New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971 - SECT 44

44 Records to be kept

(1A) An employer who is registered or required to be registered under this Act must keep records, for the purposes of this Act, containing the following details:

(a) details of the name and address of each person to whom wages are paid or are payable by the employer,

(b) details of the wages paid or payable to a person by the employer,

(c) details of any accommodation or other allowance (not being a motor vehicle allowance) paid or payable to a person by the employer (whether or not by way of reimbursement for expenses incurred on behalf of the employer),

(d) details of any motor vehicle allowance paid or payable to a person by the employer (whether or not by way of reimbursement for expenses incurred on behalf of the employer).

Maximum penalty: 10 penalty units.

(1B) The details required to be kept by subsection (1A) (d) include:

(a) the name and address of the person, and

(b) the amount of the allowance paid or payable, and

(c) the details required to be kept in accordance with the method used by the employer for the purposes of determining the number of business kilometres travelled during the financial year.