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State Taxation and Mental Health Acts Amendment Bill 2021

State Taxation and Mental Health Acts Amendment
                    Act 2021
                              No.            of 2021


                       TABLE OF PROVISIONS
Clause                                                                      Page
Part 1--Preliminary                                                             1
 1       Purposes                                                              1
 2       Commencement                                                          3
Part 2--Amendment of Duties Act 2000                                            4
 3       Definitions                                                           4
 4       New section 3I inserted                                               4
 5       What is the consideration for the transfer of dutiable property?      5
 6       General rate                                                          6
 7       Provisions for determining consideration                              6
 8       New section 55A inserted                                              7
 9       New section 57FC inserted                                             7
 10      New clause 58 of Schedule 2 inserted                                 10
Part 3--Amendment of First Home Owner Grant Act 2000                           11
Division 1--Home buyer schemes                                                 11
 11      Title of Act                                                         11
 12      Purpose                                                              11
 13      New Part 2A inserted                                                 11
 14      Authorised investigations                                            15
 15      Search warrant                                                       16
 16      Self-incrimination                                                   16
 17      Protection of confidential information                               16
Division 2--Consequential amendments to other Acts                             16
 18      Building Act 1993                                                    16
 19      Duties Act 2000                                                      17
 20      Land Tax Act 2005                                                    17
 21      Payroll Tax Act 2007                                                 17
 22      Taxation Administration Act 1997                                     17
 23      Unclaimed Money Act 2008                                             17
 24      Victorian Civil and Administrative Tribunal Act 1998                 18
Part 4--Amendment of Land Tax Act 2005                                         19
 25 Definitions                                                               19


                                         i
Clause                                                                     Page

 26 New section 3F inserted                                                  19
 27 New section 18B inserted                                                 20
 28 Land tax for discretionary trust with nominated beneficiary              21
 29 New section 88E inserted                                                 22
 30 Land tax for 2009 to 2021                                                23
 31 New clause 1.5 of Schedule 1 inserted                                    23
 32 Land tax for trusts for 2009 to 2021                                     24
 33 New clause 3.5 of Schedule 1 inserted                                    24
 34 Rate of land tax on land held by absentee owners for 2020 and
    2021                                                                     25
 35 New clause 4.4 of Schedule 1 inserted                                    26
 36 Rate of land tax on land held by owner subject to an absentee
    trust for 2020 and 2021                                                  26
 37 New clause 5.4 of Schedule 1 inserted                                    27
Part 5--Amendment of Mental Health Act 2014                                   29
 38 New section 365A inserted                                                29
Part 6--Amendment of Payroll Tax Act 2007                                     30
Division 1--Bushfire relief regional employers                                30
 39 Definitions for the purposes of Schedule 1                               30
 40 Payroll of group over threshold where section 87(2) approval in
    force--employers covered by joint return are all of the same
    type                                                                     31
 41 Payroll of group over threshold where section 87(2) approval in
    force--employers covered by joint return are not all of the same
    type                                                                     32
 42 Monthly payroll tax payable where section 87(2) approval in
    force--employers covered by joint return are all of the same
    type                                                                     32
 43 Monthly payroll tax payable where section 87(2) approval in
    force--employers covered by joint return are not all of the same
    type                                                                     33
Division 2--Payroll tax threshold amounts                                     35
 44 Registration                                                             35
 45 Definition of TA or threshold amount                                     35
 46 Definition of base deductible amount                                     35
Division 3--Regional rate deduction                                           36
 47      Definition of R                                                     36
 48      Definitions of Pbrre and Pre                                        36
 49      Rate of payroll tax                                                 36
 50      Payroll of group over threshold where section 87(2) approval in
         force--employers covered by joint return are all of the same
         type                                                                37



                                       ii
Clause                                                                     Page

 51 Monthly payroll tax payable where section 87(2) approval in
    force--employers covered by joint return are all of the same
    type                                                                     37
 52 Monthly payroll tax payable where section 87(2) approval in
    force--employers covered by joint return are not all of the same
    type                                                                     37
Division 4--Mental health and wellbeing surcharge                             37
 53      Definitions                                                         37
 54      New clause 1A of Schedule 1 inserted                                38
 55      Definition of C                                                     39
 56      Payroll of employer over threshold                                  39
 57      Definitions                                                         40
 58      Payroll of group over threshold where section 87(2) approval in
         force--employers covered by joint return are all of same type        40
 59      Payroll of group over threshold where section 87(2) approval in
         force--employers covered by joint return are not all of the same
         type                                                                42
 60      Payroll of group over threshold--where no section 87(2)
         approval in force                                                   44
 61      Calculation of payroll tax                                          46
 62      New Division 1AA of Schedule 2 substituted                          47
 63      Amount of payroll tax to be paid each month                         49
 64      Deductible amount for employer who pays interstate wages            51
 65      Monthly payroll tax payable where section 87(2) approval in
         force--employers covered by joint return are all of same type        51
 66      Monthly payroll tax payable where section 87(2) approval in
         force--employers covered by joint return are not all of the same
         type                                                                53
 67      Monthly payroll tax payable where no section 87(2) approval in
         force                                                               57
 68      Amount of payroll tax to be paid each month                         59
 69      New clause 21 of Schedule 3 inserted                                60
Part 7--Repeal of this Act                                                    61
 70 Repeal of this Act                                                       61
                            ═════════════
Endnotes                                                                     62
 1       General information                                                 62




                                      iii
 State Taxation and Mental Health Acts
         Amendment Act 2021 
                    No.          of 2021

                          [Assented to                          ]


The Parliament of Victoria enacts:

                Part 1--Preliminary
     1 Purposes
             The purposes of this Act are--
              (a) to amend the Duties Act 2000--
                   (i) to widen the off-the-plan concession;
                       and
                  (ii) to increase the rate of duty on the
                       transfer of high-value properties; and



                             1
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
                  Part 1--Preliminary


              (iii) to provide temporary exemptions and
                    concessions for the transfer of new
                    homes in the City of Melbourne; and
              (iv) to make other miscellaneous
                   amendments to that Act; and
         (b) to amend the First Home Owner Grant
             Act 2000--
               (i) to change the title of that Act; and
               (ii) to authorise the Commissioner of State
                    Revenue to administer certain schemes
                    under which the State contributes to the
                    purchase of homes; and
         (c) to amend the Land Tax Act 2005--
               (i) in relation to partnership property; and
               (ii) in relation to land tax thresholds; and
              (iii) in relation to land tax rates; and
              (iv) to make other miscellaneous
                   amendments to that Act; and
         (d) to amend the Mental Health Act 2014 to
             provide for the proceeds of the mental health
             and wellbeing surcharge to be used for the
             provision of mental health outputs; and
         (e) to amend the Payroll Tax Act 2007 in
             relation to--
               (i) the payroll tax thresholds; and
               (ii) the payroll tax rate for certain groups of
                    employers; and
              (iii) the introduction of the mental health
                    and wellbeing surcharge; and
         (f) to make consequential amendments to other
             Acts.




                           2
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
                  Part 1--Preliminary


2 Commencement
   (1) This Act (other than Part 5 and Divisions 1 and 4
       of Part 6) comes into operation on 1 July 2021.
   (2) Division 1 of Part 6 is taken to have come into
       operation on 1 July 2019.
   (3) Part 5 and Division 4 of Part 6 come into
       operation on 1 January 2022.




                           3
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
          Part 2--Amendment of Duties Act 2000



Part 2--Amendment of Duties Act 2000
 3 Definitions
         In section 3(1) of the Duties Act 2000 insert the
         following definitions--
         "home has the meaning given by section 4 of the
             First Home Owner Grant and Home
             Buyer Schemes Act 2000;
         home buyer scheme has the meaning given by
             section 34A of the First Home Owner
             Grant and Home Buyer Schemes
             Act 2000;
         shared equity arrangement means an
              arrangement, including an arrangement made
              under a home buyer scheme, under which the
              State contributes to the purchase of a home,
              or land on which a home will be affixed, and
              takes an equitable interest in the land to
              which the home is or will be affixed;".
 4 New section 3I inserted
         After section 3H of the Duties Act 2000 insert--
         "3I Purchasers of dutiable property under a
             shared equity arrangement
              For the purpose of assessing duty chargeable
              under this Chapter, including the application
              of any exemptions or concessions, on a
              transfer of land to a person who purchases
              the land under a shared equity arrangement,
              no account is to be taken of any beneficial
              ownership the State has in the land.".




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State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
         Part 2--Amendment of Duties Act 2000


5 What is the consideration for the transfer of
  dutiable property?
        After section 21(2) of the Duties Act 2000
        insert--
     "(2A) Despite subsection (2) but subject to
           subsection (2B), the consideration for a
           transfer of dutiable property is also to be
           adjusted under subsection (3) or (4) if--
               (a) the adjustment would result in the
                   consideration being not more than
                   $1 000 000; and
               (b) the transfer meets all the requirements
                   to receive a concessional rate of duty
                   under section 57J other than the
                   requirement that the dutiable value of
                   the dutiable property is not more than
                   $550 000; and
               (c) the contract for purchase of the dutiable
                   property is entered into on or after
                   1 July 2021 but before 1 July 2023.
      (2B) Subsection (2A) does not apply if the
           Commissioner determines that the contract
           for purchase of the dutiable property replaces
           a previous contract for the purchase of the
           same property entered into before 1 July
           2021.".




