PAYROLL TAX ACT 2007 - As at 1 August 2023 - Act 21 of 2007 - NOTES
PAYROLL TAX ACT 2007 - As at 1 August 2023 - Act 21 of 2007 - NOTES
See also--
Revenue, Fines and Other Legislation Amendment Bill 2023
Historical notes
The following abbreviations are used in the Historical notes:
| Am | amended | LW | legislation website | Sch | Schedule |
| Cl | clause | No | number | Schs | Schedules |
| Cll | clauses | p | page | Sec | section |
| Div | Division | pp | pages | Secs | sections |
| Divs | Divisions | Reg | Regulation | Subdiv | Subdivision |
| GG | Government Gazette | Regs | Regulations | Subdivs | Subdivisions |
| Ins | inserted | Rep | repealed | Subst | substituted |
Table of amending instruments
Payroll Tax Act 2007 No 21. Assented to 4.7.2007. Date of commencement, 1.7.2007, sec 2. This Act has been amended as follows--| 2007 | No 94 | Miscellaneous Acts (Local
Court)
Amendment Act 2007. Assented to 13.12.2007. Date of commencement of Sch 2, 6.7.2009, sec 2 and 2009 (314) LW 3.7.2009. |
| 2008 | No 48 | State Revenue and Other
Legislation
Amendment (Budget) Act 2008. Assented to 30.6.2008. Date of commencement of Sch 2, 1.7.2008, sec 2 (2) (a). |
| No 62 | Statute Law (Miscellaneous
Provisions)
Act 2008. Assented to 1.7.2008. Date of commencement of Sch 1.21, 1.7.2008, Sch 1.21; date of commencement of Sch 4, assent, sec 2 (1). | |
| No 67 | State Revenue Legislation
Amendment
Act 2008. Assented to 2.7.2008. Date of commencement of Sch 5 [1[#93]-[3[#93], 1.7.2008, sec 2 (2) (b); date of commencement of Sch 5 [4[#93]-[7[#93], assent, sec 2 (1). | |
| 2009 | No 51 | State Revenue Legislation
Further
Amendment Act 2009. Assented to 26.6.2009. Date of commencement of Sch 7.4, 1.7.2009, sec 2 (2) (b). |
| No 91 | State Revenue Legislation
Further
Amendment Act (No 2) 2009. Assented to 19.11.2009. Date of commencement of Sch 3, assent, sec 2 (1). | |
| 2010 | No 46 | State Revenue Legislation
Amendment
Act 2010. Assented to 28.6.2010. Date of commencement of Sch 8, 1.7.2010, Sch 8. |
| No 97 | Health Services Amendment
(Local
Health Networks) Act 2010. Assented to 16.11.2010. Date of commencement of Sch 2, 1.1.2011, sec 2 (1) and 2010 (716) LW 17.12.2010. | |
| No 118 | State Revenue Legislation
Further
Amendment Act 2010. Assented to 29.11.2010. Date of commencement, 1.7.2011, sec 2 (2) (d). | |
| 2011 | No 4 | Health Services Amendment (Local
Health
Districts and Boards) Act 2011. Assented to 16.5.2011. Date of commencement, 1.7.2011, sec 2 and 2011 (313) LW 1.7.2011. |
| 2012 | No 20 | State Revenue Legislation
Amendment
Act 2012. Assented to 11.4.2012. Date of commencement, 1.7.2012, sec 2 (2) (b). |
| No 97 | Miscellaneous Acts
Amendment
(Directors' Liability) Act 2012. Assented to 26.11.2012. Date of commencement, 11.1.2013, sec 2 and 2012 (629) LW 14.12.2012. | |
| 2013 | No 50 | State Revenue and Other
Legislation
Amendment (Budget Measures) Act 2013. Assented to 26.6.2013. Date of commencement of Sch 4, 1.7.2013, Sch 4. |
