Queensland Bills Queensland Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
Pay-roll Tax Administration
Amendment Bill 2004
Queensland
Pay-roll Tax Administration Amendment
Bill 2004
Contents
Page
Part 1 Preliminary
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Part 2 Amendment of Pay-roll Tax Act 1971
3 Act amended in pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
4 Amendment of title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
5 Amendment of s 3 (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . 8
6 Insertion of new ss 3C3F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
3C Meaning of change of status . . . . . . . . . . . . . . . . . . . 9
3D Meaning of final period . . . . . . . . . . . . . . . . . . . . . . . . 11
3E Notes in text . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
3F Relationship of Act with Administration Act . . . . . . . . 11
7 Omission of pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
8 Insertion of new s 7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
7A When liability for pay-roll tax arises . . . . . . . . . . . . . . 12
9 Amendment of s 8A (Value of taxable wages) . . . . . . . . . . . . . . . 12
10 Insertion of new pt 3, div 3, sdiv 1 . . . . . . . . . . . . . . . . . . . . . . . . 12
Division 3 Periodic liability
Subdivision 1 Employer other than the DGE for a group
8D Application of sdiv 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 13
8E Definitions for sdiv 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 13
8F Meaning of calculation day . . . . . . . . . . . . . . . . . . . . . 14
8G Meaning of significant wage change . . . . . . . . . . . . . 15
8H Amount of periodic liability . . . . . . . . . . . . . . . . . . . . . 15
11 Replacement of s 9 (Deduction from taxable wages). . . . . . . . . . 16
2
Pay-roll Tax Administration Amendment Bill 2004
9 Determination by commissioner of fixed periodic
deduction ............................. 17
12 Insertion of new pt 3, div 3, sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . 17
Subdivision 2 DGE for a group
9A Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 17
9B Definition for sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
9C Meaning of calculation day . . . . . . . . . . . . . . . . . . . . . 18
9D Meaning of significant wage change . . . . . . . . . . . . . 19
9E Amount of periodic liability . . . . . . . . . . . . . . . . . . . . . 19
9F Determination by commissioner of fixed periodic
deduction ............................ 20
13 Relocation and renumbering of ss 10 and 11. . . . . . . . . . . . . . . . 20
14 Insertion of new pt 3, div 4 and pt 3, div 4, sdiv 1 hdgs . . . . . . . . 21
15 Insertion of new s 11AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
11AA Application of sdiv 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 21
16 Amendment of s 11A (Interpretation) . . . . . . . . . . . . . . . . . . . . . . 21
17 Replacement of ss 11B and 11C . . . . . . . . . . . . . . . . . . . . . . . . . 23
11B Amount of annual liability . . . . . . . . . . . . . . . . . . . . . . 23
11BA Entitlement to annual refund amount . . . . . . . . . . . . . 25
Subdivision 2 DGE for a group
11BB Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 26
11BC Definitions for sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 26
11BD Amount of DGE's annual liability . . . . . . . . . . . . . . . . 27
11BE Entitlement to annual refund amount . . . . . . . . . . . . . 28
Division 5 Final liability
Subdivision 1 Employer other than the DGE for a group
11C Application of sdiv 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 29
11CA Definitions for sdiv 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 29
11CB Amount of final liability . . . . . . . . . . . . . . . . . . . . . . . . 30
11CC Entitlement to final refund amount . . . . . . . . . . . . . . . 32
Subdivision 2 DGE for a group
11CD Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 33
11CE Definitions for sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 33
11CF Amount of DGE's final liability . . . . . . . . . . . . . . . . . . 34
11CG Entitlement to final refund amount . . . . . . . . . . . . . . . 35
Division 6 Sharing of excess deduction by group
members
11CH Definitions for div 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
3
Pay-roll Tax Administration Amendment Bill 2004
11CI Meaning of excess deduction . . . . . . . . . . . . . . . . . . . 37
11CJ Nomination by DGE of group members to share in
excess deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
11CK Determination by commissioner of group members
to share in excess deduction . . . . . . . . . . . . . . . . . . . 37
11CL Sharing of excess deduction by entitled group
members at end of financial year . . . . . . . . . . . . . . . . 38
11CM Sharing of excess deduction by entitled group
members on group ceasing to exist . . . . . . . . . . . . . . 39
18 Insertion of new s 11F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
11F Meaning of criteria for registration . . . . . . . . . . . . . . . 40
19 Amendment of s 12 (Registration) . . . . . . . . . . . . . . . . . . . . . . . . 40
20 Insertion of new ss 12A12D . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
12A Registration of employer without application . . . . . . . 41
12B Notice of registration . . . . . . . . . . . . . . . . . . . . . . . . . 41
12C Amendment of registration . . . . . . . . . . . . . . . . . . . . . 42
12D Cancellation of registration. . . . . . . . . . . . . . . . . . . . . 42
21 Replacement of s 13 (Returns) . . . . . . . . . . . . . . . . . . . . . . . . . . 43
13 Definition for div 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
13A Periodic returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
13B Duration of periodic return period. . . . . . . . . . . . . . . . 44
13C Deemed lodgment of periodic return--payment by
electronic transfer of funds . . . . . . . . . . . . . . . . . . . . . 44
22 Amendment of s 14 (Exemption from furnishing returns). . . . . . . 45
23 Insertion of new ss 14A and 14B . . . . . . . . . . . . . . . . . . . . . . . . . 45
14A Annual return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