                           5
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
         Part 2--Amendment of Duties Act 2000


6 General rate
        In the table in section 28(1) of the Duties
        Act 2000, for--
          "More than $960 000         5⋅5% of the dutiable value"

        substitute--
          "More than $960 000 but     5⋅5% of the dutiable value
          not more than $2 000 000
          More than $2 000 000        $110 000 plus 6⋅5% of that
                                      part of the dutiable value
                                      that exceeds $2 000 000".

7 Provisions for determining consideration
        After section 32V(2A) of the Duties Act 2000
        insert--
     "(2B) Despite subsection (2A) but subject to
           subsection (2C), the consideration for a
           transaction under this Part is also to be
           adjusted under subsection (3) or (4) if--
               (a) the adjustment would result in the
                   consideration being not more than
                   $1 000 000; and
               (b) the transfer meets all the requirements
                   to receive a concessional rate of duty
                   under section 57J other than the
                   requirement that the dutiable value of
                   the dutiable property is not more than
                   $550 000; and
               (c) the contract for purchase of the dutiable
                   property is entered into on or after
                   1 July 2021 but before 1 July 2023.
      (2C) Subsection (2B) does not apply if the
           Commissioner determines that the contract
           for purchase of the dutiable property replaces
           a previous contract for the purchase of the



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State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
         Part 2--Amendment of Duties Act 2000


             same property entered into before 1 July
             2021.".
8 New section 55A inserted
        After section 55 of the Duties Act 2000 insert--
      "55A Shared equity arrangements
             No duty is chargeable under this Chapter in
             respect of a change in beneficial ownership
             resulting from an owner of land purchased
             under a shared equity arrangement paying
             money to the State under the arrangement.".
9 New section 57FC inserted
        After section 57FB of the Duties Act 2000
        insert--
    "57FC Exemption or concession for new homes in
          City of Melbourne
        (1) Subject to subsections (3) and (4), no duty is
            chargeable under this Chapter on a transfer
            of eligible property if--
               (a) the transferee, or each transferee if
                   there are more than one, is a bona fide
                   purchaser of the eligible property for
                   adequate consideration; and
               (b) an occupancy permit for the new home
                   affixed to the eligible property was
                   issued at least 12 months before the
                   date of the contract for the purchase of
                   the eligible property; and
               (c) the contract for the purchase of the
                   eligible property was entered into on or
                   after 21 May 2021 but before 1 July
                   2022.




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State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
         Part 2--Amendment of Duties Act 2000


        (2) Subject to subsections (1), (3) and (4), the
            duty otherwise chargeable under this Chapter
            on a transfer of eligible property is to be
            reduced by 50% if--
               (a) the transferee, or each transferee if
                   there are more than one, is a bona fide
                   purchaser of the eligible property for
                   adequate consideration; and
               (b) the contract for the purchase of the
                   eligible property was entered into on or
                   after 1 July 2021 but before 1 July
                   2022.
        (3) Subsection (1) or (2) does not apply if the
            Commissioner determines that the contract
            for purchase of the eligible property replaces
            a previous contract for the purchase of the
            same eligible property entered into before--
               (a) 21 May 2021 in the case of a contract
                   referred to in subsection (1); or
               (b) 1 July 2021 in the case of a contract
                   referred to in subsection (2).
        (4) No account is to be taken of this section--
               (a) in determining, for the purposes of
                   section 59(6) or 60(3), the amount of
                   duty paid or payable (but for
                   Division 5) on a transfer to which either
                   of those sections applies; or
               (b) in determining any duty chargeable
                   under section 28A(2) on a transfer to a
                   foreign purchaser of a land-related
                   interest in residential property.




                           8
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
         Part 2--Amendment of Duties Act 2000


        (5) Despite section 89D or 89E, nothing in this
            section applies for the purposes of
            determining any duty payable under Part 2 of
            Chapter 3.
        (6) If the transfer is of a partial interest in
            dutiable property, the dutiable value of the
            dutiable property for the purpose of
            determining if it is eligible property is the
            unencumbered value of the whole of the
            dutiable property at the time of the transfer.
        (7) In this section--
             City of Melbourne has the meaning given by
                  section 3 of the City of Melbourne
                  Act 2001;
             eligible property means dutiable property
                   referred to in section 10(1)(a) or (ab)
                   that--
                     (a) is residential property wholly
                         within the City of Melbourne to
                         which a new home is affixed; and
                     (b) subject to subsection (6), has a
                         dutiable value of no more than
                         $1 000 000;
             new home has the meaning given by
                 section 3 of the First Home Owner
                 Grant and Home Buyer Schemes
                 Act 2000;
             occupancy permit has the same meaning as
                 in the Building Act 1993.".




                           9
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
          Part 2--Amendment of Duties Act 2000


10 New clause 58 of Schedule 2 inserted
         After clause 57 of Schedule 2 to the Duties
         Act 2000 insert--
         "58 State Taxation and Mental Health Acts
             Amendment Act 2021--general rate of
             duty
              Section 28(1), as in force immediately before
              the commencement of section 6 of the State
              Taxation and Mental Health Acts
              Amendment Act 2021, continues to apply in
              respect of a dutiable transaction or an
              acquisition of an interest in a landholder that
              occurs on or after that commencement under
              an agreement or arrangement entered into
              before that commencement.".




                           10
  State Taxation and Mental Health Acts Amendment Act 2021
                      No.       of 2021
    Part 3--Amendment of First Home Owner Grant Act 2000



Part 3--Amendment of First Home Owner
          Grant Act 2000
       Division 1--Home buyer schemes
 11 Title of Act
          In the title to the First Home Owner Grant
          Act 2000, after "Grant" insert "and Home
          Buyer Schemes".
 12 Purpose
          In section 1 of the First Home Owner Grant
          Act 2000, for "by establishing a scheme for the
          payment of grants to first home owners."
          substitute--
                "by--
                 (a) establishing a scheme for the payment
                     of grants to first home owners; and
                 (b) authorising the Commissioner of State
                     Revenue to administer schemes under
                     which the State contributes to the
                     purchase of a home or vacant land on
                     which a home is to be constructed.".
 13 New Part 2A inserted
          After Part 2 of the First Home Owner Grant
          Act 2000 insert--

            "Part 2A--Home buyer schemes
         34A Definition
                In this Part--
                home buyer scheme means a scheme
                    declared by the Treasurer under
                    section 34B to be a home buyer scheme
                    for the purposes of this Part.



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State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
 Part 3--Amendment of First Home Owner Grant Act 2000


       34B Declaration of home buyer scheme
        (1) The Treasurer, by notice published in the
            Government Gazette, may declare a scheme
            to be a home buyer scheme for the purposes
            of this Part.
        (2) A scheme that is declared under
            subsection (1) to be a home buyer scheme
            must be a scheme under which--
               (a) a person who is acquiring a home or
                   vacant land on which a home is to be
                   constructed may enter into an
                   agreement with the State; and
               (b) in accordance with the terms of the
                   agreement, the State contributes to the
                   acquisition of the home or land; and
               (c) the State takes an interest in the home
                   or land or in the sale proceeds of the
                   home or land.
        (3) A declaration under subsection (1) may
            specify matters in relation to the scope and
            administration of the home buyer scheme,
            including the following--
               (a) eligibility requirements for participants
                   in the scheme;
               (b) matters relating to type of home or
                   vacant land that may be purchased
                   under the scheme;
               (c) terms of agreements entered into under
                   the scheme;
               (d) the enforcement of agreements entered
                   into under the scheme;
               (e) record keeping requirements;
               (f) evidentiary requirements;



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State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
 Part 3--Amendment of First Home Owner Grant Act 2000


               (g) conditions of agreements entered into
                   with third parties for the purposes of
                   the administration of the scheme;
               (h) any other relevant matter.
       34C Schemes in operation before
           commencement of Part
        (1) For the avoidance of doubt, the Treasurer
            may make a declaration under section 34B in
            respect of a scheme that is in operation
            before the date of commencement of this
            Part.
        (2) A declaration referred to in subsection (1)
            may specify matters in relation to any of the
            following--
               (a) the transfer or assignment of any
                   benefits, duties, interests, rights or
                   obligations of a party to a contract,
                   memorandum of understanding, deed or
                   any other agreement or arrangement
                   entered into under the existing scheme;
               (b) the date on which a transfer or
                   assignment is to take effect.
        (3) If, under a declaration, the benefits, duties,
            interests, rights or obligations of a party to an
            agreement or arrangement (the transferor
            party) are transferred or assigned to a new
            party (the transferee party)--
               (a) the transferee party becomes, on the
                   transfer date, a party to the agreement
                   or arrangement in place of the
                   transferor party; and
               (b) on and after the transfer date, the
                   agreement or arrangement has effect as
                   if the transferee party had always been



