The Payroll Tax (Miscellaneous) Amendment Bill 2012 (SA) was introduced into the SA House of Assembly on 18 October 2012. It proposes 2 amendments to the Payroll Tax Act 2009 (SA) to maintain payroll tax harmonisation with other jurisdictions. The first amendment amends the employee share scheme provisions to reflect amended Commonwealth legislation. The Federal Government introduced changes to the method of taxing employee share schemes with effect from 1 July 2009. The second amendment clarifies the application of the maternity and adoption leave exemption for part-time employees. Date of effect: The amendments are proposed to take effect from 1 July 2013 (note the transitional provisions re employee share scheme provisions).

[LTN 206, 24/10]