14B Final return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
24 Omission of s 16 (Power to obtain information and evidence) . . . 47
25 Amendment of s 16I (Designated group employer) . . . . . . . . . . . 47
26 Omission of ss 16J16L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
27 Replacement of pt 5 (Collection and recovery of tax) . . . . . . . . . 48
Part 5 Provisions about assessments
Division 1 Reassessments
17 When registered employer may make reassessment. 48
18 Reassessment--determination of periodic deduction 48
19 Reassessment--annual liability of non-group
employer who has lodged a final return . . . . . . . . . . . 49
20 Reassessment--change of DGE . . . . . . . . . . . . . . . . 50
4
Pay-roll Tax Administration Amendment Bill 2004
21 Reassessment--making or revocation of order
excluding a person from a group . . . . . . . . . . . . . . . . 51
Division 2 Provisions about particular assessments
made by the commissioner
22 Provision about assessments made by
commissioner--employer who is required to
lodge periodic returns. . . . . . . . . . . . . . . . . . . . . . . . . 51
23 Provision about assessments made by
commissioner--employer who is exempt from
lodging periodic returns . . . . . . . . . . . . . . . . . . . . . . . 53
28 Relocation of s 37 (Avoiding taxation) . . . . . . . . . . . . . . . . . . . . . 55
29 Omission of pts 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
30 Replacement of s 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Division 1 Refund provisions
41 Application of annual refund amount or final refund
amount ............................... 55
41A Provision for refunds under Administration Act to
group members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
41B Entitlement to a refund of pay-roll tax. . . . . . . . . . . . . 57
Division 2 Notification requirements
41C Notification requirement--employers required to
work out fixed periodic deduction . . . . . . . . . . . . . . . . 57
41D Notification requirement--employers exempt from
lodging periodic returns . . . . . . . . . . . . . . . . . . . . . . . 58
41E Notification requirement--particular group
members .......................... 59
41F Notification requirement--liquidators and other
administrators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Division 3 Other provisions
41G Commissioner may require payment of penalty . . . . . 60
41H Period for keeping particular records relating to
fringe benefits tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
31 Amendment of s 42 (Agents and trustees). . . . . . . . . . . . . . . . . . 62
32 Replacement of s 43 (Person in receipt or control of money
for absentee) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
43 Notice of change of address for service . . . . . . . . . . . 63
33 Replacement of ss 4450. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
44 Cents to be disregarded for calculations . . . . . . . . . . 64
34 Insertion of new s 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
52 Numbering and renumbering of Act . . . . . . . . . . . . . . 64
35 Insertion of new pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
5
Pay-roll Tax Administration Amendment Bill 2004
Part 9 Savings and transitional provisions
Division 1 Preliminary
53 Definitions for pt 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Division 2 Application of amended Act and
Administration Act
54 Application of amended Act in relation to liabilities
etc. arising on or after commencement . . . . . . . . . . . 67
55 Registration under s 12A of person required to
register before commencement . . . . . . . . . . . . . . . . . 67
56 Application of amended ss 1314 for previous
return periods .......................... 68
57 Assessment under amended s 22 in relation to
particular pre-commencement liabilities . . . . . . . . . . . 68
58 Application of amended s 44 to calculations made
under previous provisions. . . . . . . . . . . . . . . . . . . . . . 69
59 This Act as a revenue law for the Administration Act . 69
60 Application of Administration Act, s 38 . . . . . . . . . . . . 71
61 Second or subsequent offences . . . . . . . . . . . . . . . . . 71
Division 3 Application of previous provisions
62 Application of previous provisions to particular
liabilities etc. ......................... 71
Division 4 Provisions about periodic liability after
commencement
63 Fixed periodic deduction for periodic return
periods after commencement--existing
determination ..................... 72
64 Fixed periodic deduction for periodic return
periods after commencement--existing nomination . 72
65 Application of fixed periodic deduction to particular
non-group employers after commencement. . . . . . . . 73
Division 5 Provisions for annual liability for transitional
year
66 Purpose of div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
67 Basic principles for working out employer's annual
liability ............................... 74
68 Employer who was not a group member for a
prescribed period during the transitional year . . . . . . 75
69 Employer who is a DGE on 30 June in the transitional
year ............................... 75
Division 6 Provisions for final liability for transitional final
period
70 Purpose of div 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
6
Pay-roll Tax Administration Amendment Bill 2004
71 When transitional final period starts . . . . . . . . . . . . . . 77
72 Employer who is a DGE on the last day of a
transitional final period . . . . . . . . . . . . . . . . . . . . . . . . 77
Division 7 Miscellaneous provisions
73 Commissioner assessment--employer who becomes
a DGE in a transitional year before commencement . 79
74 Commissioner assessment--employer who ceases
to be a DGE in a transitional year before
commencement ....................... 80
75 Delegations under previous s 4A . . . . . . . . . . . . . . . . 81
76 Employers registered under previous s 12
immediately before commencement. . . . . . . . . . . . . . 81
77 Notices given by commissioner under previous s 13 . 81
78 Continuing effect of exemptions given by
commissioner under previous s 14. . . . . . . . . . . . . . . 82
79 Continuing use of particular forms . . . . . . . . . . . . . . . 82
