📜 Finance Regulations Amendment Regulations 2022
RegulationsSL 2022/9117 June 2022
Principal Act
These regulations amend the Land Tax Assessment Regulations 2003 and the Pay-roll Tax Assessment Regulations 2003. They remove a 2% charge on land tax instalments and prescribe $150,000 as the amount for exemption from lodging monthly payroll tax returns.
Landowners paying land tax in instalments will no longer be charged a 2% fee. Businesses with payrolls under $150,000 may be exempt from lodging monthly payroll tax returns, reducing their administrative burden.
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