PAY-ROLL TAX ACT 1971 - As at 4 July 2007 - Act 22 of 1971
- As at 4 July 2007
- Act 22 of 1971
Table of Provisions
PART 1 - PRELIMINARY
- 1 Name of Act and commencement
- 2 Taxation Administration Act 1996
- 3 Definitions
- 3AA Wages
- 3AB GST excluded from wages
- 3AC Inclusion of trust distributions as wages
- 3AD Inclusion of grant of shares and options as wages
- 3AE Value of shares and options
- 3AF Inclusion of shares and options granted to directors and others as wages
- 3AG Inclusion of redundancy and long service contributions as wages
- 3A Application of this Act to certain contracts
- 3B Agreement etc to reduce or avoid liability to pay-roll tax
- 3C Employment agents
- 3D Inclusion of wages paid by or to third parties
- 3E Application of Act to certain Divisions of the Government Service
PART 2 - (Repealed)
None
PART 3 - LIABILITY TO TAXATION
PART 4 - REGISTRATION AND RETURNS
- 12 Registration
- 13 Returns
- 13A Inclusion of fringe benefits in returns etc
- 14 Exemption from furnishing returns
15, 16. (Repealed)
PART 4A - GROUPING PROVISIONS
PART 4B - (Repealed)
None
PART 5 - COLLECTION AND RECOVERY OF TAX
- 17 Payment of tax
17A. (Repealed)
- 18 Assessments
18A, 19. (Repealed)
- 20 Employer leaving Australia
21-24. (Repealed)
- 25 Liquidator to give notice
- 26 Agent for absentee principal winding-up business
- 27 Where tax not paid during lifetime
- 28 Provision for payment of tax by executors or administrators
29-31A. (Repealed)
PART 5A - (Repealed)
None
PART 5B - RECOVERY OF TAX FROM PRINCIPAL CONTRACTORS
- 31G Liability of principal contractor for pay-roll tax payable in respect of employees of subcontractor
- 31H Written statement relieves principal contractor of liability
- 31I Right of recovery
- 31J Application of Part
PART 6 - HARDSHIP REVIEW BOARD
- 32 Waiver, deferral and writing off of pay-roll tax in hardship cases
32A-34C. (Repealed)
PART 7 - PENAL PROVISIONS
35-40. (Repealed)
PART 8 - MISCELLANEOUS
41. (Repealed)
- 42 Agents and trustees
43. (Repealed)
- 44 Records to be kept
45-48. (Repealed)
- 48A Limitation Act not to apply to recovery of further tax, additional tax and penal tax
49, 50. (Repealed)
- 50A Savings, transitional and other provisions
- 51 Regulations