80 Application of ss 41 and 41A . . . . . . . . . . . . . . . . . . . 82
81 Application of s 41E notification requirement in
relation to a transitional year . . . . . . . . . . . . . . . . . . . 82
82 Application of s 41F to particular liquidators . . . . . . . 83
83 Application of s 43 to particular employers. . . . . . . . . 83
84 References in amended Act . . . . . . . . . . . . . . . . . . . . 84
85 Transitional regulation-making power . . . . . . . . . . . . . 85
36 Insertion of new schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Schedule Dictionary
Part 3 Amendment of Taxation Administration Act 2001
37 Act amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
38 Amendment of s 6 (Revenue laws). . . . . . . . . . . . . . . . . . . . . . . . 91
39 Amendment of pt 13, div 2, hdg (Savings and transitional
provisions) .................................... 91
40 Insertion of new pt 13, div 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
Division 3 Transitional provision for Pay-roll Tax Act 1971
164 Transitional regulation-making power . . . . . . . . . . . . . 92
Part 4 Minor and consequential amendments
41 Minor and consequential amendments of Acts . . . . . . . . . . . . . . 92
Minor and consequential amendments . . . . . . . . . . . . . . . . 93
Schedule
Pay-roll Tax Act 1971 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Workers' Compensation and Rehabilitation Act 2003 . . . . . . . . . 97
2004
A BILL
for
An Act to amend the Pay-roll Tax Act 1971, and for other
purposes
s1 8 s5
Pay-roll Tax Administration Amendment Bill 2004
The Parliament of Queensland enacts-- 1
Part 1 Preliminary 2
Clause 1 Short title 3
This Act may be cited as the Pay-roll Tax Administration 4
Amendment Act 2004. 5
Clause 2 Commencement 6
This Act commences on a day to be fixed by proclamation. 7
Part 2 Amendment of Pay-roll Tax Act 8
1971 9
Clause 3 Act amended in pt 2 10
This part amends the Pay-roll Tax Act 1971. 11
Clause 4 Amendment of title 12
Title, from `wages;'-- 13
omit, insert-- 14
`wages'. 15
Clause 5 Amendment of s 3 (Interpretation) 16
(1) Section 3, heading-- 17
omit, insert-- 18
`3 Dictionary'. 19
(2) Section 3(1), definitions agent, second mention, 20
commissioner, return period and tax-- 21
s6 9 s6
Pay-roll Tax Administration Amendment Bill 2004
omit. 1
(3) Section 3(1), definitions as amended by this Act-- 2
relocate to the schedule, as inserted by this Act. 3
(4) Section 3(1) to (3)-- 4
omit, insert-- 5
`The dictionary in the schedule defines particular words used 6
in this Act.'. 7
Clause 6 Insertion of new ss 3C3F 8
Part 1-- 9
insert-- 10
`3C Meaning of change of status 11
`(1) A change of status happens for a person who is an employer 12
if, during a financial year-- 13
(a) the person ceases to be an employer and does not intend 14
to resume being an employer during the remainder of 15
the year or the next financial year; or 16
17
Example for paragraph (a)--
18
There is no change of status for a fruit grower who ceases to pay
19
wages after the fruit picking season but intends to resume paying
20
wages later in the financial year or in the next financial year.
(b) for a person who pays, or is liable to pay, taxable wages 21
and who is not a group member--the person becomes a 22
group member; or 23
(c) for a person who pays, or is liable to pay, wages and is a 24
non-DGE group member-- 25
(i) the person starts paying, or becomes liable to pay, 26
taxable wages other than as a group member; or 27
(ii) the person becomes the DGE for a group; or 28
(d) the person ceases to be the DGE for a group; or 29
(e) an administrator is appointed for the property of the 30
person; or 31
s6 10 s6
Pay-roll Tax Administration Amendment Bill 2004
(f) the appointment of an administrator for the person's 1
property ceases to have effect. 2
`(2) A change of status happens-- 3
(a) if subsection (1)(a) applies--on the first day the 4
person-- 5
(i) does not pay, and is not liable to pay, wages; and 6
(ii) does not intend to resume paying wages for the 7
remainder of the year or the next financial year; or 8
(b) if subsection (1)(b) applies--on the first day the person 9
is a group member; or 10
(c) if subsection (1)(c)(i) applies--on the first day the 11
person pays, or is liable to pay, taxable wages other than 12
as a group member; or 13
(d) if subsection (1)(c)(ii) applies--on the first day of the 14
periodic return period in which the person becomes the 15
DGE for the group;1 or 16
(e) if subsection (1)(d) applies-- 17
(i) if all the group members cease to pay, or be liable 18
to pay, wages as members of the group during the 19
relevant periodic return period on or before the day 20
the person ceases to be the DGE for the group--on 21
the first day the person is not the DGE for the 22
group; or 23
(ii) otherwise--on the first day of the relevant periodic 24
return period;2 or 25
(f) if subsection (1)(e) applies--on the day the 26
administrator is appointed; or 27
(g) if subsection (1)(f) applies--on the day after the 28
appointment ceases to have effect. 29
`(3) For subsection (2)(e), the relevant periodic return period is the 30
periodic return period in which the person ceases to be the 31
DGE for the group. 32
1 See, also, section 16I(1) and (2).
2 See, also, section 16I(3).
s6 11 s6
Pay-roll Tax Administration Amendment Bill 2004
1
Note--
2
An employer who changes status is required to lodge a final return, and
3
pay pay-roll tax, for the final period.
`3D Meaning of final period 4
`The final period, for a change of status of a person 5
(the relevant change of status) happening during a financial 6
year, means the period-- 7
(a) starting on the latest of the following days in the year-- 8
(i) 1 July; 9
(ii) the first day on which the person is required to 10
register as an employer under part 4, division 1; 11
(iii) if an earlier change of status has happened for the 12
person during the year--the day of the change of 13
status happening immediately before the relevant 14
change of status; and 15
(b) ending on the day before the relevant change of status 16
happens. 17
18
Example--
19
An employer who is a group member from 1 July in a financial year
20
ceases to be a group member on 1 September. The final period for the
21
change of status is 1 July to 31 August.
