New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971 - SCHEDULE 1

SCHEDULE 1 – Calculation of pay-roll tax liability for the financial year commencing on 1 July 1995

(Sections 7, 11B, 11C, 16K, 16L)

Part 1 - Employers who are not members of a group

1 Application of Part

This Part applies only to an employer who is not a member of a group.

2 Definitions

In this Part:
"financial year" means the financial year commencing on 1 July 1995.

"IW" represents the total interstate wages paid or payable by the employer concerned during the financial year.
"TW" represents the total taxable wages paid or payable by the employer concerned during the financial year.

3 Pay-roll of employer under $575,000

An employer is not liable to pay pay-roll tax for the financial year if the total taxable wages and interstate wages paid or payable by the employer during that year is less than $575,000.

4 Pay-roll of employer $575,000 or more

If the total taxable wages and interstate wages paid or payable by an employer during the financial year is $575,000 or more, the employer is liable to pay as pay-roll tax for that year the amount of dollars calculated in accordance with the following formula:

Part 2 - Groups with a designated group employer

5 Application of Part

This Part applies only to an employer who is a member of a group for which there is a designated group employer.

6 Definitions

In this Part:
"designated group employer" means a member designated as the designated group employer for a group in accordance with section 16I.
"financial year" means the financial year commencing on 1 July 1995.
"group" means a group for which there is a designated group employer.

"GIW" represents the total interstate wages paid or payable by the group concerned during the financial year.
"GTW" represents the total taxable wages paid or payable by the group concerned during the financial year.
"TW" represents the total taxable wages paid or payable by the employer concerned during the financial year.

7 Pay-roll of group under $575,000

None of the members of a group is liable to pay pay-roll tax for the financial year if the total taxable wages and interstate wages paid or payable by the group during that year is less than $575,000.

8 Pay-roll of group $575,000 or more

(1) If the total taxable wages and interstate wages paid or payable by a group during the financial year is $575,000 or more, pay-roll tax is payable as provided by subclauses (2) and (3).

(2) The designated group employer for the group is liable to pay as pay-roll tax for the financial year the amount of dollars calculated in accordance with the following formula:

(3) Each member of the group (other than that designated group employer) is liable to pay as pay-roll tax for the financial year the amount of dollars calculated in accordance with the following formula:

Part 3 - Groups with no designated group employer

9 Application of Part

This Part applies only to an employer who is a member of a group for which there is no designated group employer.

10 Definitions

In this Part:
"designated group employer" means a member designated as the designated group employer for a group in accordance with section 16I.
"financial year" means the financial year commencing on 1 July 1995.

"GIW" represents the total interstate wages paid or payable by the group concerned during the financial year.

"GTW" represents the total taxable wages paid or payable by the group concerned during the financial year.
"TW" represents the total taxable wages paid or payable by the employer concerned during the financial year.

11 Pay-roll of group under $575,000

None of the members of a group is liable to pay pay-roll tax for the financial year if the total taxable wages and interstate wages paid or payable by the group during that year is less than $575,000.

12 Pay-roll of group $575,000 or more

If the total taxable wages and interstate wages paid or payable by a group during the financial year is $575,000 or more, each member of the group is liable to pay as pay-roll tax for that year the amount of dollars calculated in accordance with the following formula: