to correct decision

           Division 5 - Objections and appeals

   15.     Objections
   16.     Powers of Commissioner on objection
   17.     Right of review or appeal
   18.     Objection, review or appeal not to stay proceedings based on relevant decision

   PART 3 - Administration

           Division 1 - Administration generally

   19.     Delegation
   20.     Authorised officers
   21.     Identity cards

           Division 2 - Application of certain provisions of Taxation Administration Act 1997

   22.     Application of certain provisions of Taxation Administration Act 1997

   PART 4 - Miscellaneous

   23.     False or misleading statements
   24.     Power to require repayment and impose penalty
   25.     Power to recover amount paid in error, &c.
   26.     Recovery of rebates and costs from third parties
   27.     Evidence
   28.     Time for commencing prosecution
   29.     Protection of officers, &c.
   30.     Regulations
   31.     Administration of Act