22
If the employer then ceases to pay, or be liable to pay, wages from
23
1 June, the final period for the second change of status is 1 September to
24
31 May.
`3E Notes in text 25
`A note in the text of this Act is part of the Act. 26
`3F Relationship of Act with Administration Act 27
`(1) This Act does not contain all the provisions about pay-roll tax. 28
`(2) The Administration Act contains provisions dealing with, 29
among other things, each of the following-- 30
(a) assessments of tax; 31
s7 12 s 10
Pay-roll Tax Administration Amendment Bill 2004
(b) payments and refunds of tax; 1
(c) imposition of interest and penalty tax; 2
(d) objections and appeals against assessments of tax; 3
(e) record keeping obligations of taxpayers; 4
(f) investigative powers, offences, legal proceedings and 5
evidentiary matters; 6
(g) service of documents. 7
8
Note--
9
Under the Administration Act, section 3, that Act and this Act must be
10
read together as if they together formed a single Act.'.
Clause 7 Omission of pt 2 11
Part 2-- 12
omit. 13
Clause 8 Insertion of new s 7A 14
After section 7-- 15
insert-- 16
`7A When liability for pay-roll tax arises 17
`A liability for pay-roll tax imposed on taxable wages arises 18
on the return date for lodgment by an employer of a return.'. 19
Clause 9 Amendment of s 8A (Value of taxable wages) 20
Section 8A(1D)-- 21
omit. 22
Clause 10 Insertion of new pt 3, div 3, sdiv 1 23
After section 8C, as relocated by section 13 of this Act-- 24
insert-- 25
s 10 13 s 10
Pay-roll Tax Administration Amendment Bill 2004
`Division 3 Periodic liability 1
`Subdivision 1 Employer other than the DGE for a 2
group 3
`8D Application of sdiv 1 4
`This subdivision applies to an employer who-- 5
(a) is required under section 13A to lodge periodic returns; 6
and 7
(b) is not the DGE for a group. 8
`8E Definitions for sdiv 1 9
`In this subdivision-- 10
actual periodic deduction, for the employer for a periodic 11
return period, means the greater of zero and the amount 12
worked out using the following formula-- 13
APD = ------------ -- TW FME
FME 1
- - -------------
-
G 3 G
where-- 14
APD means the actual periodic deduction in dollars. 15
E (maximum deduction per month) means 70 833. 16
F means the number of days in the period for which the 17
employer pays, or is liable to pay, taxable wages. 18
G means the total number of days in the period. 19
M means the number of months in the period. 20
TW means the amount of taxable wages paid or payable in the 21
period. 22
fixed periodic deduction, for the employer for a periodic 23
return period, means-- 24
(a) the amount of the employer's deduction for the period 25
determined by the commissioner under section 9; or 26
s 10 14 s 10
Pay-roll Tax Administration Amendment Bill 2004
(b) if paragraph (a) does not apply--the greater of zero and 1
the amount worked out on the most recent calculation 2
day using the following formula-- 3
FPD = QW E 1 AW E M
---------- -- ---------
- -
-
AW 3 12
where-- 4
AW means the total amount of taxable wages and 5
interstate wages estimated by the employer to be 6
payable by the employer for the financial year in which 7
the period falls. 8
E means 70 833. 9
FPD means the fixed periodic deduction in dollars. 10
M means the number of months in the period. 11
QW means the total amount of taxable wages estimated 12
by the employer to be payable by the employer for the 13
financial year in which the period falls. 14
`8F Meaning of calculation day 15
`For working out the employer's fixed periodic deduction for 16
a periodic return period in a financial year, each of the 17
following days in the year is a calculation day-- 18
(a) 1 July; 19
(b) the day the employer is first registered, or required to 20
register, as an employer under part 4, division 1; 21
(c) the first day of a periodic return period during which the 22
employer pays, or is liable to pay, interstate wages, if the 23
employer's periodic deduction for the preceding 24
periodic return period was, under section 8H(2), the 25
actual periodic deduction for the employer for the 26
period; 27
(d) the last day of a periodic return period during which a 28
significant wage change happens for the employer; 29
(e) the day a determination by the commissioner of the 30
employer's fixed periodic deduction under section 9 31
s 10 15 s 10
Pay-roll Tax Administration Amendment Bill 2004
ceases to have effect, if the commissioner does not make 1
a further determination of the deduction; 2
(f) the day a change to the employer's periodic return 3
period takes effect under section 13B. 4
5
Note--
6
An employer who works out the employer's fixed periodic deduction
7
must notify the commissioner of the amount under section 41C.
