The Payroll Tax Amendment Bill 2013 (No 2) (ACT) has passed all stages without amendment and awaits notification. It amends the Payroll Tax Act 2011 (ACT) to implement the ACT Government’s election commitment to provide a payroll tax concession, of up to $4,000, to eligible employers who hire a recent school leaver with a qualifying disability. The concession will be effective for relevant employment commencing on 1 July 2013 and will continue for a 2-year period (employment prior to 1 July 2015).
[LTN 231, 28/11/13]

