PAYROLL TAX ACT 2007 - As at 1 August 2023 - Act 21 of 2007
- As at 1 August 2023
- Act 21 of 2007
Table of Provisions
PART 1 - PRELIMINARY
PART 2 - IMPOSITION OF PAYROLL TAX
Division 1 - Imposition of tax
Division 3 - Other
Division 1 - General concept of wages
Division 6 - Allowances
- 29 Motor vehicle allowances
- 30 Accommodation allowances
Division 7 - Contractor provisions
- 31 Definitions
- 32 What is a relevant contract?
- 33 Persons taken to be employers
- 34 Persons taken to be employees
- 35 Amounts under relevant contracts taken to be wages
- 36 Liability provisions
Division 9 - Other
PART 4 - EXEMPTIONS
Division 1 - Non-profit organisations
- 48 Non-profit organisations
Division 2 - Education and training
- 49 Schools and educational services and training
- 50 Community Development Employment Project
Division 4 - Maternity and adoption leave
- 53 Maternity and adoption leave
- 54 Administrative requirements for exemption
Division 5 - Volunteer firefighters and emergency service volunteers
- 55 Volunteer firefighters
- 56 Emergency service volunteers
- 57 Limitation of exemption
Division 6 - Local government
- 58 Local government bodies
- 59 Local government business entities
- 60 Limitation on local government exemptions
Division 7 - Other government and defence
- 61 State Governors
- 62 Defence personnel
- 63 War Graves Commission
Division 8 - Foreign government representatives and international agencies
- 64 Consular and non-diplomatic representatives
- 65 Trade Commissioners
- 66 Australian-American Fulbright Commission
Division 9 - Services outside Australia
Division 10 - Miscellaneous
- 66B Employment agents supplying their common law employees
- 66C Wages paid to living organ donors
- 66D Wages subsidised under Commonwealth jobkeeper scheme
- 66E Wages funded by Commonwealth Aged Care Workforce Retention Grant Opportunity
- 66EA Wages funded by Commonwealth Aged Care Workforce Bonus Grant Opportunity
- 66F Exemption for employers under Jobs Plus agreements
Division 1 - Interpretation
Division 2 - Business groups
Division 3 - Business groups--tracing of interests in corporations
- 75 Application
- 76 Direct interest
- 77 Indirect interest
- 78 Aggregation of interests
Division 4 - Miscellaneous
PART 6 - ADJUSTMENTS OF TAX
PART 7 - REGISTRATION AND RETURNS
- 86 Registration
- 87 Returns
PART 8 - COLLECTION AND RECOVERY OF TAX
Division 1 - Agents and trustees generally
- 88 Application
- 89 Agents and trustees are answerable
- 90 Returns by agent or trustee
- 91 Liability to pay tax
- 92 Indemnity for agent or trustee
Division 2 - Special cases
- 93 Tax not paid during lifetime
- 94 Payment of tax by executors or administrators
- 95 Assessment if no probate within 6 months of death
- 96 Person in receipt or control of money for absentee
- 97 Agent for absentee principal winding-up business
- 98 Recovery of tax paid on behalf of another person
- 99 Liquidator to give notice
- 99A Temporary reduction for businesses with annual wages of $10 million or less for financial year 2019-2020
- 99B Temporary reduction for businesses with annual wages of $10 million or less for financial year 2021-2022
PART 9 - GENERAL
- 100 Provisions specific to this jurisdiction
- 101 Regulations
- 102 Nature of proceedings for offences
- 103 Savings, transitional and other provisions
- 104 Repeal
105. (Repealed)
- 106 Review of Act