`8G Meaning of significant wage change 8
`(1) A significant wage change happens during a periodic return 9
period for an employer if-- 10
(a) the employer's deduction for the period is, under 11
section 8H(2), the fixed periodic deduction; and 12
(b) the previous estimated wages would differ by more than 13
30% from the current estimated wages. 14
`(2) In this section-- 15
current estimated wages means the total amount of taxable 16
wages and interstate wages, or the total amount of taxable 17
wages, for the financial year estimated by the employer at the 18
end of the periodic return period mentioned in subsection (1). 19
previous estimated wages means the estimated total amount 20
of taxable wages and interstate wages, or the estimated total 21
amount of taxable wages, used for working out the fixed 22
periodic deduction. 23
`8H Amount of periodic liability 24
`(1) The employer's liability (periodic liability) for pay-roll tax for 25
a periodic return period is the amount worked out by applying 26
the appropriate rate of pay-roll tax to-- 27
(a) for a non-DGE group member--the total taxable wages 28
paid or payable by the employer during the period; or 29
(b) for another employer--the greater of zero and the 30
amount equal to the total taxable wages paid or payable 31
by the employer during the period less the periodic 32
deduction. 33
s 11 16 s 11
Pay-roll Tax Administration Amendment Bill 2004
`(2) For subsection (1)(b), the periodic deduction is-- 1
(a) if the employer pays, or is liable to pay interstate wages 2
during the period--the employer's fixed periodic 3
deduction for the period; or 4
(b) if the employer does not pay, and is not liable to pay, 5
interstate wages during the period and the employer is a 6
previous interstate wage payer--the employer's fixed 7
periodic deduction for the period; or 8
(c) if the employer does not pay, and is not liable to pay, 9
interstate wages during the period and paragraph (b) 10
does not apply--the employer's actual periodic 11
deduction for the period. 12
`(3) In this section-- 13
previous interstate wage payer means an employer who-- 14
(a) paid, or was liable to pay, interstate wages at any time 15
during-- 16
(i) the financial year (the current year) in which the 17
periodic return period falls; or 18
(ii) the most recently ended financial year; and 19
(b) intends to resume paying, or being liable to pay, 20
interstate wages during the current year or the next 21
financial year. 22
23
Note 1--
24
Under section 30(1)(a) of the Administration Act, an employer's
25
liability for pay-roll tax for a periodic return period must be paid on the
26
date the employer is required to lodge a periodic return for the period.
27
Note 2--
28
An employer may be required, under the Administration Act, to include
29
assessed interest or penalty tax in an assessment of periodic liability.'.
Clause 11 Replacement of s 9 (Deduction from taxable wages) 30
Section 9-- 31
omit, insert-- 32
s 12 17 s 12
Pay-roll Tax Administration Amendment Bill 2004
`9 Determination by commissioner of fixed periodic 1
deduction 2
`(1) The commissioner may, by written notice given to the 3
employer, determine the amount of the employer's fixed 4
periodic deduction for a periodic return period, if the 5
employer-- 6
(a) either-- 7
(i) pays, or is liable to pay, taxable wages and 8
interstate wages for the period; or 9
(ii) is a previous interstate wage payer within the 10
meaning of section 8H; and 11
(b) is not a group member. 12
`(2) The determination must state the periodic return periods to 13
which it applies. 14
`(3) The determination may apply for a periodic return period 15
starting before or after, or the periodic return period in which, 16
the determination is made. 17
`(4) The commissioner may, at any time by written notice given to 18
the employer, revoke a determination made under 19
subsection (1) with effect from the first day of the periodic 20
return period stated in the notice. 21
`(5) The periodic return period stated in a notice under 22
subsection (4) may be before or after, or the same periodic 23
return period as, the periodic return period in which the notice 24
is given but may not be before the date of the determination 25
being revoked.'. 26
Clause 12 Insertion of new pt 3, div 3, sdiv 2 27
After section 9-- 28
insert-- 29
`Subdivision 2 DGE for a group 30
`9A Application of sdiv 2 31
`This subdivision applies to the DGE for a group. 32
s 12 18 s 12
Pay-roll Tax Administration Amendment Bill 2004
`9B Definition for sdiv 2 1
`In this subdivision-- 2
fixed periodic deduction, for the DGE for a periodic return 3
period, means-- 4
(a) the amount of the DGE's deduction for the period 5
determined by the commissioner under section 9F; or 6
(b) if paragraph (a) does not apply--the greater of zero and 7
the amount worked out on the most recent calculation 8
day using the following formula-- 9
FPD = QW E -- --------- E M
1 AW
- -
----------
-
AW 3 12
where-- 10
AW means the total amount of taxable wages and 11
interstate wages estimated by the members of the group 12
to be payable by the members for the financial year in 13
which the period falls. 14
E means 70 833. 15
FPD means the fixed periodic deduction in dollars. 16
M means the number of months in the period. 17
QW means the total amount of taxable wages estimated 18
by the members of the group to be payable by the 19
members for the financial year in which the period 20
falls. 21
`9C Meaning of calculation day 22
`For working out the DGE's fixed periodic deduction for a 23
periodic return period in a financial year, each of the 24
following days in the year is a calculation day-- 25
(a) 1 July; 26
(b) the day the DGE first becomes the DGE for the group; 27
(c) the last day of a periodic return period during which a 28
significant wage change happens for the group; 29
(d) the day a determination by the commissioner of the 30
DGE's periodic deduction under section 9F ceases to 31
s 12 19 s 12
Pay-roll Tax Administration Amendment Bill 2004
have effect, if the commissioner does not make a further 1
determination of the deduction; 2
(e) the day a change in the DGE's periodic return period 3
takes effect under section 13B. 4
5
Note--
6
A DGE who works out the DGE's fixed periodic deduction must notify
7
the commissioner of the amount under section 41C.
