Revenue Laws Amendment Bill 2012

Legislation Committee· 12 September 2012general_report

The WA Legislation Committee reviewed the Revenue Laws Amendment Bill 2012, focusing on potential 'Henry VIII clauses' which delegate legislative power to the executive. The committee examined clauses related to disability wage subsidies and retrospective regulations, ultimately concluding that neither constituted Henry VIII clauses, though raising concerns about the broad scope of retrospective regulation-making power.

Impact

The findings affect taxpayers, employers of people with disabilities, and government agencies involved in payroll tax administration. The retrospective regulation power could impact anyone subject to payroll tax.

financepublic_sectorHenry VIII clausesrevenue lawpayroll taxdisability wagesretrospective legislationdelegated legislationparliamentary scrutinyrule of lawCommonwealth legislationfringe benefits

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