| 2014 | No 37 | State Revenue and Other
Legislation
Amendment (Budget Measures) Act 2014. Assented to 24.6.2014. Date of commencement of Sch 3, 1.7.2014, sec 2 (1). |
| No 56 | State Revenue Legislation
Further
Amendment Act 2014. Assented to 23.10.2014. Date of commencement of Sch 3 [1[#93]-[3[#93] and [5[#93]-[7[#93], 1.7.2014, sec 2 (2) (a); date of commencement of Sch 3 [4[#93], 1.1.2016, sec 2 (2) (b) and 2015 (733) LW 4.12.2015. | |
| 2016 | No 14 | State Revenue Legislation
Amendment
Act 2016. Assented to 11.5.2016. Date of commencement of Sch 4, assent, sec 2 (1). |
| No 27 | Statute Law (Miscellaneous
Provisions)
Act 2016. Assented to 7.6.2016. Date of commencement of Sch 5, 28.6.2017, sec 2 (4) and 2017 (293) LW 28.6.2017. | |
| 2017 | No 11 | State Revenue Legislation
Amendment
Act 2017. Assented to 11.4.2017. Date of commencement, assent, sec 2. |
| No 25 | Electronic Transactions
Legislation
Amendment (Government Transactions) Act 2017. Assented to 27.6.2017. Date of commencement, assent, sec 2. | |
| No 65 | Local Government Amendment
(Regional
Joint Organisations) Act 2017. Assented to 30.11.2017. Date of commencement, 15.12.2017, sec 2 and 2017 (730) LW 15.12.2017. | |
| 2018 | No 11 | State Debt Recovery
Act
2018. Assented to 21.3.2018. Date of commencement of Sch 3.11, 27.8.2018, sec 2 and 2018 (462) LW 24.8.2018. |
| No 39 | State Revenue Legislation
Amendment
Act 2018. Assented to 27.6.2018. Date of commencement of Sch 2, 1.7.2018, sec 2 (2). | |
| No 70 | Government Sector Finance
Legislation
(Repeal and Amendment) Act 2018. Assented to 22.11.2018. Date of commencement of Sch 4.80, 1.7.2021, sec 2(1) and 2021 (305) LW 25.6.2021. | |
| 2019 | No 8 | State Revenue and Other
Legislation
Amendment Act 2019. Assented to 1.7.2019. Date of commencement, 1.7.2019, sec 2 (1). |
| 2020 | No 2 | Treasury Legislation
Amendment
(COVID-19) Act 2020. Assented to 25.3.2020. Date of commencement, assent, sec 2. |
| No 6 | COVID-19 Legislation
Amendment
(Emergency Measures--Treasurer) Act 2020. Assented to 14.5.2020. Date of commencement, assent, sec 2. | |
| No 19 | State Revenue Legislation Amendment (COVID-19
Housing Response)
Act 2020. Assented to 11.8.2020. Date of commencement, assent, sec 2. | |
| No 43 | Payroll Tax Amendment Act 2020. Assented to 27.11.2020. Date of commencement, assent, sec 2. | |
| 2021 | No 12 | Payroll Tax Amendment (Jobs Plus) Act
2021. Assented to 24.5.2021. Date of commencement, except Sch 1[2[#93], assent, sec 2(1); date of commencement of Sch 1[2[#93], 1.7.2021, sec 2(2). |
| No 29 | Payroll Tax Amendment (Payroll Tax Waiver)
Act
2021. Assented to 18.11.2021. Date of commencement, assent, sec 2. | |
| 2022 | No 32 | State Revenue Legislation Amendment Act
2022. Assented to 27.6.2022. Date of commencement, 1.7.2022, sec 2. |
| No 59 | Statute Law (Miscellaneous
Provisions)
Act (No 2) 2022. Assented to 26.10.2022. Date of commencement, 13.1.2023, sec 2. |