`9D Meaning of significant wage change 8
`(1) A significant wage change happens during a periodic return 9
period for a group if the previous estimated wages would 10
differ by more than 30% from the current estimated wages. 11
`(2) In this section-- 12
current estimated wages means the total amount of taxable 13
wages and interstate wages, or the total amount of taxable 14
wages, for the financial year estimated by the members of the 15
group at the end of the periodic return period mentioned in 16
subsection (1). 17
previous estimated wages means the estimated total amount 18
of taxable wages and interstate wages, or the estimated total 19
amount of taxable wages, of the members of the group used 20
for working out the fixed periodic deduction for the DGE for a 21
periodic return period. 22
`9E Amount of periodic liability 23
`The DGE's liability (periodic liability) for pay-roll tax for a 24
periodic return period is the amount worked out by applying 25
the appropriate rate of pay-roll tax to the greater of zero and 26
the amount equal to the total taxable wages paid or payable by 27
the DGE during the period less the DGE's fixed periodic 28
deduction for the period. 29
30
Note 1--
31
Under section 30(1)(a) of the Administration Act, a DGE's liability for
32
pay-roll tax for a periodic return period must be paid on the date the
33
DGE is required to lodge a periodic return for the period.
s 13 20 s 13
Pay-roll Tax Administration Amendment Bill 2004
1
Note 2--
2
A DGE may be required, under the Administration Act, to include
3
assessed interest or penalty tax in an assessment of periodic liability.
`9F Determination by commissioner of fixed periodic 4
deduction 5
`(1) The commissioner may, by written notice given to the DGE, 6
determine the amount of the DGE's fixed periodic deduction 7
for a periodic return period. 8
`(2) The determination must state the periodic return periods to 9
which it applies. 10
`(3) The determination may apply for a periodic return period 11
starting before or after, or the periodic return period in which, 12
the determination is made. 13
`(4) The commissioner may, at any time by written notice given to 14
the DGE, revoke a determination made under subsection (1) 15
with effect from the first day of the periodic return period 16
stated in the notice. 17
`(5) The periodic return period stated in a notice under 18
subsection (4) may be before or after, or the same periodic 19
return period as, the periodic return period in which the notice 20
is given but may not be before the date of the determination 21
being revoked. 22
`(6) The commissioner may make a determination, or revoke a 23
determination, under this section in relation to the deduction 24
amount for a non-DGE group member. 25
`(7) If the commissioner makes a determination mentioned in 26
subsection (6), the group member is, on the first day of the 27
first periodic return period to which the determination applies, 28
taken to have been designated under section 16I(1) or (2)3 as 29
the DGE for the group.'. 30
Clause 13 Relocation and renumbering of ss 10 and 11 31
Sections 10 and 11-- 32
3 Section 16I (Designation of group member as DGE)
s 14 21 s 16
Pay-roll Tax Administration Amendment Bill 2004
relocate and renumber, in part 3, division 2 (as inserted by this 1
Act), as sections 8B and 8C. 2
Clause 14 Insertion of new pt 3, div 4 and pt 3, div 4, sdiv 1 hdgs 3
After section 9F, as inserted by this Act-- 4
insert-- 5
`Division 4 Annual liability 6
`Subdivision 1 Employer other than the DGE for a 7
group'. 8
Clause 15 Insertion of new s 11AA 9
Part 3, division 4, before section 11A-- 10
insert-- 11
`11AA Application of sdiv 1 12
`This subdivision applies to an employer who-- 13
(a) is required, under section 14A, to lodge an annual return 14
for a financial year; and 15
(b) is not the DGE for a group on 30 June in the year.4'. 16
Clause 16 Amendment of s 11A (Interpretation) 17
(1) Section 11A, heading-- 18
omit, insert-- 19
`11A Definitions for sdiv 1'. 20
(2) Section 11A(1) to (2A)-- 21
omit, insert-- 22
`(1) In this subdivision-- 23
annual adjustment amount, for the employer for a financial 24
year, means the difference between-- 25
4 For provisions about a DGE's annual liability, see subdivision 2.
s 16 22 s 16
Pay-roll Tax Administration Amendment Bill 2004
(a) the employer's annual pay-roll tax amount for the year; 1
and 2
(b) the employer's periodic liability for periodic return 3
periods in the year. 4
annual deduction, for the employer for a financial year, 5
means the greater of zero and the amount worked out using 6
the following formula-- 7
AD = ------------------------ --------------------- -- AW + IW K(A+B)
AW K(A+B) 1
- - -------------------
-
3
AW + IW 365 365
where-- 8
A means the number of days in the part of the year starting on 9
1 July and ending on 31 December for which the employer 10
pays, or is liable to pay, wages, other than foreign wages. 11
AD means the annual deduction in dollars. 12
AW means the employer's annual wages for the year. 13
B means the number of days in the part of the year starting on 14
1 January and ending on 30 June for which the employer pays, 15
or is liable to pay, wages, other than foreign wages. 16
IW means the amount of interstate wages paid or payable in 17
the year. 18
K means 850 000. 19
annual pay-roll tax amount, for the employer for a financial 20
year, means-- 21
(a) if the employer is not a group member on 30 June in the 22
year and the employer's annual deduction for the year is 23
greater than the employer's annual wages for the 24
year--zero; or 25
(b) if the employer is not a group member on 30 June in the 26
year and paragraph (a) does not apply--the amount 27
worked out by applying the appropriate rate of pay-roll 28
tax to the employer's annual wages for the year less the 29
employer's annual deduction for the year; or 30
(c) if the employer is a group member on 30 June in the 31
year--the amount worked out by applying the 32
s 17 23 s 17
Pay-roll Tax Administration Amendment Bill 2004
appropriate rate of pay-roll tax to the employer's annual 1
wages for the year. 2
annual wages, for the employer for a financial year, means 3
the total taxable wages paid or payable by the employer 4
during the year.'. 5
(3) Section 11A(3), `(2)'-- 6
omit, insert-- 7
`(1), definition annual deduction'. 8
(4) Section 11A-- 9
insert-- 10
`(4) However, if the person lodged, or was required under 11
section 14B to lodge, 1 or more final returns during the year, 12
subsection (2) can apply in relation to the person only if the 13
person did not pay, and was not liable to pay, taxable wages or 14
interstate wages for a part of the year after the end of the last 15
final period. 16
`(5) Also, the commissioner may treat the person, under 17
subsection (2), as an employer only during the part of the year 18
after the end of the last final period.'. 19
(5) Section 11A(3) to (5)-- 20
renumber as section 11A(2) to (4). 21
Clause 17 Replacement of ss 11B and 11C 22
Sections 11B and 11C-- 23
omit, insert-- 24
`11B Amount of annual liability 25
`(1) The employer's liability (annual liability) for pay-roll tax for 26
a financial year is-- 27
(a) the employer's annual adjustment amount for the year, 28
if-- 29
(i) the employer lodged, or was required under 30
section 13A to lodge, a periodic return during the 31
year; and 32
s 17 24 s 17
Pay-roll Tax Administration Amendment Bill 2004
(ii) the employer's annual pay-roll tax amount for the 1
year is greater than the employer's periodic 2
liability for periodic return periods in the year; or 3
(b) the employer's annual pay-roll tax amount for the year, 4
if the employer was not required under section 13A to 5
lodge a periodic return during the year. 6
7
Example for paragraph (b)--
8
The amount of an employer's annual liability would be the
9
annual pay-roll tax amount if the employer was exempt, under a
10
certificate issued by the commissioner under section 14, from
11
lodging periodic returns during the financial year.
