21
In forceState Taxation and Mental Health Acts Amendment Act 2021—determination of mental health and wellbeing surcharge between 1 January 2022 and 30 June 2022
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.
This Act’s bill:Explanatory memorandumSecond reading speech
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