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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PART 2 - (Repealed)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 (Repealed)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PART 4B - (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)

PART 5A - (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)

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