`(2) However, if the employer lodged, or was required under 12
section 14B to lodge, 1 or more final returns during the 13
financial year, for working out the employer's annual 14
liability-- 15
(a) taxable wages and interstate wages (final return wages) 16
paid or payable by the employer for a final period during 17
the year are not included in the employer's wages for the 18
year; and 19
(b) the periodic liability amount for the employer for a final 20
period during the year (final return liability) is not 21
included in the employer's periodic liability for periodic 22
return periods in the year; and 23
(c) the employer's annual deduction must be worked out 24
without having regard to the days in a final period 25
during the year. 26
`(3) Subsection (2) does not apply in relation to a final period 27
during the year if-- 28
(a) the commissioner makes an original assessment of the 29
employer's annual liability, other than under the 30
Administration Act, section 14(a); and 31
(b) the employer is not a group member on 30 June in the 32
year; and 33
(c) the employer was not a group member during the final 34
period; and 35
s 17 25 s 17
Pay-roll Tax Administration Amendment Bill 2004
(d) the employer's annual liability would be greater if the 1
final return wages and final return liability for the final 2
period were not included.5 3
`(4) If the commissioner includes final return wages and final 4
return liability under subsection (3) for working out the 5
employer's annual liability, the annual deduction for the 6
employer for the financial year must be worked out having 7
regard to the days in a final period mentioned in 8
subsection (3). 9
10
Note 1--
11
Under section 30(1)(a) of the Administration Act, an employer's annual
12
liability for a financial year must be paid on the date the employer is
13
required to lodge an annual return for the financial year.
14
Note 2--
15
An employer may be required, under the Administration Act, to include
16
assessed interest or penalty tax in an assessment of annual liability.
`11BA Entitlement to annual refund amount 17
`(1) This section applies if the employer's periodic liability for 18
periodic return periods in a financial year is greater than the 19
employer's annual pay-roll tax amount for the year. 20
`(2) The employer is entitled to a refund of the amount 21
(the annual refund amount) of the difference between the 22
periodic liability and the annual pay-roll tax amount. 23
`(3) Subsection (2) is subject to section 41.6 24
`(4) However, the employer is not entitled to a refund of the 25
amount more than 5 years after the making of the assessment 26
of the employer's annual liability for the year. 27
`(5) This section does not apply in relation to a reassessment of the 28
employer's annual liability. 29
30
Note--
31
Entitlement to refunds on reassessments is provided for in the
32
Administration Act, part 4, division 2.
5 See also section 19 (Reassessment--annual liability of non-group employer who
has lodged a final return).
