Australian Capital Territory Numbered Acts

OPERATIONAL EFFICIENCIES (COVID-19) LEGISLATION AMENDMENT ACT 2021 (NO. 24 OF 2021) - SECT 42

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Part 21     Transitional—Operational Efficiencies (COVID-19) Legislation Amendment Act 2021

303     Definitions—pt 21

In this part:

"amendment Act" means the Operational Efficiencies (COVID-19) Legislation Amendment Act 2021 .

"commencement day" means the day the amendment Act, section 39 commences.

former section 137E means section 137E as in force immediately before the commencement day.

304     Effect of Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2021 (No 2)

    (1)     Despite the amendment of section 137E by the amendment Act, the Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2021 (No 2)

(DI2021-177) (the determination ) made under former section 137E, is taken to continue to be effective on and after the commencement day until the determination expires on 31 July 2022 or is revoked.

    (2)     Without limiting subsection (1) and to remove any doubt, an exemption under the determination, section 4, for an employer, from the requirement to pay payroll tax for taxable wages paid or payable to an eligible employee, on or after the commencement day is taken to be a valid exemption.

305     Expiry—pt 21

This part expires 12 months after the commencement day.

Note     A transitional provision is repealed on its expiry but continues to have effect after its repeal (see Legislation Act

, s 88).