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    State Taxation and Mental Health Acts Amendment Act 2021
                        No.       of 2021
     Part 3--Amendment of First Home Owner Grant Act 2000


                       a party to the agreement or
                       arrangement.
           34D Commissioner to administer home buyer
               schemes
            (1) The Commissioner must administer a home
                buyer scheme on behalf of the State and may
                do all things necessary or convenient to be
                done in connection with the performance of
                that function.
            (2) Without limiting subsection (1), the
                Commissioner may do any of the following
                on behalf of the State--
.                  (a) receive applications to participate in a
                       home buyer scheme;
.                  (b) assess eligibility of home buyer scheme
                       applicants;
.                  (c) determine applications to participate in
                       a home buyer scheme;
                   (d) enter into any contract, memorandum
                       of understanding, deed or any other
                       agreement or arrangement for the
                       purposes of administering a home
                       buyer scheme.
           34E Administration agreement
            (1) The Commissioner may enter into an
                agreement (an administration agreement)
                with a financial institution or other person
                for carrying out functions related to the
                administration of a home buyer scheme.
            (2) An administration agreement must include--
                   (a) any conditions specified in a
                       declaration made under section 34B;
                       and




                              14
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
  Part 3--Amendment of First Home Owner Grant Act 2000


                (b) any conditions prescribed by the
                    regulations.
        34F Collection of information
         (1) The Commissioner may collect information
             and documents for the purposes of the
             administration of a home buyer scheme.
         (2) Without limiting subsection (1), the
             Commissioner may obtain information from
             any of the following--
                (a) any person who applies to participate,
                    or who is a participant, in a home buyer
                    scheme;
                (b) financial institutions.
        34G Disclosure of information
         (1) The Commissioner may disclose information
             and documents obtained under this Part for
             the purposes of the administration of a home
             buyer scheme.
         (2) Without limiting subsection (1), the
             Commissioner may disclose information to
             financial institutions.
        34H Division 2 of Part 3 does not apply
              Division 2 of Part 3 does not apply to this
              Part.".
14 Authorised investigations
         In section 39 of the First Home Owner Grant
         Act 2000--
          (a) in paragraph (b), after "corresponding law"
              insert "in relation to a first home owner
              grant";
          (b) in paragraph (e), after "this Act" insert
              "(other than Part 2A)".



                           15
   State Taxation and Mental Health Acts Amendment Act 2021
                       No.       of 2021
    Part 3--Amendment of First Home Owner Grant Act 2000


 15 Search warrant
           In section 43(1) and (2) of the First Home Owner
           Grant Act 2000, after "this Act" insert "(other
           than Part 2A)".
 16 Self-incrimination
           In section 46(1) of the First Home Owner Grant
           Act 2000, after "this Act" insert "(other than
           Part 2A)".
 17 Protection of confidential information
           In section 50(1) of the First Home Owner Grant
           Act 2000--
            (a) insert the following definition--
                "home buyer scheme has the meaning given
                    by section 34A;";
            (b) for the definition of protected information
                substitute--
                "protected information means information
                     obtained under or in relation to the
                     administration of this Act about--
                        (a) an applicant for a first home
                            owner grant or an applicant's
                            partner; or
                        (b) a person in connection with a
                            home buyer scheme.".

Division 2--Consequential amendments to other
                   Acts
 18 Building Act 1993
           In section 3(1) of the Building Act 1993, in the
           definition of regional Victoria, for "First Home
           Owner Grant Act 2000" substitute "First Home
           Owner Grant and Home Buyer Schemes
           Act 2000".


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 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
  Part 3--Amendment of First Home Owner Grant Act 2000


19 Duties Act 2000
    (1) In sections 57JB(1), 60A(1), (2) and (3)
        and 63B(1), (2) and (3) of the Duties Act 2000,
        for "First Home Owner Grant Act 2000"
        (wherever occurring) substitute "First Home
        Owner Grant and Home Buyer Schemes
        Act 2000".
    (2) In section 64A of the Duties Act 2000, in the
        definition of regional Victoria, for "First Home
        Owner Grant Act 2000" substitute "First Home
        Owner Grant and Home Buyer Schemes
        Act 2000".
20 Land Tax Act 2005
         In section 54(5) of the Land Tax Act 2005, in the
         definition of regional Victoria, for "First Home
         Owner Grant Act 2000" substitute "First Home
         Owner Grant and Home Buyer Schemes
         Act 2000".
21 Payroll Tax Act 2007
         In section 3(1) of the Payroll Tax Act 2007, in
         the definition of regional Victoria, for "First
         Home Owner Grant Act 2000" substitute
         "First Home Owner Grant and Home Buyer
         Schemes Act 2000".
22 Taxation Administration Act 1997
         In section 92(1)(b)(ii) of the Taxation
         Administration Act 1997, for "First Home
         Owner Grant Act 2000" substitute "First Home
         Owner Grant and Home Buyer Schemes
         Act 2000".
23 Unclaimed Money Act 2008
         In section 77(1)(d) of the Unclaimed Money
         Act 2008, for "First Home Owner Grant
         Act 2000" substitute "First Home Owner
         Grant and Home Buyer Schemes Act 2000".


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 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
  Part 3--Amendment of First Home Owner Grant Act 2000


24 Victorian Civil and Administrative Tribunal
   Act 1998
         In clause 2 of Schedule 1 to the Victorian Civil
         and Administrative Tribunal Act 1998, in the
         definition of taxing Act, for "First Home Owner
         Grant Act 2000" substitute "First Home Owner
         Grant and Home Buyer Schemes Act 2000".




                           18
  State Taxation and Mental Health Acts Amendment Act 2021
                      No.       of 2021
          Part 4--Amendment of Land Tax Act 2005



Part 4--Amendment of Land Tax Act 2005
 25 Definitions
          In section 3(1) of the Land Tax Act 2005, in the
          definition of discretionary trust, after "excluded
          trust" insert "or unit trust scheme".
 26 New section 3F inserted
          After section 3E of the Land Tax Act 2005
          insert--
         "3F Partners taken to have beneficial interest
             in individual partnership property
          (1) For the purposes of this Act, a partner in a
              partnership is taken to have a beneficial
              interest in each item of partnership property
              in the same proportion as the partner's
              partnership interest.
          (2) Without limiting subsection (1), if the
              partnership property of a partnership
              (first partnership) includes an interest in
              another partnership, whether directly or
              indirectly through one or more other
              partnerships, a partner in the first partnership
              is also taken to have a beneficial interest in
              each item of the partnership property of each
              other partnership--
                  (a) to the extent of the direct or indirect
                      interest in the other partnership; and
                  (b) in the same proportion as the partner's
                      partnership interest in the first
                      partnership.




                             19
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
         Part 4--Amendment of Land Tax Act 2005


         (3) The value of the partner's beneficial interest
             in an item of partnership property must be
             determined without regard to any liabilities
             of the partnership.
              Example
              A partnership consists of 4 partners each of
              whom has contributed equally to the capital of the
              partnership and would be entitled to a 25% share
              of any surplus on dissolution of the partnership in
              respect of capital. The sole partnership property is
              land with an unencumbered value of $4 million.
              The registered proprietor of the land is a person
              who holds the land as custodian for the benefit of
              the partnership. The liabilities of the partnership are
              $3 million. Under this section, each partner is taken
              to have a 25% beneficial interest in the land
              without regard to any liabilities of the partnership.
         (4) In this section--
              partnership interest, of a partner, means the
                   proportion of any surplus to which the
                   partner would be entitled in respect of
                   capital if the partnership were to be
                   dissolved;
              partnership property has the same meaning
                   as in section 24(1) of the Partnership
                   Act 1958.".
27 New section 18B inserted
         After section 18A of the Land Tax Act 2005
         insert--
       "18B Owners of land under shared equity
            arrangements
         (1) For the purpose of assessing land tax,
             including the application of any exemptions
             or concessions, on land purchased under a
             shared equity arrangement, no account is to
             be taken of any interest the State has in the
             land.


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 State Taxation and Mental Health Acts Amendment Act 2021
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         Part 4--Amendment of Land Tax Act 2005


         (2) In this section--
              home has the meaning given by section 4 of
                  the First Home Owner Grant and
                  Home Buyer Schemes Act 2000;
              home buyer scheme has the meaning given
                  by section 34A of the First Home
                  Owner Grant and Home Buyer
                  Schemes Act 2000;
              shared equity arrangement means an
                   arrangement, including an arrangement
                   made under a home buyer scheme,
                   under which the State contributes to the
                   purchase of a home, or land on which a
                   home will be affixed, and takes an
                   equitable interest in the land to which
                   the home is or will be affixed.".
28 Land tax for discretionary trust with nominated
   beneficiary
    (1) In section 46G(2) of the Land Tax Act 2005, for
        "to be the owner of the pre-2006 land subject to
        the trust (but not to the exclusion of the trustee)"
        substitute "to be the owner (but not to the
        exclusion of the trustee) of the pre-2006 land
        subject to the trust, other than land for which a
        nomination under section 46H is in force,".
    (2) In section 46G(3)(a) and (b) of the Land Tax
        Act 2005, for "land" substitute "land, other than
        land for which a nomination under section 46H is
        in force".
    (3) In the formula in section 46G(4) of the Land Tax
        Act 2005, for--
          "T is the total taxable value of all taxable land
             subject to the trust;
           A is the total taxable value of the pre-2006 land
             subject to the trust;


