New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971 - SECT 3

3 Definitions

(1) In this Act, except in so far as the context or subject-matter otherwise indicates or requires:
"agent" includes every person who in New South Wales, for or on behalf of another person outside New South Wales, holds or has the management or control of the business of that other person and every person who, by an order of the Chief Commissioner, is declared to be an agent or the sole agent for any other person for the purposes of this Act and on whom notice of that order has been served.
"Australia" means the States of the Commonwealth.
"award" means:

(a) an industrial instrument within the meaning of the Industrial Relations Act 1996 , or

(b) any agreement with respect to salaries or wages entered into under any other law of the State between an employer constituted by that law and an association or organisation representing a group or class of employees, or

(c) an award, agreement or other instrument under the law of the Commonwealth or of another State or Territory, being an award, agreement or other instrument of a similar nature to an instrument or agreement referred to in paragraph (a) or (b).

"Board of Review" means the Board of Review constituted under section 33.
"Chief Commissioner" means the Chief Commissioner of State Revenue referred to in section 60 of the Taxation Administration Act 1996 .
"Commonwealth Act" means the Pay-roll Tax Assessment Act 1941 , as subsequently amended, of the Commonwealth.
"company" includes all bodies and associations (corporate and unincorporate) and partnerships.
"corporation" has the same meaning as in the Corporations Act 2001 of the Commonwealth.
"corresponding law", in relation to another State, means a law in force in that State relating to the imposition upon employers of a tax on wages paid or payable by them and the assessment and collection of that tax, but does not include the Commonwealth Act.
"council" has the same meaning as in the Local Government Act 1993 .
"county council" has the same meaning as in the Local Government Act 1993 .
"designated group employer", in relation to a group, means the member of that group who, under section 16I, is for the time being the designated group employer in respect of that group.
"employer" means any person who pays or is liable to pay any wages and includes the Crown in right of the State of New South Wales.
"financial year" means each year commencing on 1 July.
"foreign wages" means wages that are not taxable wages and are not interstate wages.
"fringe benefit" has the same meaning as in the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth, but does not include:

(a) a tax-exempt body entertainment fringe benefit within the meaning of that Act, or

(b) anything that is prescribed by the regulations not to be a fringe benefit for the purposes of this definition.

"group" has the same meaning as in Part 4A.
"interstate wages" means wages that are taxable wages within the meaning of a corresponding law.
"liquidator" means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company.
"month" means the month of January, February, March, April, May, June, July, August, September, October, November or December.
"pay", in relation to wages, includes provide, confer and assign.
"pay-roll tax" means pay-roll tax chargeable under section 7.
"person" includes a company.
"record" means:

(a) a documentary record, or

(b) a record made by an electronic, electromagnetic, photographic or optical process, or

(c) any other kind of record.

"regulations" means regulations made under this Act.
"return period", in relation to an employer, means the period relating to which that employer is required to furnish a return under this Act.
"superannuation benefit" means money paid or payable by an employer in respect of an employee:

(a) to or as a superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, or

(b) as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth, or

(c) to or as any other form of superannuation, provident or retirement fund or scheme, including a wholly or partly unfunded fund or scheme.

"tax" means pay-roll tax, further tax, additional tax or penal tax imposed by or under this Act.
"taxable wages" means wages that, under section 6, are liable to pay-roll tax.
"trustee", in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, includes:

(a) an executor or administrator, guardian, committee, receiver or liquidator, and

(b) every person having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of any real or personal property of a person under any legal or other disability.

"voting share" has the same meaning as in section 9 of the Corporations Act 2001 of the Commonwealth.
"wages" has the meaning given by section 3AA.

(2) A reference, in the definition of "superannuation benefit" in subsection (1), to an employee includes a reference to any person to whom, by virtue of section 3AA (2), an amount paid or payable in the circumstances referred to in section 3AA (2) constitutes wages.

(3) For the purposes of this Act, the Australian Capital Territory (including the Jervis Bay Territory) and the Northern Territory of Australia shall each be deemed to be a State of the Commonwealth.

(5) For the purposes of this Act, a superannuation, provident or retirement fund or scheme is "unfunded" to the extent that money paid or payable by an employer in respect of an employee covered by the fund or scheme is not paid or payable during the employee’s period of service with the employer.

(6) Notes included in this Act do not form part of this Act.