The Payroll Tax (Miscellaneous) Amendment Bill 2012 (SA) has passed all stages of the SA Parliament without amendment and awaits Assent.
It contains 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.
[LTN 232, 29/11]