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This is a Bill, not an Act. For current law, see the Acts databases.
PAY-ROLL TAX AMENDMENT BILL 2007
Serial 110
Pay-roll Tax Amendment
Bill 2007
Mr
Stirling
AN ACT
to
amend the Pay-roll Tax Act
NORTHERN TERRITORY OF
AUSTRALIA
PAY-Roll tax AMENDMENT ACT
2007
____________________
Act No. [ ] of 2007
____________________
TABLE OF PROVISIONS
Section
NORTHERN TERRITORY
OF AUSTRALIA
____________________
Act No. [ ] of 2007
____________________
AN ACT
[Assented to [ ]
2007]
[Second reading [ ]
2007]
The Legislative Assembly of the Northern Territory enacts
as follows:
Short title
This Act may be cited as the Pay-roll Tax
Amendment Act 2007.
Commencement
This Act commences on 1 January 2008.
Act amended
This Act amends the Pay-roll Tax
Act.
New section 2A
After section 2
insert
2A. Act
to be read together with Taxation Administration
Act
This Act is to be read with the Taxation Administration
Act as if both Acts together formed a single Act.
Amendment of section 3 (Interpretation)
(1) Section 3(1), definitions "approved designated group
employer", "approved member", "corresponding law", "interstate wages", "return
period", "tax" and "the Commissioner"
omit
(2) Section 3(1)
insert (in alphabetical order)
"approved designated group employer" means a designated
group employer who has an approval under the Taxation Administration Act
to lodge returns and pay tax, or to pay tax without lodging returns, on behalf
of all members of the group;
"associate" – a person is an associate of another if
they are associates within the meaning of section 4(2) of the Stamp Duty
Act;
"corresponding pay-roll tax law" means a law of the
Commonwealth, or of a State or another Territory of the Commonwealth, relating
to the imposition on employers of a tax on wages paid or payable by them or the
assessment and collection of that tax;
"interstate wages" means wages that are taxable wages within
the meaning of a corresponding pay-roll tax law;
"labour hire agent" means a person (the "agent") who, by
arrangement with another (the "client"), makes the services of a third person
(the "worker") available (in whole or part) to the client;
"related" – a corporation is related to another
corporation if they are related corporations under section 50 of the
Corporations Act 2001;
"return period" – each calendar month is a return
period for an employer unless the Commissioner has approved some other period as
the employer's return period;
(3) Section 3(5) and (6)
omit, substitute
(5) If a Government Business Division is an employer, but
is not a corporation, this Act applies to the Government Business Division as if
it were a corporation.
(6) If a Government Business Division or a statutory
corporation is an employer, it (rather than the Commissioner for Public
Employment) will be regarded, for the purposes of this Act, as the employer of
all employees assigned to work in it.
(7) A word or expression defined in the Taxation
Administration Act has, unless some other meaning is clearly intended, the
same meaning when used in this Act.
Repeal of Part II
Part II
repeal
Amendment of section 6 (Pay-roll tax)
Section 6(3)(c)
omit
corresponding law
substitute
corresponding pay-roll tax law
Amendment of section 10A (Annual adjustments)
Section 10A(2) and (3)
omit, substitute
(2) If the tax payable by an employer for a financial year
exceeds the amount paid by way of periodic payments for the financial year, the
employer must pay to the Commissioner, within the time allowed for lodging a
return for the month of June in the relevant financial year (or the return
period that includes that month) the amount required to make up the
difference.
(3) If the tax paid by an employer by way of periodic
payments for a financial year exceeds the total amount of tax payable for the
financial year, the Commissioner must, subject to the Taxation Administration
Act, refund the amount of the excess to the employer.
Amendment of section 11 (Adjustment if employer ceases to pay
taxable wages or joins group)
Section 11(2)
omit, substitute
(2) If an employer ceases to pay taxable wages or becomes a
member of a group during the course of a financial year and the tax payable by
the employer for the prescribed period exceeds the amount paid by way of
periodic payments for that period, the employer must pay to the Commissioner,
within the time allowed for lodging a return for the return period in which the
prescribed period ends, the amount required to make up the
difference.
Amendment of section 11B (Arrangement for avoidance of tax by
labour hire agents)
Section 11B(6), definition "client"
omit, substitute
"client" includes an associate of a client;
Repeal of note for Part III
Part III, note at the end
repeal
Amendment of section 12 (Registration)
(1) Section 12(1)
omit
, in accordance with a form, and in a manner, determined by
the Commissioner,
(2) Section 12(1B)
omit
, in accordance with a form, and in a manner determined by
the Commissioner,
(3) Section 12(2)
omit
Repeal and substitution of sections 12A to 17
Sections 12A to 17
repeal, substitute
13. Returns
and payment of tax
(1) An employer who is registered or required to apply for
registration must, within 21 days after the end of each return
period:
(a) lodge with the Commissioner a return specifying the
taxable wages paid or payable by the employer during the return period;
and
(b) pay to the Commissioner the pay-roll tax payable in
respect of those taxable wages.