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 State Taxation and Mental Health Acts Amendment Act 2021
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         Part 4--Amendment of Land Tax Act 2005


           B is the total taxable value of the post-2006
             land subject to the trust."
         substitute--
          "T is the total taxable value of all taxable land
             subject to the trust, other than land for which
             a nomination under section 46H is in force;
           A is the total taxable value of the pre-2006 land
             subject to the trust, other than land for which
             a nomination under section 46H is in force;
           B is the total taxable value of the post-2006
             land subject to the trust, other than land for
             which a nomination under section 46H is in
             force.".
29 New section 88E inserted
         After section 88D of the Land Tax Act 2005
         insert--
       "88E Land becomes residential land during
            first year of 2 years preceding tax year
            and has not been used or occupied or
            changed ownership
              Land is exempt from vacant residential land
              tax for a tax year if--
                (a) at the commencement of the second
                    year preceding the tax year the land
                    was not residential land within the
                    meaning of section 34B(1); and
                (b) during the second year preceding the
                    tax year the land becomes residential
                    land within the meaning of
                    section 34B(1); and
                (c) for the period from which the land
                    becomes residential land within the
                    meaning of section 34B(1) up to the tax
                    year--


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         Part 4--Amendment of Land Tax Act 2005


                       (i) the land has not been used or
                           occupied; and
                      (ii) the land has not changed in
                           ownership.".
30 Land tax for 2009 to 2021
     (1) In the heading to clause 1.4 of Schedule 1 to the
         Land Tax Act 2005, for "2009 and subsequent
         years" substitute "2009 to 2021".
     (2) In clause 1.4 of Schedule 1 to the Land Tax
         Act 2005, for "2009 and each subsequent year"
         substitute "each of the years from 2009 to 2021".
31 New clause 1.5 of Schedule 1 inserted
         In Schedule 1 to the Land Tax Act 2005, after
         clause 1.4 insert--
        "1.5 Land tax for 2022 and subsequent years
                The rate of land tax for 2022 and each
                subsequent year is set out in Table 1.5.
                                    Table 1.5
                  Column 1         Column 2
                  Taxable          Taxable
                  value not        value less   Column 3
         Item     less than        than         Rate of land tax
                              $             $
         1                    0      300 000    Nil
         2            300 000        600 000    $375 and 0⋅2% of the
                                                taxable value that
                                                exceeds $300 000
         3            600 000      1 000 000    $975 and 0⋅5% of the
                                                taxable value that
                                                exceeds $600 000
         4          1 000 000      1 800 000    $2975 and 0⋅8% of
                                                the taxable value that
                                                exceeds $1 000 000




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         Part 4--Amendment of Land Tax Act 2005


                   Column 1          Column 2
                   Taxable           Taxable
                   value not         value less   Column 3
         Item      less than         than         Rate of land tax
                               $              $
         5           1 800 000       3 000 000    $9375 and 1⋅55% of
                                                  the taxable value that
                                                  exceeds $1 800 000
         6           3 000 000                    $27 975 and 2⋅55%
                                                  of the taxable value
                                                  that exceeds
                                                  $3 000 000
                                                                           ".
32 Land tax for trusts for 2009 to 2021
     (1) In the heading to clause 3.4 of Schedule 1 to the
         Land Tax Act 2005, for "2009 and subsequent
         years" substitute "2009 to 2021".
     (2) In clause 3.4 of Schedule 1 to the Land Tax
         Act 2005, for "2009 and each subsequent year"
         substitute "each of the years from 2009 to 2021".
33 New clause 3.5 of Schedule 1 inserted
         In Schedule 1 to the Land Tax Act 2005, after
         clause 3.4 insert--
        "3.5 Land tax for trusts for 2022 and
             subsequent years
                 The rate of land tax for 2022 and each
                 subsequent year for land held by an owner
                 subject to a trust is set out in Table 3.5.
                                      Table 3.5
                    Column 1         Column 2
                      Taxable         Taxable
                    value not        value less   Column 3
          Item       less than            than    Rate of land tax
                            $                 $
          1                 0           25 000    Nil



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 State Taxation and Mental Health Acts Amendment Act 2021
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         Part 4--Amendment of Land Tax Act 2005


                  Column 1         Column 2
                    Taxable         Taxable
                  value not        value less   Column 3
          Item     less than            than    Rate of land tax
                          $                $
          2          25 000         250 000     $82 and 0⋅375% of
                                                the taxable value that
                                                exceeds $25 000
          3         250 000         600 000     $926 and 0⋅575% of
                                                the taxable value that
                                                exceeds $250 000
          4         600 000        1 000 000    $2938 and 0⋅875% of
                                                the taxable value that
                                                exceeds $600 000
          5       1 000 000        1 800 000    $6438 and 1⋅175% of
                                                the taxable value that
                                                exceeds $1 000 000
          6       1 800 000        3 000 000    $15 838 and 1⋅0114%
                                                of the taxable value
                                                that exceeds
                                                $1 800 000
          7       3 000 000                     $27 975 and 2⋅55% of
                                                the taxable value that
                                                exceeds $3 000 000
                                                                         ".
34 Rate of land tax on land held by absentee owners for
   2020 and 2021
     (1) In the heading to clause 4.3 of Schedule 1 to the
         Land Tax Act 2005, for "2020 and subsequent
         years" substitute "2020 and 2021".
     (2) In clause 4.3 of Schedule 1 to the Land Tax
         Act 2005, for "2020 and each subsequent year"
         substitute "2020 and 2021".




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 State Taxation and Mental Health Acts Amendment Act 2021
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         Part 4--Amendment of Land Tax Act 2005


35 New clause 4.4 of Schedule 1 inserted
         In Schedule 1 to the Land Tax Act 2005, after
         clause 4.3 insert--
        "4.4 Rate of land tax on land held by absentee
             owners for 2022 and subsequent years
                 The rate of land tax on land held by an
                 absentee owner for 2022 and each
                 subsequent year is set out in Table 4.4.
                                  Table 4.4
                    Column 1      Column 2     Column 3
                      Taxable      Taxable
                    value not     value less
          Item       less than         than    Rate of land tax
                            $             $
          1                 0      300 000     Nil
          2           300 000      600 000     $6375 and 2⋅2% of
                                               the taxable value that
                                               exceeds $300 000
          3           600 000     1 000 000    $12 975 and 2⋅5% of
                                               the taxable value that
                                               exceeds $600 000
          4         1 000 000     1 800 000    $22 975 and 2⋅8% of
                                               the taxable value that
                                               exceeds $1 000 000
          5         1 800 000     3 000 000    $45 375 and 3⋅55% of
                                               the taxable value that
                                               exceeds $1 800 000
          6         3 000 000                  $87 975 and 4⋅55% of
                                               the taxable value that
                                               exceeds $3 000 000
                                                                        ".
36 Rate of land tax on land held by owner subject to an
   absentee trust for 2020 and 2021
     (1) In the heading to clause 5.3 of Schedule 1 to the
         Land Tax Act 2005, for "2020 and subsequent
         years" substitute "2020 and 2021".


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 State Taxation and Mental Health Acts Amendment Act 2021
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         Part 4--Amendment of Land Tax Act 2005


     (2) In clause 5.3 of Schedule 1 to the Land Tax
         Act 2005, for "2020 and each subsequent year"
         substitute "2020 and 2021".
37 New clause 5.4 of Schedule 1 inserted
         In Schedule 1 to the Land Tax Act 2005, after
         clause 5.3 insert--
        "5.4 Rate of land tax on land held by owner
             subject to an absentee trust for 2022 and
             subsequent years
                 The rate of land tax for land held by an
                 owner subject to an absentee trust for 2022
                 and each subsequent year is set out in
                 Table 5.4.
                                  Table 5.4
                    Column 1      Column 2     Column 3
                      Taxable      Taxable
                    value not     value less
          Item       less than         than    Rate of land tax
                            $             $
          1                 0       25 000     Nil
          2            25 000      250 000     $582 and 2⋅375% of
                                               the taxable value that
                                               exceeds $25 000
          3           250 000      600 000     $5926 and 2⋅575% of
                                               the taxable value that
                                               exceeds $250 000
          4           600 000     1 000 000    $14 938 and 2⋅875%
                                               of the taxable value
                                               that exceeds $600 000
          5         1 000 000     1 800 000    $26 438 and 3⋅175%
                                               of the taxable value
                                               that exceeds
                                               $1 000 000


          6         1 800 000     3 000 000    $51 838 and 3⋅0114%
                                               of the taxable value



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State Taxation and Mental Health Acts Amendment Act 2021
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        Part 4--Amendment of Land Tax Act 2005


                 Column 1      Column 2     Column 3
                   Taxable      Taxable
                 value not     value less
         Item     less than         than    Rate of land tax
                         $             $
                                            that exceeds
                                            $1 800 000
         7       3 000 000                  $87 975 and 4⋅55% of
                                            the taxable value that
                                            exceeds $3 000 000
                                                                     ".