Table of amendments
| Sec 3 | Am 2009 No 91, Sch 3 [1[#93]; 2010 No 118, Sch 4 [1[#93]; 2017 No 11, Sch 3 [1[#93]. |
| Sec 9 | Am 2019 No 8, Sch 3 [1[#93]. |
| Secs 10, 11 | Subst 2009 No 91, Sch 3 [2[#93]. |
| Secs 11A-11C | Ins 2009 No 91, Sch 3 [2[#93]. |
| Sec 13 | Am 2009 No 91, Sch 3 [3[#93]. |
| Sec 18 | Am 2010 No 118, Sch 4 [2[#93]. |
| Sec 19 | Am 2010 No 118, Sch 4 [3[#93] [4[#93]. |
| Sec 23 | Am 2010 No 118, Sch 4 [5[#93] [6[#93]; 2022 No 59, Sch 1.28[1[#93]. |
| Sec 24 | Am 2009 No 91, Sch 3 [4[#93]; 2010 No 118, Sch 4 [7[#93] [8[#93]. |
| Sec 25 | Rep 2009 No 91, Sch 3 [5[#93]. |
| Sec 26 | Am 2009 No 91, Sch 3 [6[#93]. |
| Sec 29 | Am 2017 No 11, Sch 3 [2[#93]. |
| Sec 32 | Am 2014 No 56, Sch 3 [1[#93]-[6[#93]. |
| Sec 36A | Ins 2017 No 11, Sch 3 [3[#93]. |
| Sec 40 | Am 2017 No 11, Sch 3 [4[#93]. |
| Sec 48 | Am 2008 No 67, Sch 5 [1[#93]. |
| Sec 53 | Am 2010 No 46, Sch 8 [1[#93]; 2012 No 20, Sch 3 [1[#93]. |
| Sec 54 | Am 2017 No 25, Sch 2.9. |
| Sec 58 | Am 2017 No 65, Sch 2.21. |
| Sec 59 | Am 2016 No 14, Sch 4 [1[#93]-[3[#93]. |
| Part 4, Div 9 (sec 66A) | Ins 2009 No 91, Sch 3 [7[#93]. |
| Part 4, Div 10 (secs 66B, 66C) | Ins 2017 No 11, Sch 3 [5[#93]. |
| Sec 66D | Ins 2020 No 6, Sch 1.3. |
| Sec 66E | Ins 2020 No 19, Sch 4. Am 2021 No 12, Sch 1[1[#93]. |
| Sec 66EA | Ins 2022 No 32, Sch 3. |
| Sec 66F | Ins 2021 No 12, Sch 1[2[#93]. |
| Sec 70 | Am 2008 No 67, Sch 5 [2[#93]. |
| Sec 74 | Am 2008 No 67, Sch 5 [3[#93]. |
| Sec 80 | Am 2009 No 51, Sch 7.4 [1[#93]. |
| Sec 86 | Am 2008 No 48, Sch 2 [1[#93]. |
| Sec 87 | Am 2019 No 8, Sch 3 [2[#93]. |
| Sec 99A | Ins 2020 No 2, Sch 1.2[1[#93]. Am 2021 No 29, Sch 1[1[#93]. |
| Sec 99B | Ins 2021 No 29, Sch 1[2[#93]. |
| Sec 102 | Am 2007 No 94, Sch 2. |
| Sec 105 | Am 2008 No 62, Sch 4. |
| Sch 1 | Am 2008 No 48, Sch 2 [2[#93]-[4[#93]; 2008 No 62, Sch 1.21; 2008 No 67, Sch 5 [4[#93] [5[#93]; 2010 No 46, Sch 8 [2[#93]; 2013 No 50, Sch 4 [1[#93]-[4[#93]; 2018 No 39, Sch 2; 2020 No 2, Sch 1.2[2[#93]; 2020 No 43, cl 3(1) (2). |
| Sch 2 | Am 2008 No 48, Sch 2 [5[#93]; 2009 No 51, Sch 7.4 [2[#93]; 2010 No 46, Sch 8 [3[#93] [4[#93]; 2010 No 97, Sch 2.24; 2011 No 4, Sch 2.27; 2012 No 20, Sch 3 [2[#93]; 2012 No 97, Sch 1.30; 2016 No 14, Sch 4 [4[#93]-[8[#93]; 2016 No 27, Sch 5.6; 2017 No 11, Sch 3 [6[#93] [7[#93]; 2018 No 11, Sch 3.11; 2018 No 70, Sch 4.80; 2019 No 8, Sch 3 [3[#93]-[5[#93]; 2022 No 59, Sch 1.28[2[#93]. |
| Sch 2A | Ins 2008 No 48, Sch 2 [6[#93]. Am 2010 No 46, Sch 8 [5[#93]. |
| Sch 3 | Am 2008 No 48, Sch 2 [7[#93]; 2008 No 67, Sch 5 [6[#93] [7[#93]; 2009 No 51, Sch 7.4 [3[#93] [4[#93]; 2009 No 91, Sch 3 [8[#93] [9[#93]; 2010 No 46, Sch 8 [6[#93] [7[#93]; 2010 No 118, Sch 4 [9[#93] [10[#93]; 2012 No 20, Sch 3 [3[#93] [4[#93]; 2014 No 37, Sch 3.2; 2014 No 56, Sch 3 [7[#93]; 2017 No 11, Sch 3 [8[#93]; 2019 No 8, Sch 3 [6[#93]; 2020 No 43, cl 3(3); 2021 No 12, Sch 1[3[#93]. |
| Sch 4 | Am 2008 No 62, Sch 4. |