New South Wales Repealed Acts

This legislation has been repealed.

PAYROLL TAX REBATE SCHEME (DISABILITY EMPLOYMENT) ACT 2011

- As at 1 July 2014 
- Act 54 of 2011 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Definitions

   PART 2 - REBATE SCHEME

           Division 1 - Rebate scheme

   4.      Rebate scheme

           Division 2 - Eligibility criteria

   5.      Entitlement to rebate
   6.      Eligible employees
   7.      Eligible employment
   8.      Requirements with respect to employer
   9.      Excluded employment

           Division 3 - Amount of rebate payable

   10.     Employment periods for which rebate may be claimed
   11.     Amount of rebate

   PART 3 - CLAIM FOR AND PAYMENT OF REBATE

   12.     Claim for rebate
   13.     Chief Commissioner to decide claim
   14.     Exemption from minimum average hours
   15.     Payment of rebate
   16.     Use of rebate to offset tax liability
   17.     Power to correct decision
   18.     Notification of decision

   PART 4 - REPAYMENT OF REBATE

   19.     Power to require repayment from claimant
   20.     Power to require repayment from non-claimant
   21.     Recovery from third parties
   22.     Payment by instalments
   23.     Write off of liabilities
   24.     Remission of amounts payable

   PART 5 - OBJECTIONS AND REVIEWS

           Division 1 - Objections

   25.     Objections
   26.     Time for lodging objection
   27.     Grounds for objection to be stated
   28.     Onus of proof on objection
   29.     Powers of Chief Commissioner on objection
   30.     Notice of determination of objection

           Division 2 - Reviews

   31.     Administrative reviews by Civil and Administrative Tribunal
   32.     Powers of Civil and Administrative Tribunal on administrative review

   PART 6 - ADMINISTRATION

           Division 1 - Administration generally

   33.     Administration
   34.     Delegation
   35.     Authorised officers

           Division 2 - Powers of investigation

   36.     Chief Commissioner may carry out authorised investigation
   37.     Powers in connection with authorised investigation
   38.     Access to public records without fee
   39.     Power of entry to premises
   40.     Functions exercisable on entry
   41.     Use and inspection of documents
   42.     Search warrant
   43.     Obstruction or failure to comply
   44.     Defence of reasonable compliance
   45.     Functions may be exercised concurrently with functions under other taxation legislation

   PART 7 - MISCELLANEOUS

   46.     Knowingly giving false or misleading information
   47.     Protection of confidential information
   48.     Evidence
   49.     Proceedings for offences
   50.     Standing appropriation
   51.     Personal liability
   52.     Regulations
   53.     Repeal of Act
           SCHEDULE 1
           Schedule 2 (Repealed)