                          28
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
       Part 5--Amendment of Mental Health Act 2014



Part 5--Amendment of Mental Health
           Act 2014
38 New section 365A inserted
         After section 365 of the Mental Health Act 2014
         insert--
     "365A Mental health and wellbeing surcharge--
           appropriation of Consolidated Fund
         (1) The Consolidated Fund is appropriated to the
             extent necessary to enable amounts equal to
             the amounts credited to the Consolidated
             Fund as the mental health and wellbeing
             surcharge to be spent on the provision of
             outputs that are consistent with and promote
             the objectives of this Act and the mental
             health principles.
         (2) In this section--
              mental health and wellbeing surcharge has
                  the meaning given by clause 1 of
                  Schedule 1 to the Payroll Tax
                  Act 2007;
              outputs has the meaning given by section 3
                  of the Financial Management
                  Act 1994.".




                           29
    State Taxation and Mental Health Acts Amendment Act 2021
                        No.       of 2021
           Part 6--Amendment of Payroll Tax Act 2007



Part 6--Amendment of Payroll Tax Act 2007
  Division 1--Bushfire relief regional employers
  39 Definitions for the purposes of Schedule 1
            In clause 7 of Schedule 1 to the Payroll Tax
            Act 2007--
             (a) insert the following definitions--
                 "Pbrre is--
                          (a) for a financial year commencing
                              on 1 July 2019, 1 July 2020 or
                              1 July 2021--that part of JTW
                              that is attributable to all bushfire
                              relief regional employers; or
                          (b) for any other financial year--
                              zero;
                 Rbrre    is the percentage specified in the
                          definition of R that relates to a
                          bushfire relief regional employer;";
             (b) for the definition of Pre substitute--
                 "Pre is--
                         (a) for a financial year commencing
                             on 1 July 2019, 1 July 2020 or
                             1 July 2021--that part of JTW
                             that is attributable to all regional
                             employers, other than bushfire
                             relief regional employers; or
                         (b) for any other financial year--that
                             part of JTW that is attributable to
                             all regional employers;";




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        Part 6--Amendment of Payroll Tax Act 2007


          (c) for the definition of Re substitute--
              "Re      is the percentage specified in the
                       definition of R that applies to an
                       employer who is not a regional
                       employer;";
          (d) for the definition of Rre substitute--
              "Rre     is the percentage specified in the
                       definition of R that applies to a
                       regional employer;".
40 Payroll of group over threshold where section 87(2)
   approval in force--employers covered by joint
   return are all of the same type
     (1) In the heading to clause 9 of Schedule 1 to the
         Payroll Tax Act 2007, for "either all regional
         employers or not" substitute "all of the same
         type".
     (2) For clause 9(1) of Schedule 1 to the Payroll Tax
         Act 2007 substitute--
        "(1) This clause applies if an approval is in force
             under section 87(2) for a designated group
             employer to lodge a joint return and the
             members of the group covered by the return
             are--
                (a) for a financial year commencing on
                    1 July 2019, 1 July 2020 or
                    1 July 2021--
                      (i) all regional employers other than
                          bushfire relief regional employers;
                          or
                     (ii) all employers who are not regional
                          employers; or
                     (iii) all bushfire relief regional
                           employers; or




                           31
 State Taxation and Mental Health Acts Amendment Act 2021
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        Part 6--Amendment of Payroll Tax Act 2007


                (b) for any other financial year--
                      (i) all regional employers; or
                     (ii) all employers who are not regional
                          employers.".
41 Payroll of group over threshold where section 87(2)
   approval in force--employers covered by joint
   return are not all of the same type
     (1) In the heading to clause 9A of Schedule 1 to the
         Payroll Tax Act 2007, for "at least one but not
         all are regional employers" substitute
         "employers covered by joint return are not all
         of the same type".
     (2) For clause 9A(1)(b) of Schedule 1 to the Payroll
         Tax Act 2007 substitute--
         "(b) the members of the group covered by the
              return are not all of the same type of
              employer.".
     (3) For the formula in clause 9A(3) of Schedule 1 to
         the Payroll Tax Act 2007 substitute--
                                                       [JTW-D]
              "�[Pe×Re ]+[Pre×Rre ]+[Pbrre×Rbrre]�×     JTW
                                                                 ".
42 Monthly payroll tax payable where section 87(2)
   approval in force--employers covered by joint
   return are all of the same type
     (1) For the heading to clause 8 of Schedule 2 to the
         Payroll Tax Act 2007, for "either all regional
         employers or not" substitute "all of the same
         type".
     (2) For clause 8(1) of Schedule 2 to the Payroll Tax
         Act 2007 substitute--
        "(1) This clause applies if an approval is in force
             under section 87(2) for a designated group
             employer to lodge a joint return and the




                           32
 State Taxation and Mental Health Acts Amendment Act 2021
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        Part 6--Amendment of Payroll Tax Act 2007


              members of the group covered by the return
              are--
                (a) for wages paid or payable on or after
                    1 July 2019 and before 1 July 2022--
                      (i) all regional employers other than
                          bushfire relief regional employers;
                          or
                     (ii) all employers who are not regional
                          employers; or
                     (iii) all bushfire relief regional
                           employers; or
                (b) for wages paid or payable in any other
                    financial year--
                      (i) all regional employers; or
                     (ii) all employers who are not regional
                          employers.".
43 Monthly payroll tax payable where section 87(2)
   approval in force--employers covered by joint
   return are not all of the same type
    (1) In the heading to clause 8A of Schedule 2 to the
        Payroll Tax Act 2007, for "where at least one
        but not all are regional employers" substitute
        "are not all of the same type".
    (2) For clause 8A(1)(b) of Schedule 2 to the Payroll
        Tax Act 2007 substitute--
         "(b) the members of the group covered by the
              return are not all of the same type of
              employer.".




                           33
State Taxation and Mental Health Acts Amendment Act 2021
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       Part 6--Amendment of Payroll Tax Act 2007


   (3) For clause 8A(2) of Schedule 2 to the Payroll Tax
       Act 2007 substitute--
       "(2) The designated group employer must pay an
            amount (in dollars) of payroll tax, calculated
            in accordance with the following formula, on
            taxable wages paid or payable in a month by
            the employers covered by the return--
                                                      [JTW − D]
�[Pe × R e ] + [Pre × R re ] + [Pbrre × R brre ]� ×
                                                         JTW
              where--
                D is the deductible amount referred to in
                  clause 9 or 10 (as the case requires);
            JTW represents the total taxable wages paid
                or payable during the month by the
                employers covered by the return
                (as members of the group);
             Pbrre is--
                     (a) for wages paid or payable on or
                         after 1 July 2019 and before
                         1 July 2022--that part of JTW
                         that is attributable to all bushfire
                         relief regional employers; or
                     (b) for wages paid or payable in any
                         other financial year--zero;
                Pe is that part of JTW that is attributable
                   to all employers who are not regional
                   employers;
               Pre is--
                     (a) for wages paid or payable on or
                         after 1 July 2019 and before
                         1 July 2022--that part of JTW
                         that is attributable to all regional
                         employers, other than bushfire
                         relief regional employers; or


                           34
 State Taxation and Mental Health Acts Amendment Act 2021
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        Part 6--Amendment of Payroll Tax Act 2007


                      (b) for wages paid or payable in any
                          other financial year--that part of
                          JTW that is attributable to all
                          regional employers;
             Rbrre is the rate of tax referred to in clause 2
                   that applies to an employer who is a
                   bushfire relief regional employer;
                Re is the rate of tax referred to in clause 2
                   that applies to an employer who is not a
                   regional employer;
               Rre is the rate of tax referred to in clause 2
                   that applies to a regional employer.".

 Division 2--Payroll tax threshold amounts
44 Registration
         For section 86(6)(d) and (e) of the Payroll Tax
         Act 2007 substitute--
        "(d) for the financial year commencing on
             1 July 2021 and each subsequent financial
             year--$13 461 per week.".
45 Definition of TA or threshold amount
         In clause 1 of Schedule 1 to the Payroll Tax
         Act 2007, for paragraphs (e) and (f) of the
         definition of TA or threshold amount
         substitute--
        "(e) for the financial year commencing on
             1 July 2021 and each subsequent financial
             year--$700 000.".
46 Definition of base deductible amount
         In clause 1A of Schedule 2 to the Payroll Tax
         Act 2007, for paragraphs (d) and (e) of the
         definition of base deductible amount
         substitute--



                           35
  State Taxation and Mental Health Acts Amendment Act 2021
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         Part 6--Amendment of Payroll Tax Act 2007


         "(e) for a month in the financial year
              commencing on 1 July 2021 and each
              subsequent financial year--$58 333.".

     Division 3--Regional rate deduction
47 Definition of R
          In clause 1 of Schedule 1 to the Payroll Tax
          Act 2007, for paragraphs (h) and (i) of the
          definition of R substitute--
         "(h) for the financial year commencing on
              1 July 2021--
                 (i) 1⋅2125% in the case of a regional
                     employer; and
                 (ii) 4⋅85% in any other case.".
48 Definitions of Pbrre and Pre
          In clause 7 of Schedule 1 to the Payroll Tax
          Act 2007--
           (a) in paragraph (a) of the definition of Pbrre, for
               "1 July 2019, 1 July 2020 or 1 July 2021"
               substitute "1 July 2019 or 1 July 2020";
           (b) in paragraph (a) of the definition of Pre, for
               "1 July 2019, 1 July 2020 or 1 July 2021"
               substitute "1 July 2019 or 1 July 2020".
49 Rate of payroll tax
          For paragraphs (h) and (i) of clause 2 of
          Schedule 2 to the Payroll Tax Act 2007
          substitute--
         "(h) for wages paid or payable on or after
              1 July 2021--
                 (i) 1⋅2125% in the case of a regional
                     employer; and
                 (ii) 4⋅85% in any other case.".



