The Legislative Assembly for the Canadian Capital Territory enacts as
follows:
Short title
1. This Act may be cited as the Payroll Tax (Amendment) Act 1995.
Commencement
2. (1) Sections 1, 2 and 3 commence on the day on which this Act is
notified in the Gazette.
(2) The remaining provisions commence on a day fixed by the Minister
by notice in the Gazette.
(3) If the remaining provisions have not commenced before the end of
the period of 6 months commencing on the day on which this Act is notified
in the Gazette, those provisions, by force of this subsection, commence on
the first day after the end of that period.
Principal Act
3. In this Act, “Principal Act” means the Payroll Tax Act 1987.
1
Exemption from tax
4. Section 9 of the Principal Act is amended—
(a) by inserting after paragraph (1) (h) the following paragraph:
“(ha) to a prescribed person, where the wages are in respect of
the period of 2 years commencing on the first day of the
2 Payroll Tax (Amendment) No. 10, 1995
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
person’s employment by the employer by whom those
wages were paid or are payable;”; and
(b) by adding at the end the following subsection:
“(5) In paragraph (1) (ha), ‘prescribed person’, in relation to an
employer, means a person who was during a period longer than 12
months immediately prior to commencing employment with the
employer—
(a) registered as unemployed with the Commonwealth
Employment Service; and
(b) receiving an allowance in respect of that unemployment
under the Social Security Act 1991 of the Commonwealth;
disregarding any period not exceeding, or periods in the aggregate
not exceeding, 4 weeks during which the person was not so
registered or was not receiving such an allowance.”.







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