Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2015 (NO. 67 OF 2015) - SECT 5

After clause 13 of Schedule 2 to the Payroll Tax Act 2007 insert —

        " 13A     Meaning of new entrant

    (1)     A new entrant is an apprentice or trainee employed by an organisation that is declared to be an approved group training organisation under clause 13B who enters into a training contract with that organisation within the period of time specified in subclause (2).

    (2)     The period of time is—

        (a)     for an apprentice or trainee who has not previously entered into a training contract with that organisation—

              (i)     if the apprentice or trainee is a full-time employee of the organisation, 3 months after the day on which the apprentice or trainee commenced employment with the organisation; or

              (ii)     if the apprentice or trainee is a part-time employee of the organisation, 12 months after the day on which the apprentice or trainee commenced employment with the organisation; and

        (b)     for an apprentice or trainee who has previously entered into a training contract with that organisation within a period of time specified in paragraph (a), 3 months after the day on which the training contract that the apprentice or trainee most recently entered into with the organisation expired.

    (3)     In this clause—

"training contract" has the same meaning as in section 1.1.3 of the Education and Training Reform Act 2006 .

        13B     Treasurer may declare approved group training organisations

    (1)     The Treasurer, by notice published in the Government Gazette, may declare a non-profit organisation to be an approved group training organisation for the purposes of this Division.

    (2)     The Treasurer must consult the Minister administering Part 5.5 of the Education and Training Reform Act 2006 before making a declaration under subclause (1).".