                            36
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           Part 6--Amendment of Payroll Tax Act 2007


   50 Payroll of group over threshold where section 87(2)
      approval in force--employers covered by joint
      return are all of the same type
            In clause 9(1)(a) of Schedule 1 to the Payroll Tax
            Act 2007, for "1 July 2019, 1 July 2020 or
            1 July 2021" substitute "1 July 2019 or
            1 July 2020".
   51 Monthly payroll tax payable where section 87(2)
      approval in force--employers covered by joint
      return are all of the same type
            In clause 8(1)(a) of Schedule 2 to the Payroll Tax
            Act 2007, for "1 July 2022" substitute
            "1 July 2021".
   52 Monthly payroll tax payable where section 87(2)
      approval in force--employers covered by joint
      return are not all of the same type
            In the formula in clause 8A(2) of Schedule 2 to
            the Payroll Tax Act 2007--
             (a) in paragraph (a) of the variable Pbrre, for
                 "1 July 2022" substitute "1 July 2021";
             (b) in paragraph (a) of the variable Pre, for
                 "1 July 2022" substitute "1 July 2021".

Division 4--Mental health and wellbeing surcharge
   53 Definitions
            In clause 1 of Schedule 1 to the Payroll Tax
            Act 2007 insert the following definitions--
                 "C is the number of days in the relevant
                       financial year in respect of which--
                         (a) in the case of an employer, the
                             employer paid or was liable to pay
                             taxable wages or interstate wages
                             (otherwise than as a member of a
                             group); or


                              37
 State Taxation and Mental Health Acts Amendment Act 2021
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        Part 6--Amendment of Payroll Tax Act 2007


                      (b) in the case of a group of
                          employers, at least one member of
                          the group paid or was liable to pay
                          (as a member of the group)
                          taxable wages or interstate wages;
              GIW represents the total interstate wages
                  paid or payable by the group concerned
                  during the relevant financial year;
              GTW represents the total taxable wages paid
                 or payable by the group concerned
                 during the relevant financial year;
              mental health and wellbeing surcharge
                  means an additional amount of payroll
                  tax calculated in accordance with this
                  Schedule, being the amount represented
                  in a formula by the variable S;".
54 New clause 1A of Schedule 1 inserted
         After clause 1 of Schedule 1 to the Payroll Tax
         Act 2007 insert--
        "1A Determination of surcharge threshold
            amount for employer or group of
            employers
         (1) For the purposes of this Schedule, the first
             surcharge threshold amount or STA1 for an
             employer or a group of employers is the
             amount calculated in accordance with the
             following formula--
                                 C
              $10 million ×
                                FY




                           38
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


         (2) For the purposes of this Schedule, the second
             surcharge threshold amount or STA2 for an
             employer or a group of employers is the
             amount calculated in accordance with the
             following formula--
                                   C
              $100 million ×
                                  FY
                                          ".
55 Definition of C
         In clause 3 of Schedule 1 to the Payroll Tax
         Act 2007 omit the definition of C.
56 Payroll of employer over threshold
         For the formula in clause 5 of Schedule 1 to the
         Payroll Tax Act 2007 substitute--
                      TW            C
          "��TW- �           ×TA×        �� ×R� +S
                     TW+IW          FY

              where S is--
                (a) if the total taxable wages and interstate
                    wages paid or payable by the employer
                    (otherwise than as a member of a
                    group) during the relevant financial
                    year is not more than the first surcharge
                    threshold amount--zero; or
                (b) if the total taxable wages and interstate
                    wages paid or payable by the employer
                    (otherwise than as a member of a
                    group) during the relevant financial
                    year is more than the first surcharge
                    threshold amount but not more than the
                    second surcharge threshold amount, the
                    amount calculated in accordance with
                    the following formula--
                              TW×STA1
                     ��TW- �             �� ×0⋅005�; or
                               TW+IW




                             39
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


                 (c) if the total taxable wages and interstate
                     wages paid or payable by the employer
                     (otherwise than as a member of a
                     group) during the relevant financial
                     year is more than the second surcharge
                     threshold amount, the amount
                     calculated in accordance with the
                     following formula--
                     [TW×STA1 ]+[TW×STA2 ]
        [TW×0.01]- ��                      � ×0⋅005�
                           TW+IW
                                                    ".
57 Definitions
         In clause 7 of Schedule 1 to the Payroll Tax
         Act 2007 omit the definitions of C, GIW and
         GTW.
58 Payroll of group over threshold where section 87(2)
   approval in force--employers covered by joint
   return are all of same type
     (1) For the formula in clause 9(3) of Schedule 1 to the
         Payroll Tax Act 2007 substitute--
              "�[JTW-D]×R�+S
              where S is--
                 (a) if the total taxable wages and interstate
                     wages paid or payable by the group
                     during the relevant financial year is not
                     more than the first surcharge threshold
                     amount--zero; or
                 (b) if the total taxable wages and interstate
                     wages paid or payable by the group
                     during the relevant financial year is
                     more than the first surcharge threshold
                     amount but not more than the second
                     surcharge threshold amount, the



                           40
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
       Part 6--Amendment of Payroll Tax Act 2007


                   amount calculated in accordance with
                   the following formula--
                            GTW×STA
                   �JTW- � GTW+GIW1 �� ×0⋅005; or

               (c) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is
                   more than the second surcharge
                   threshold amount, the amount
                   calculated in accordance with the
                   following formula--
                [GTW×STA1 ]+[GTW×STA2 ]
  [JTW×0.01]- ��                        � ×0⋅005�
                      GTW+GIW
                                                 ".
   (2) For the formula in clause 9(4) of Schedule 1 to the
       Payroll Tax Act 2007 substitute--
             "[TW×R]+S
             where S is--
               (a) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is not
                   more than the first surcharge threshold
                   amount--zero; or
               (b) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is
                   more than the first surcharge threshold
                   amount but not more than the second
                   surcharge threshold amount, the
                   amount calculated in accordance with
                   the following formula--
                   TW×0⋅005; or




                          41
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


                (c) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is
                    more than the second surcharge
                    threshold amount, the amount
                    calculated in accordance with the
                    following formula--
                    TW×0⋅01".
59 Payroll of group over threshold where section 87(2)
   approval in force--employers covered by joint
   return are not all of the same type
     (1) For the formula in clause 9A(3) of Schedule 1 to
         the Payroll Tax Act 2007 substitute--
                                                    [JTW-D]
           "��[Pe×Re ]+[Pre×Rre ]+[Rbrre×Rbrre]�×     JTW
                                                              � +S

              where S is--
                (a) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is not
                    more than the first surcharge threshold
                    amount--zero; or
                (b) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is
                    more than the first surcharge threshold
                    amount but not more than the second
                    surcharge threshold amount, the
                    amount calculated in accordance with
                    the following formula--
                             GTW×STA
                    �JTW- � GTW+GIW1 �� ×0⋅005; or




                           42
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
       Part 6--Amendment of Payroll Tax Act 2007


               (c) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is
                   more than the second surcharge
                   threshold amount, the amount
                   calculated in accordance with the
                   following formula--
                [GTW×STA1 ]+[GTW×STA2 ]
  [JTW×0.01]- ��                        � ×0⋅005�
                      GTW+GIW
                                                 ".
   (2) For the formula in clause 9A(4) of Schedule 1 to
       the Payroll Tax Act 2007 substitute--
             "[TW×R]+S
             where S is--
               (a) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is not
                   more than the first surcharge threshold
                   amount--zero; or
               (b) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is
                   more than the first surcharge threshold
                   amount but not more than the second
                   surcharge threshold amount, the
                   amount calculated in accordance with
                   the following formula--
                   TW×0⋅005; or




                          43
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


                (c) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is
                    more than the second surcharge
                    threshold amount, the amount
                    calculated in accordance with the
                    following formula--
                    TW×0⋅01".
60 Payroll of group over threshold--where no
   section 87(2) approval in force
    (1) For the formula in clause 9B(3) of Schedule 1 to
        the Payroll Tax Act 2007 substitute--
              "�[TW-D]×R�+S
              where S is--
                (a) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is not
                    more than the first surcharge threshold
                    amount--zero; or
                (b) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is
                    more than the first surcharge threshold
                    amount but not more than the second
                    surcharge threshold amount, the
                    amount calculated in accordance with
                    the following formula--
                            GTW×STA
                    �TW- � GTW+GIW1 �� ×0⋅005; or




                           44
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
       Part 6--Amendment of Payroll Tax Act 2007


               (c) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is
                   more than the second surcharge
                   threshold amount, the amount
                   calculated in accordance with the
                   following formula--
                 [GTW×STA1 ]+[GTW×STA2 ]
    [TW×0.01]- ��                        � ×0⋅005�
                       GTW+GIW
                                                  ".
   (2) For the formula in clause 9B(4) of Schedule 1 to
       the Payroll Tax Act 2007 substitute--
             "[TW×R]+S
             where S is--
               (a) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is not
                   more than the first surcharge threshold
                   amount for that member--zero; or
               (b) if the total taxable wages and interstate
                   wages paid or payable by the group
                   during the relevant financial year is
                   more than the first surcharge threshold
                   amount but not more than the second
                   surcharge threshold amount, the
                   amount calculated in accordance with
                   the following formula--
                   TW×0⋅005; or




                          45
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


                (c) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is
                    more than the second surcharge
                    threshold amount, the amount
                    calculated in accordance with the
                    following formula--
                    TW×0⋅01".
61 Calculation of payroll tax
         For the formula in clause 12 of Schedule 1 to the
         Payroll Tax Act 2007 substitute--
              "[TW×R]+S
              where S is--
                (a) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is not
                    more than the first surcharge threshold
                    amount--zero; or
                (b) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is
                    more than the first surcharge threshold
                    amount but not more than the second
                    surcharge threshold amount, the
                    amount calculated in accordance with
                    the following formula--
                    TW×0⋅005; or
                (c) if the total taxable wages and interstate
                    wages paid or payable by the group
                    during the relevant financial year is
                    more than the second surcharge
                    threshold amount, the amount
                    calculated in accordance with the
                    following formula--
                    TW×0⋅01".


                           46
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


62 New Division 1AA of Schedule 2 substituted
         For Division 1AA of Schedule 2 to the Payroll
         Tax Act 2007 substitute--

                  "Division 1AA--Definitions
         1A Definitions
              In this Part--
              base deductible amount or BDA means--
                      (a) for a month in the financial year
                          commencing on 1 July 2016--
                          $47 916;
                      (b) for a month in the financial year
                          commencing on 1 July 2017--
                          $52 083;
                      (c) for a month in the financial year
                          commencing on 1 July 2018, 2019
                          or 2020--$54 166;
                      (d) for a month in the financial year
                          commencing on 1 July 2021 and
                          each subsequent financial year--
                          $58 333;
              D is--
                      (a) in the case of an employer who is
                          not a member of a group, the
                          deductible amount referred to in
                          clause 5 or 6 (as the case
                          requires); or
                      (b) in the case of an employer who is
                          a member of a group, the
                          deductible amount referred to in
                          clause 9 or 10 (as the case
                          requires);




                           47
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
       Part 6--Amendment of Payroll Tax Act 2007


             EIW is--
                     (a) in the case of an employer who is
                         not a member of a group, the
                         estimated interstate wages payable
                         by the employer in the financial
                         year in which D will be applied;
                         or
                     (b) in the case of an employer who is
                         a member of a group, the
                         estimated interstate wages payable
                         by a group in the financial year in
                         which D will be applied;
             ETW is--
                     (a) in the case of an employer who is
                         not a member of a group, the
                         estimated taxable wages payable
                         by the employer in the financial
                         year in which D will be applied;
                         or
                     (b) in the case of an employer who is
                         a member of a group for which
                         there is a designated group
                         employer, the estimated taxable
                         wages payable by the group in the
                         financial year in which D will be
                         applied;
             mental health and wellbeing surcharge has
                 the same meaning as in clause 1 of
                 Schedule 1;
             R is the applicable rate of tax referred to in
                   clause 2.".




                          48
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


63 Amount of payroll tax to be paid each month
    (1) For clause 4(1) of Schedule 2 to the Payroll Tax
        Act 2007 substitute--
        "(1) The amount of payroll tax payable by an
             employer on taxable wages paid or payable
             by the employer in a month is the amount of
             dollars calculated in accordance with the
             following formula--
              �[TW-D]×R�+S
              where--
               S is the amount specified in subclause (3)
                 or (4), as the case requires;
            TW represents the total taxable wages paid or
               payable by the employer (otherwise than
               as a member of a group) during the
               month".
    (2) After clause 4(2) of Schedule 2 to the Payroll Tax
        Act 2007 insert--
        "(3) For the purposes of subclause (1), if an
             employer pays or is liable to pay taxable
             wages in a month but does not pay and is
             not liable to pay interstate wages in that
             month, S is--
                (a) if the total taxable wages paid or
                    payable by the employer (otherwise
                    than as a member of a group) during
                    that month are not more than
                    $833 333--zero; or
                (b) if the total taxable wages paid or
                    payable by the employer (otherwise
                    than as a member of a group) during
                    that month are more than $833 333 but
                    not more than $8 333 333, the amount




                           49
  State Taxation and Mental Health Acts Amendment Act 2021
                      No.       of 2021
         Part 6--Amendment of Payroll Tax Act 2007


                     calculated in accordance with the
                     following formula--
                     [TW-833 333]×0⋅005; or
                 (c) if the total taxable wages paid or
                     payable by the employer (otherwise
                     than as a member of a group) during
                     that month are more than $8 333 333,
                     the amount calculated in accordance
                     with the following formula--
                     [TW×0⋅01]-45 833
          (4) For the purposes of subclause (1), if an
              employer pays or is liable to pay taxable
              wages and interstate wages in a month,
              S is--
                 (a) if the total T and IW for the employer
                     in the financial year in which D will be
                     applied is not more than $10 million--
                     zero; or
                 (b) if the total T and IW for the employer
                     in the financial year in which D will be
                     applied is more than $10 million but
                     not more than $100 million, the amount
                     calculated in accordance with the
                     following formula--
                             ETW ×833 333
                     �TW- �                 �� ×0⋅005; or
                              ETW+EIW

                 (c) if the total T and IW for the employer
                     in the financial year in which D will be
                     applied is more than $100 million, the
                     amount calculated in accordance with
                     the following formula--
                [ETW×833 333]+[ETW×8 333 333]
[TW×0.01]- ��                                 � ×0⋅005�
                         ETW+EIW
                                                       ".



                            50
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


64 Deductible amount for employer who pays interstate
   wages
         For clause 6(3) of Schedule 2 to the Payroll Tax
         Act 2007 substitute--
        "(3) The amount is to be calculated in accordance
             with the following formula--
                   BDA × ETW
              D=
                   [ETW+EIW]
                                  ".
65 Monthly payroll tax payable where section 87(2)
   approval in force--employers covered by joint
   return are all of same type
    (1) For clause 8(2) of Schedule 2 to the Payroll Tax
        Act 2007 substitute--
        "(2) The designated group employer must pay an
             amount (in dollars) of payroll tax, calculated
             in accordance with the following formula, on
             taxable wages paid or payable in a month by
             the employers covered by the return--
              �[JTW-D]×R�+S
              where--
              JTW represents the total taxable wages
                  paid or payable during the month by
                  the employers covered by the return
                  (as members of a group);
              S        is--
                       (a) if the total ETW and EIW for the
                           group in the financial year in
                           which D will be applied is not
                           more than $10 million--zero; or




                           51
   State Taxation and Mental Health Acts Amendment Act 2021
                       No.       of 2021
          Part 6--Amendment of Payroll Tax Act 2007


                         (b) if the total ETW and EIW for the
                             group in the financial year in
                             which D will be applied is more
                             than $10 million but not more
                             than $100 million, the amount
                             calculated in accordance with the
                             following formula--
                                       ETW × 833 333
                             �JTW- �                   �� ×0⋅005; or
                                        ETW+EIW

                         (c) if the total T and IW for the
                             group in the financial year in
                             which D will be applied is more
                             than $100 million, the amount
                             calculated in accordance with the
                             following formula--
                 [ETW×833 333]+[ETW×8 333 333]
[JTW×0.01]- ��                                 � ×0⋅005�
                          ETW+EIW
                                                        ".
      (2) For clause 8(3) of Schedule 2 to the Payroll Tax
          Act 2007 substitute--
          "(3) In addition, each employer who is a member
               of the group but is not covered by the return
               must pay an amount (in dollars) of payroll
               tax, calculated in accordance with the
               following formula, on taxable wages paid or
               payable by the employer in a month--
                 [TW×R]+S
                 where--
                 S       is--
                         (a) if the total ETW and EIW for the
                             group in the financial year in
                             which D will be applied is not
                             more than $10 million--zero; or




                             52
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


                       (b) if the total ETW and EIW for the
                           group in the financial year in
                           which D will be applied is more
                           than $10 million but not more
                           than $100 million, the amount
                           calculated in accordance with the
                           following formula--
                           TW×0⋅005; or
                       (c) if the total ETW and EIW for the
                           group in the financial year in
                           which D will be applied is more
                           than $100 million, the amount
                           calculated in accordance with the
                           following formula--
                            TW×0⋅01;
              TW       represents the total taxable wages
                       paid or payable by the employer
                       concerned (as a member of the
                       group) during the relevant month.".
66 Monthly payroll tax payable where section 87(2)
   approval in force--employers covered by joint
   return are not all of the same type
    (1) For clause 8A(2) of Schedule 2 to the Payroll Tax
        Act 2007 substitute--
        "(2) The designated group employer must pay an
             amount (in dollars) of payroll tax, calculated
             in accordance with the following formula, on
             taxable wages paid or payable in a month by
             the employers covered by the return--
                                                 [JTW-D]
         ��[Pe×Re ]+[Pre×Rre ]+[Rbrre×Rbrre]�×           � +S
                                                   JTW




