The following ACT Bills has passed the ACT Legislative Assembly and await notification:

  • Payroll Tax Amendment Bill 2014 – passed with an amendment, the Bill amends the Payroll Tax Act 2011 (ACT) to remove the exemption provided to employment agents on wages paid to subcontractors simply due to being a “genuine employer”. By removing the exemption found at Sch 2, Pt 2.3, s 2.14(1)(g) of the Act, the ACT Government said a payroll tax exemption will no longer be available where a contractor employs themself or joins with other unrelated contractors to create a payroll company. The amendment moved by the Government delays the Bill’s start date from 1 July 2014 to 1 January 2015 to allow industry to adjust business practices. Date of effect: will be effective from 1 January 2015.
  • Land Tax Amendment Bill 2014 – passed without amendment, the Bill amends the Land Tax Act 2004 (ACT) to introduce a fixed charge in the calculation of land tax. The ACT Government said the changes rebalance the land tax system to equalise the payment of land tax between standard residential properties and multi-unit dwellings. Date of effect: will be effective from 1 October 2014.

[LTN 158, 18/8/14]

Notification

The following ACT Bills have received notification on 22 August 2014