Part-Time Work (Amendment) Rules, 2012

L.N. 320 of 2012

INCOME TAX ACT

(CAP. 123)

Part-Time Work (Amendment) Rules, 2012

IN exercise of the powers conferred by articles 90A and 96 of

the Income Tax Act, the Minister of Finance, the Economy and

Investment has made the following rules:-

(1) The title of these rules is the Part-Time Work

(Amendment) Rules, 2012 and these rules shall be read and construed

as one with the Part-Time Work Rules, hereinafter referred to as "the

principal rules ".

(2) These rules shall come into force as from the year of

assessment 2013.

In paragraph (b) of rule 2 of the principal rules, for the

words " of a pension;" there shall be substituted the words " of a

pension taxable in Malta; ".

In subrule (2) of rule 3 of the principal rules, for the words

and

the

individual’s spouse " there shall be substituted the words " or

"

the individual’s spouse", and for the words "exceeds seven thousand

euros (7000) in the aggregate, " there shall be substituted the words

"exceeds seven thousand euro (€7000),".

Rule 4 of the principal rules shall be amended as follows

(a) paragraph (a) thereof shall be substituted by the

following

" (a) has registered the part-time work with the

Employment and Training Corporation;";

(b)

in paragraph (b) thereof, the word "and" shall be

deleted;

(c) in paragraph (c) thereof, for the words " Income Tax

Management Act." there shall be substituted the words " Income

Tax Management Act; and"; and

(d) immediately after paragraph (c) thereof, there shall

be added the following new paragraph

" (d) performs such work for a company,

organisation, enterprise or entity other than that with which

he is employed on full-time basis. ".

Rule 5 of the principal rules shall be amended as follows

Amends rule 5

of the principal

rules.

(a) in the proviso to subrule (2), for the words " relevant

wage regulation order:", there shall be substituted the words

" relevant wage regulation order."; and

(b) the paragraph commencing with the words

" Sohowever that such income " and ending with the words

" public corporations established by law " shall be deleted.

Rule 6 of the principal rules shall be substituted by the Substitutes rule

6 of the

following

principal rules.

6. (1) For the purpose of rules 4(d)

" Interpretation

for the

and 5(1)(b)

purposes of

rules 4 and 5.

(a) companies falling within the

same group of companies as defined in

the Act shall be considered as the same

employer;

(b) a Government entity which

is controlled directly or indirectly by

another Government entity shall be

considered as the same employer as that

controlling entity. For the purposes of

this paragraph, a Government entity

shall mean the University of Malta and

MCAST,

Local

Councils,

any

Government ministry, department or

authority,

parastatal

bodies,

corporations, foundations and other

similar organisations or companies in

which the Government or any of the

aforementioned

entities

has

a

controlling interest.

(2) Income from part-time work shall

not consist of

(a) remuneration

paid

by

Government to holders of an office,

including members on boards or

tribunals, and to Members of Parliament

and Local Councils;

(b) fees and other similar

payments made to members of the

Board of Directors of companies or to

members on boards of public

corporations established by law.".

In rule 7 of the principal rules, for the words " shall fill in

and deliver to the Commissioner the form prescribed in Schedule A

hereto by the15th February", there shall be substituted the words

" shall fill in and deliver such form as the Commissioner may require

by the 30th June ".

In rule 8 of the principal rules, for the words " 15th

February", there shall be substituted the words " 30th June".

Schedule A to the principal rules shall be deleted.

9.

Tħassar l-Iskeda

A tar-regoli

prinċipali.

In Schedule B to the principal rules, for the words " sal-15

ta’ Frar" and "15th February " in the last paragraph thereof, there shall

be substituted the words "sat-30 ta’ Ġunju" and " 30th June",

respectively.

€0.27