(2) An approved designated group employer must, within 21
days after the end of each return period:
(a) lodge with the Commissioner a return specifying the
taxable wages paid or payable by each member of the group during the return
period; and
(b) pay to the Commissioner the aggregate pay-roll tax
payable by the members of the group in respect of those taxable
wages.
(3) If an approved designated group employer lodges a
return and pays tax as required by subsection (2), a member of the group is
taken to have complied with its obligations under subsection (1).
(4) If taxable wages include fringe benefits, the value of
the fringe benefits is to be calculated in accordance with the regulations and
included in the return.
(5) The requirements of this section as to the lodging of
returns and the payment of tax are subject to modification by arrangement
approved under the Taxation Administration Act.
The Commissioner may, by notice addressed to an employer or
other person (the "respondent"), require the respondent to lodge with the
Commissioner, within a period specified in the notice, a return containing the
information specified in the notice.
Repeal and substitution of section 17B
Section 17B
repeal, substitute
17B. Grouping
of corporations
Two corporations constitute a group if they are related
corporations.
Amendment of section 17D (Grouping of commonly controlled
businesses)
Section 17D(4)
omit, substitute
(4) If a corporation has a controlling interest under
subsection (3) in a business, it is taken to have a controlling interest in any
other business in which a related corporation has a controlling
interest.
Amendment of section 17J (Designated group
employer)
(1) Section 17J(1) to (1C)
omit, substitute
(1) The Commissioner must, on application by the members of
a group, designate a member of the group as the designated group employer for
the group.
(1A) The members of a group may nominate a deduction (to be
calculated as specified by the Commissioner but not exceeding the prescribed
amount fixed under section 8(1)) to be made from taxable wages for each return
period.
(1B) The Commissioner may, by notice to the designated
group employer (or the person to become the designated group employer) for a
group, exercise one or both the following powers:
(a) in the absence of an application from the members of the
group, the Commissioner may designate a member of the group as the designated
group employer for the group;
(b) in the absence of a nomination made in accordance with
subsection (1A), the Commissioner may nominate a deduction to be made from
taxable wages for each return period.
(2) Section 17J(2)(b)
omit, substitute
(b) the members of the group apply to the Commissioner to
have the designation revoked;
(3) Section 17J(2A)(a)
omit, substitute
(a) may, by notice to the designated group employer, revoke
the designation or nomination; and
Amendment of section 17K (Annual adjustments)
Section 17K(4A) to (8)
omit, substitute
(5) If the amount of tax paid by way of periodic payments
by the members of a group for a financial year is less than the amount payable
for the financial year, the designated group employer for the group must pay to
the Commissioner, within the time allowed for lodging a return for the month of
June in the relevant financial year (or the return period that includes that
month) the amount required to make up the difference.
(6) If the amount of tax paid by way of periodic payments
by the members of a group for a financial year exceeds the amount payable for
the financial year, the Commissioner must, subject to the Taxation
Administration Act, refund the amount of the excess to the designated group
employer.
Amendment of section 17L (Adjustment if group ceases to pay
taxable wages or interstate wages)
(1) Section 17L(4)
omit, substitute
(4) If the tax payable for a group for a prescribed period
exceeds the amount paid by way of periodic payments for that period, the
designated group employer for the group must pay to the Commissioner, within the
time allowed for lodging a return for the return period in which the prescribed
period ends, the amount required to make up the difference.
(2) Section 17L(5)
omit
17K(4A), (5)
substitute
17K(5)
(3) Section 17L(6)
omit
Repeal of note for Part IVA
Part IVA, note at the end
repeal
Repeal of Parts V, VII and VIII
Part V, VII and VIII
repeal
Amendment of section 58 (Public officers of companies and
partnerships)
Section 58(2)
omit
in writing
Amendment of section 59 (Agents and trustees)
Section 59(1)(b), (c) and (f)
omit (all references)
furnish
substitute
lodge
Repeal of sections 60 to 62
Sections 60 to 62
repeal
Repeal and substitution of section 64
Section 64
repeal, substitute
The Administrator may make regulations under this
Act.
Amendment of Pay-roll Tax Regulations
(1) This section amends the Pay-roll Tax
Regulations.
(2) The Schedule has effect.
Section
AMENDMENT OF
PAY-ROLL TAX
REGULATIONS
|
Provision
|
Amendment
|
|
omit
|
substitute
|
|
Regulation 3, heading
|
whole heading
|
Definitions
|
|
Regulation 3(1)
|
(1)
|
|
|
Regulation 3(2)
|
whole subregulation
|
|
|
Regulations 6, 11, 12, 15 and 16
|
whole regulation
|
|
|
Part III
|
whole Part
|
|
|
Regulations 27G, 27M and 27R
|
section 61 of the Act
|
section 74 of the Taxation Administration
Act
|
|
Regulations 30 to 41 and 43
|
whole regulation
|
|
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