Pay-roll Tax Relief (COVID-19 Response) Act 2020

Pay-roll Tax Relief (COVID-19 Response) Regulations 2020

 

Pay-roll Tax Relief (COVID-19 Response) Regulations 2020

Contents

1.Citation1

2.Commencement1

3.Term used: jobkeeper (extended) subsidised exempt wages1

4.Emergency period: jobkeeper (extended) subsidised exempt wages1

5.Exempt wages: jobkeeper (extended) subsidised exempt wages2

Notes

Compilation table3

Defined terms

 

Pay‑roll Tax Relief (COVID‑19 Response) Act 2020

Pay‑roll Tax Relief (COVID‑19 Response) Regulations 2020

1.Citation

These regulations are the Pay‑roll Tax Relief (COVID‑19 Response) Regulations 2020.

2.Commencement

These regulations come into operation as follows —

(a)regulations 1 and 2 — on the day on which these regulations are published in the Gazette;

(b)the rest of the regulations — on the day after that day.

3.Term used: jobkeeper (extended) subsidised exempt wages

In regulations 4 and 5 —

jobkeeper (extended) subsidised exempt wages —

(a)means wages paid or payable by an employer, for the period commencing on 28 September 2020 and ending on 28 March 2021, that are subsidised by the jobkeeper payment; but

(b)does not include any part of wages paid or payable by an employer that are not subsidised by the jobkeeper payment.

4.Emergency period: jobkeeper (extended) subsidised exempt wages

For the purposes of paragraph (c) of the definition of emergency period in section 4(2) of the Act, the period commencing on 28 September 2020 and ending on 28 March 2021 is prescribed in relation to jobkeeper (extended) subsidised exempt wages.

5.Exempt wages: jobkeeper (extended) subsidised exempt wages

For the purposes of section 6(c) of the Act, jobkeeper (extended) subsidised exempt wages are prescribed as exempt.

 

Notes

This is a compilation of the Pay-roll Tax Relief (COVID-19 Response) Regulations 2020. For provisions that have come into operation see the compilation table.

Compilation table

Citation

Published

Commencement

Pay-roll Tax Relief (COVID-19 Response) Regulations 2020

SL 2020/178
25 Sep 2020

r. 1 and 2: 25 Sep 2020 (see r. 2(a));
Regulations other than r. 1 and 2: 26 Sep 2020 (see r. 2(b))

 

 

Defined terms

 

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined termProvision(s)

jobkeeper (extended) subsidised exempt wages3