Australian Capital Territory Consolidated Acts

PAYROLL TAX ACT 1987

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Name of Act  
   1A.     Dictionary  
   1B.     Notes  

   PART 1A--IMPORTANT CONCEPTS

           Division 1A--.1 Wages

   2.      Meaning of wages  
   2A.     Inclusion of grant of shares and options as wages  
   2B.     Inclusion of shares and options granted to directors and others as  
   2BA.    Place where wages payable  
   2BB.    Inclusion of wages paid by group employers  
   2C.     Inclusion of wages paid by or to third parties  
   2D.     Wages to which this Act applies  
   2E.     Wages taxable in the ACT  
   2F.     Exempt wages  
   2G.     Jurisdiction in which employee is based  
   2H.     Jurisdiction in which employer is based  
   2I.     Place and date of payment of wages  

           Division 1A--.2 Benefits

   3.      Meaning of benefit  
   3A.     Value of benefit  
   3B.     Employer election for taxable value of benefits  

           Division 1A--.3 Allowances as wages

   3C.     Wages to which this Act applies—exempt component of motor vehicle allowances not  
   3D.     Wages to which this Act applies—accommodation allowances not  

           Division 1A--.4 Grouping of employers

              Subdivision 1A--.4.1 Interpretation

   3E.     Definitions—div 1A.4  
   3F.     Grouping provisions to operate independently  

              Subdivision 1A--.4.2 Business groups

   3G.     Make up of groups  
   3H.     Groups of corporations  
   3I.     Groups arising from the use of common employees  
   3J.     Groups of commonly controlled businesses  
   3K.     Groups arising from tracing interests in corporations  
   3L.     Smaller groups included in larger groups  

              Subdivision 1A--.4.3 Business groups—tracing interests

   3M.     Application—sdiv 1A.4.3  
   3N.     Direct interest  
   3O.     Indirect interest  
   3P.     Aggregation of interests  

              Subdivision 1A--.4.4 Groups—miscellaneous

   3Q.     Exclusion from groups  
   3R.     Designated group employers  
   4.      Application of Act to certain contracts  
   5.      Agreement etc to reduce or avoid liability to payroll tax  

   PART 2--LIABILITY TO TAXATION

           Division 2.1--Liability to taxation—general concepts

   6.      Payroll tax liability  
   7.      Registration of employers  
   8.      Joint and several liability of group members  

           Division 2.2--Liability to taxation—exemption from tax

   9.      Exemption from tax  
   9A.     Exemption from tax—new starters  
   9AB.    Exemption from tax—trainees under approved training contracts  
   9B.     Exemption from tax—maternity, adoption and primary carer leave  

           Division 2.3--Liability to taxation—calculation of monthly payroll tax

              Subdivision 2.3.1--Employer not member of group

   9C.     Application—sdiv 2.3.1  
   9D.     Employer not member of group—amount of tax payable each month  
   9E.     Employer not member of group—deductible amount for employer not paying interstate  
   9F.     Employer not member of group—deductible amount for employer who pays taxable and  

              Subdivision 2.3.2--Group with designated group employer

   9G.     Application—sdiv 2.3.2  
   9H.     Group with designated group employer—amount of tax payable each month if  
   9I.     Group with designated group employer—amount of tax payable each month if  
   9J.     Group with designated group employer—deductible amount for groups not paying  
   9K.     Group with designated group employer—deductible amount for groups paying taxable  

              Subdivision 2.3.3--Group with no designated group employer

   9L.     Application—sdiv 2.3.3  
   9M.     Group with no designated group employer—amount of tax payable each  

           Division 2.4--Liability to taxation—calculation of payroll tax for financial year

   10.     Amount of tax payable—employer not member of group  
   11.     Amount of tax payable—group with a designated group employer  
   12.     Amount of tax payable—group with no designated group  

           Division 2.5--Adjustments of tax

   13.     Definitions—div 2.5  
   14.     Determination of correct amount of payroll tax  
   15.     Annual adjustment of payroll tax  
   15A.    Adjustment of payroll tax if employer changes circumstances  
   15B.    Special provision if wages fluctuate  

   PART 3--RETURNS

   16.     Payroll tax returns  
   17.     Returns—variation of time for lodging  
   18.     Monthly returns—exemptions  

   PART 4--NOTIFICATION AND REVIEW OF DECISIONS

   19.     Meaning of reviewable decision—pt 4  
   20.     Reviewable decision notices  
   20A.    Applications for review  

   PART 5--MISCELLANEOUS

   21.     Regulation-making power  
   100.    Transitional  
   101.    Transitional—Payroll Tax Amendment Act 2009  
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           DICTIONARY
           ENDNOTES