                           53
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
       Part 6--Amendment of Payroll Tax Act 2007


             where--
             JTW represents the total taxable wages
                 paid or payable during the month by
                 the employers covered by the return
                 (as members of the group);
             Pbrre    is--
                      (a) for wages paid or payable on or
                          after 1 July 2019 and before
                          1 July 2022--that part of JTW
                          that is attributable to all bushfire
                          relief regional employers; or
                      (b) for wages paid or payable in any
                          other financial year--zero;
             Pe       is that part of JTW that is attributable
                      to all employers who are not regional
                      employers;
             Pre      is--
                      (a) for wages paid or payable on or
                          after 1 July 2019 and before
                          1 July 2022--that part of JTW
                          that is attributable to all regional
                          employers, other than bushfire
                          relief regional employers; or
                      (b) for wages paid or payable in any
                          other financial year--that part of
                          JTW that is attributable to all
                          regional employers;
             Rbrre    is the rate of tax referred to in
                      clause 2 that applies to an employer
                      who is a bushfire relief regional
                      employer;
             Re       is the rate of tax referred to in
                      clause 2 that applies to an employer
                      who is not a regional employer;



                          54
   State Taxation and Mental Health Acts Amendment Act 2021
                       No.       of 2021
          Part 6--Amendment of Payroll Tax Act 2007


                 Rre     is the rate of tax referred to in
                         clause 2 that applies to a regional
                         employer;
                 S       is--
                         (a) if the total ETW and EIW for the
                             group in the financial year in
                             which D will be applied is not
                             more than $10 million--zero; or
                         (b) if the total ETW and EIW for the
                             group in the financial year in
                             which D will be applied is more
                             than $10 million but not more
                             than $100 million, the amount
                             calculated in accordance with the
                             following formula--
                                        ETW × 833 333
                             ��JTW- �                   �� ×0⋅005�; or
                                         ETW+EIW

                         (c) if the total ETW and EIW for the
                             group in the financial year in
                             which D will be applied is more
                             than $100 million, the amount
                             calculated in accordance with the
                             following formula--
                 [ETW×833 333]+[ETW×8 333 333]
[JTW×0.01]- ��                                 � ×0⋅005�
                          ETW+EIW
                                                        ".




                             55
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
       Part 6--Amendment of Payroll Tax Act 2007


   (2) For clause 8A(3) of Schedule 2 to the Payroll Tax
       Act 2007 substitute--
       "(3) In addition, each employer who is a member
            of the group but is not covered by the return
            must pay an amount (in dollars) of payroll
            tax, calculated in accordance with the
            following formula, on taxable wages paid or
            payable by the employer in a month--
             [TW×R]+S
             where--
             S        is--
                      (a) if the total ETW and EIW for the
                          group in the financial year in
                          which D will be applied is not
                          more than $10 million--zero; or
                      (b) if the total ETW and EIW for the
                          employer in the financial year in
                          which D will be applied is more
                          than $10 million but not more
                          than $100 million, the amount
                          calculated in accordance with the
                          following formula--
                            TW×0⋅005; or
                      (c) if the total ETW and EIW for the
                          employer in the financial year in
                          which D will be applied is more
                          than $100 million, the amount
                          calculated in accordance with the
                          following formula--
                          TW×0⋅01;
             TW       represents the total taxable wages
                      paid or payable by the employer
                      concerned (as a member of the
                      group) during the relevant month.".



                          56
  State Taxation and Mental Health Acts Amendment Act 2021
                      No.       of 2021
         Part 6--Amendment of Payroll Tax Act 2007


67 Monthly payroll tax payable where no section 87(2)
   approval in force
     (1) For clause 8B(2) of Schedule 2 to the Payroll Tax
         Act 2007 substitute--
         "(2) The designated group employer must pay an
              amount (in dollars) of payroll tax, calculated
              in accordance with the following formula, on
              taxable wages paid or payable in a month--
                �[TW-D]×R�+S
                where S is--
                 (a) if the total ETW and EIW for the group
                     in the financial year in which D will be
                     applied is not more than $10 million--
                     zero; or
                 (b) if the total ETW and EIW for the group
                     in the financial year in which D will be
                     applied is more than $10 million but
                     not more than $100 million, the amount
                     calculated in accordance with the
                     following formula--
                             ETW × 833 333
                     �TW- �              �� ×0⋅005; or
                               ETW+EIW

                 (c) if the total ETW and EIW for the group
                     in the financial year in which D will be
                     applied is more than $100 million, the
                     amount calculated in accordance with
                     the following formula--
                [ETW×833 333]+[ETW×8 333 333]
[TW×0.01]- ��                                 � ×0⋅005�
                         ETW+EIW
                                                       ".




                            57
State Taxation and Mental Health Acts Amendment Act 2021
                    No.       of 2021
       Part 6--Amendment of Payroll Tax Act 2007


   (2) For clause 8B(3) of Schedule 2 to the Payroll Tax
       Act 2007 substitute--
       "(3) In addition, each employer who is a member
            of the group must pay an amount (in dollars)
            of payroll tax, calculated in accordance with
            the following formula, on taxable wages paid
            or payable by the employer in a month--
             [TW×R]+S
             where--
             S    is--
                      (a) if the total ETW and EIW for the
                          group in the financial year in
                          which D will be applied is not
                          more than $10 million--zero; or
                      (b) if the total ETW and EIW for the
                          group in the financial year in
                          which D will be applied is more
                          than $10 million but not more
                          than $100 million, the amount
                          calculated in accordance with the
                          following formula--
                          TW×0⋅005; or
                      (c) if the total ETW and EIW for the
                          group in the financial year in
                          which D will be applied is more
                          than $100 million, the amount
                          calculated in accordance with the
                          following formula--
                          TW×0⋅01;
             TW       represents the total taxable wages
                      paid or payable by the employer
                      concerned (as a member of the
                      group) during the relevant month.".




                          58
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


68 Amount of payroll tax to be paid each month
         For clause 12 of Schedule 2 to the Payroll Tax
         Act 2007 substitute--
         "12 Amount of payroll tax to be paid each
             month
              The amount of payroll tax payable by each
              member of the group on taxable wages paid
              or payable by the member in a month is the
              amount of dollars calculated in accordance
              with the following formula--
              [TW×R]+S
              where--
              S        is--
                       (a) if the total ETW and EIW for the
                           group in the financial year in
                           which D will be applied is not
                           more than $10 million--zero; or
                       (b) if the total ETW and EIW for the
                           group in the financial year in
                           which D will be applied is more
                           than $10 million but not more
                           than $100 million, the amount
                           calculated in accordance with the
                           following formula--
                             TW×0⋅005; or
                       (c) if the total ETW and EIW for the
                           group in the financial year in
                           which D will be applied is more
                           than $100 million, the amount
                           calculated in accordance with the
                           following formula--
                             TW×0⋅01;




                           59
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
        Part 6--Amendment of Payroll Tax Act 2007


              TW       represents the total taxable wages
                       paid or payable by the employer
                       concerned (as a member of the
                       group) during the relevant month.".
69 New clause 21 of Schedule 3 inserted
         After clause 20 of Schedule 3 to the Payroll Tax
         Act 2007 insert--
         "21 State Taxation and Mental Health Acts
             Amendment Act 2021--determination of
             mental health and wellbeing surcharge
             between 1 January 2022 and 30 June 2022
         (1) For the purposes of calculating the mental
             health and wellbeing surcharge in relation to
             the 6-month period beginning on
             1 January 2022 and ending on 30 June 2022,
             Schedules 1 and 2 apply as if--
                (a) a reference to a financial year were a
                    reference to that 6-month period; and
                (b) a reference to $10 million were a
                    reference to $5 million; and
                (c) a reference to $100 million were a
                    reference to $50 million.
         (2) In this clause--
              mental health and wellbeing surcharge has
                  the meaning given by clause 1 of
                  Schedule 1.".




                           60
 State Taxation and Mental Health Acts Amendment Act 2021
                     No.       of 2021
                  Part 7--Repeal of this Act



          Part 7--Repeal of this Act
70 Repeal of this Act
          This Act is repealed on 1 January 2023.
   Note
   The repeal of this Act does not affect the continuing operation of
   the amendments made by it (see section 15(1) of the
   Interpretation of Legislation Act 1984).
                 ═════════════




                              61
          State Taxation and Mental Health Acts Amendment Act 2021
                              No.       of 2021
                                        Endnotes




                                    Endnotes
1 General information
  See www.legislation.vic.gov.au for Victorian Bills, Acts and current
  authorised versions of legislation and up-to-date legislative information.
   
      Minister's second reading speech--
      Legislative Assembly:
      Legislative Council:
      The long title for the Bill for this Act was "A Bill for an Act to amend the
      Duties Act 2000, the First Home Owner Grant Act 2000, the Land
      Tax Act 2005, the Mental Health Act 2014 and the Payroll Tax
      Act 2007 and to make consequential amendments to other Acts and for
      other purposes."




                 By Authority. Government Printer for the State of Victoria.



                                            62


 


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