Version No. 002
Pay-roll Tax (Prescribed Sporting Club) Regulations 2001
S.R. No. 64/2001
Version incorporating amendments as at 29 October 2002
table of provisions
RegulationPage
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RegulationPage
1.Objective
2.Authorising provisions
3.Prescribed sporting clubs
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SCHEDULE—Prescribed Sporting Clubs
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endnotes
1. General Information
2. Table of Amendments
3. Explanatory Details
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Version No. 002
Pay-roll Tax (Prescribed Sporting Club) Regulations 2001
S.R. No. 64/2001
Version incorporating amendments as at 29 October 2002
1
S.R. No. 64/2001
Pay-roll Tax (Prescribed Sporting Club) Regulations 2001
1.Objective
The objective of these Regulations is to prescribe certain bodies as prescribed sporting clubs for the purposes of section 13A(7) of the Pay-roll Tax Act 1971, so that they are exempt from the requirement that pay-roll tax is payable on the "grossed up" amount of fringe benefits.
2.Authorising provisions
These Regulations are made under sections 13A and 50 of the Pay-roll Tax Act 1971.
3.Prescribed sporting clubs
Each body listed in Column 2 of the Schedule, being a body referred to in section 13A(8) of the Pay-roll Tax Act 1971, is a prescribed sporting club for the purposes of section 13A(7) of that Act.
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Sch. amendedby S.R. No. 117/2002 reg.3.
SCHEDULE
Sch.
Regulation 3
Prescribed Sporting Clubs
Column 1 / Column 2 / Column 3Item / Prescribed sporting club
1. / North Melbourne Football Club Limited / A.C.N. 006 468 962
2. / Essendon Football Club / A.C.N. 004 286 373
3. / Richmond Football Club Limited / A.C.N. 005 563 011
4. / Collingwood Football Club Limited / A.C.N. 006 211 196
5. / St. Kilda Saints Limited / A.C.N. 070 694 316
6. / Melbourne Football Club Limited / A.C.N. 005 686 902
7. / Geelong Football Club Limited / A.C.N. 005 150 818
8. / Hawthorn Football Club Limited / A.C.N. 005 068 851
9. / Footscray Football Club Limited / A.C.N. 005 226 595
10. / Carlton Football Club Limited / A.C.N. 005 449 909
11. / Brisbane Bears-Fitzroy Football Club Limited / A.C.N. 054 263 473
12. / Sydney Swans Limited / A.C.N. 063 349 708
13. / Indian Pacific Limited / A.C.N. 009 178 894
14. / Victoria Titans Pty. Ltd. / A.C.N. 083 839 945
15. / Melbourne Tigers Basketball Club Limited / A.C.N. 094 405 419
16. / Melbourne Storm Rugby League Club Limited / A.C.N. 081 369 468
17. / Australian Cricket Board / A.C.N. 006 089 130
18. / Victorian Cricket Association / A.C.N. 004 128 812
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endnotes
Endnotes
1.General Information
The Pay-roll Tax (Prescribed Sporting Club) Regulations 2001, S.R.No.64/2001 were made on 28 June 2001 by the Governor in Council under sections 13A and 50 of the Pay-roll Tax Act 1971, No.8154/1971 and came into operation on 28 June 2001.
The Pay-roll Tax (Prescribed Sporting Club) Regulations 2001 will sunset 10years after the day of making on 28 June 2011 (see section 5 of the Subordinate Legislation Act 1994).
2.Table of Amendments
This Version incorporates amendments made to the Pay-roll Tax (Prescribed Sporting Club) Regulations 2001 by statutory rules, subordinate instruments and Acts.
Endnotes
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Pay-roll Tax (Prescribed Sporting Club) (Amendment) Regulations 2002, S.R.No. 117/2002
Date of Making: / 29.10.02Date of Commencement: / 29.10.02
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3.Explanatory Details
Endnotes
No entries at date of publication.
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