Victorian Numbered Acts

STATE TAX LAWS AMENDMENT (BUDGET AND OTHER MEASURES) ACT 2013 (NO. 41 OF 2013) - SECT 44

See:
Act No.
26/2007.
Reprint No. 1
as at
20 May 2010
and amending
Act Nos
36/2010, 28/2011, 29/2011, 69/2011 and 13/2013.
LawToday:
www.
legislation.
vic.gov.au

    (1)     In section 32(2)(c) of the Payroll Tax Act 2007 —

        (a)     in subparagraph (iii), for "carried on by the contractor—" substitute "carried on by the contractor; or";

        (b)     omit "unless the Commissioner determines that the contract or arrangement under which the services are so supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person; or".

    (2)     In section 32(2)(d) of the Payroll Tax Act 2007 —

        (a)     in subparagraph (i), after "services" insert "solely for or";

        (b)     in subparagraph (iii), for "person—" substitute "person.";

        (c)     omit "unless the Commissioner determines that the contract or arrangement under which the services are so supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person.".

    (3)     After section 32(2) of the Payroll Tax Act 2007 insert —

    "(2A)     Subsection (2)(a), (2)(b)(i), (2)(b)(iv) or (2)(d) does not apply to a contract under which services not referred to in that subsection are supplied in addition to services referred to in that subsection.

    (2B)     Subsection (2)(b)(ii) or (iii) does not apply to—

        (a)     a contract under which services not referred to in that subsection are supplied in addition to services referred to in that subsection; or

        (b)     a contract under which services referred to in that subsection are provided for a period exceeding a period referred to in that subsection.

    (2C)     Subsection (2)(c) does not apply to a contract under which work is performed in a manner other than a manner referred to in that subsection, in addition to work performed in a manner referred to in that subsection.

    (2D)     Subsection (2) does not apply if the Commissioner determines that the contract under which the services are supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person.".