New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971

- As at 4 July 2007
- Act 22 of 1971

TABLE OF PROVISIONS

           Long Title

   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   PART 2 - (Repealed)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

   6.      Wages liable to pay-roll tax
   7.      Imposition of pay-roll tax on taxable wages
   8.      Employer to pay pay-roll tax
   9.      Taxable value of fringe benefits
           9A, 9B. (Repealed)
   10.     Exemptions from pay-roll tax
   10A.    Exemptions from pay-roll tax of wages of apprentices
   10B.    Exemption from pay-roll tax for motor vehicle allowances
   10C.    Exemption from pay-roll tax for accommodation allowances
   11.     (Repealed)
   11A.    Definitions for purposes of sections 11A–11C
   11B.    Annual adjustments
   11C.    Adjustment of pay-roll tax when employer ceases to be an employer etc during a financial year

   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 (Repealed)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

   16A.    Definitions
   16B.    Exclusion of persons from groups
   16C.    Grounds for excluding persons from group
           16D–16H. (Repealed)
   16I.    Designated group employers
   16J.    (Repealed)
   16K.    Annual adjustments
   16L.    Adjustment of pay-roll tax when members of a group cease to pay taxable wages or interstate wages during a financial year
   16LA.   Joint and several liability

   PART 4B - (Repealed)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    (Repealed)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
           SCHEDULE 1A
           SCHEDULE 1B
           SCHEDULE 1C
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           SCHEDULE 4
           Schedule 5 (Repealed)
           SCHEDULE 6