6 Section 41 (Application of annual refund amount or final refund amount)
s 17 26 s 17
Pay-roll Tax Administration Amendment Bill 2004
`Subdivision 2 DGE for a group 1
`11BB Application of sdiv 2 2
`This subdivision applies to an employer who, on 30 June in a 3
financial year, is the DGE for a group. 4
`11BC Definitions for sdiv 2 5
`In this subdivision-- 6
annual adjustment amount, for the DGE for a financial year, 7
means the difference between-- 8
(a) the DGE's annual pay-roll tax amount for the year; and 9
(b) the DGE's periodic liability for periodic return periods 10
in the designated period for the DGE in the year. 11
annual deduction, for the DGE for a financial year, means the 12
greater of zero and the amount worked out using the following 13
formula-- 14
AD = ----------------------- K(A+B) 1 TW + IW K(A+B)
TW - --------------------- --
- -------------------
-
TW + IW 365 3 365
where-- 15
A means the number of days in the designated period for the 16
DGE-- 17
(a) that are in the part of the year starting on 1 July and 18
ending on 31 December, whether or not wholly or partly 19
concurrent; and 20
(b) for which 1 or more relevant group employers pay, or 21
are liable to pay, as members of the group taxable wages 22
or interstate wages or taxable wages and interstate 23
wages. 24
AD means the annual deduction in dollars. 25
B means the number of days in the designated period-- 26
(a) that are in the part of the year starting on 1 January and 27
ending on 30 June, whether or not wholly or partly 28
concurrent; and 29
s 17 27 s 17
Pay-roll Tax Administration Amendment Bill 2004
(b) for which 1 or more relevant group employers pay, or 1
are liable to pay, as members of the group taxable wages 2
or interstate wages or taxable wages and interstate 3
wages. 4
IW means the amount of interstate wages paid or payable for 5
the designated period by each relevant group employer as a 6
member of the group. 7
K means 850 000. 8
TW means the amount of taxable wages paid or payable for 9
the designated period by each relevant group employer as a 10
member of the group. 11
annual pay-roll tax amount for the DGE for a financial year, 12
means-- 13
(a) if the DGE's annual deduction for the year is greater 14
than the DGE's annual wages for the year--zero; or 15
(b) if paragraph (a) does not apply--the amount worked out 16
by applying the appropriate rate of pay-roll tax to the 17
DGE's annual wages for the year less the DGE's annual 18
deduction for the year. 19
annual wages, for the DGE for a financial year, means the 20
total taxable wages paid or payable by the DGE during the 21
designated period for the DGE in the year. 22
relevant group employer, for the designated period for the 23
DGE in a financial year, means an employer who was a 24
member of the group for all or part of the period. 25
`11BD Amount of DGE's annual liability 26
`(1) The DGE's liability (annual liability) for pay-roll tax for a 27
financial year is-- 28
(a) the DGE's annual adjustment amount for the year, if-- 29
(i) the DGE lodged, or was required under 30
section 13A to lodge, a periodic return during the 31
designated period for the DGE in the year; and 32
(ii) the DGE's annual pay-roll tax amount for the year 33
is greater than the DGE's periodic liability for 34
periodic return periods in the designated period; or 35
s 17 28 s 17
Pay-roll Tax Administration Amendment Bill 2004
(b) the DGE's annual pay-roll tax amount for the year, if the 1
DGE was not required under section 13A to lodge a 2
periodic return during the designated period for the 3
DGE in the year. 4
5
Example--
6
A group member is the DGE from 1 January to 30 June in a financial
7
year. The DGE's annual liability for the year would be worked out
8
without having regard to the part of the financial year before 1 January.
`(2) If the DGE does not pay the DGE's annual liability for the 9
financial year on the return date for lodgment of the DGE's 10
annual return, every relevant group employer for the 11
designated period is liable jointly and severally to pay the 12
amount of the liability. 13
14
Note 1--
15
Under section 30(1)(a) of the Administration Act, a DGE's annual
16
liability for a financial year must be paid on the date the DGE is
17
required to lodge an annual return for the financial year.
18
Note 2--
19
A DGE may be required, under the Administration Act, to include
20
assessed interest or penalty tax in an assessment of annual liability.
`11BE Entitlement to annual refund amount 21
`(1) This section applies if the DGE's periodic liability for 22
periodic return periods in the designated period for the DGE 23
in a financial year is greater than the DGE's annual pay-roll 24
tax amount for the year. 25
`(2) The DGE is entitled to a refund of the amount (the annual 26
refund amount) of the difference between the periodic 27
liability and the annual pay-roll tax amount. 28
`(3) Subsection (2) is subject to section 41.7 29
`(4) However, the DGE is not entitled to a refund of the amount 30
more than 5 years after the making of the assessment of the 31
DGE's annual liability for the year. 32
`(5) This section does not apply in relation to a reassessment of the 33
DGE's annual liability. 34
7 Section 41 (Application of annual refund amount or final refund amount)
s 17 29 s 17
Pay-roll Tax Administration Amendment Bill 2004
1
Note--
2
Entitlement to refunds on reassessments is provided for in the
3
Administration Act, part 4, division 2.
`Division 5 Final liability 4
`Subdivision 1 Employer other than the DGE for a 5
group 6
`11C Application of sdiv 1 7
This subdivision applies to an employer who-- 8
(a) is required under section 14B to lodge a final return for a 9
final period; and 10
(b) is not the DGE for a group on the last day of the final 11
period.8 12
`11CA Definitions for sdiv 1 13
`In this subdivision-- 14
final adjustment amount, for the employer for a final period, 15
means the difference between-- 16
(a) the employer's final pay-roll tax amount for the period; 17
and 18
(b) the employer's periodic liability amount for the final 19
period. 20
final deduction, for the employer for a final period, means the 21
greater of zero and the amount worked out using the following 22
formula-- 23
FD = ----------------------- --------------------- -- FW + IW K(A+B)
FW K(A+B) 1
- - -------------------
-
365 3
FW + IW 365
where-- 24
8 For provisions about a DGE's final liability, see subdivision 2.
s 17 30 s 17
Pay-roll Tax Administration Amendment Bill 2004
A means the number of days in the part of the final period 1
starting on 1 July and ending on 31 December for which the 2
employer pays, or is liable to pay, wages. 3
B means the number of days in the part of the final period 4
starting on 1 January and ending on 30 June for which the 5
employer pays, or is liable to pay, wages. 6
FD means the final deduction in dollars. 7
FW means the employer's final wages for the period. 8
IW means the amount of interstate wages paid or payable in 9
the period. 10
K means 850 000. 11
final pay-roll tax amount, for the employer for a final period, 12
means-- 13
(a) if the employer is not a group member on the last day of 14
the period and the employer's final deduction for the 15
period is greater than the employer's final wages for the 16
period--zero; or 17
(b) if the employer is not a group member on the last day of 18
the period and paragraph (a) does not apply--the 19
amount worked out by applying the appropriate rate of 20
pay-roll tax to the employer's final wages for the period 21
less the employer's final deduction for the period; or 22
(c) if the employer is a group member on the last day of the 23
period--the amount worked out by applying the 24
appropriate rate of pay-roll tax to the employer's final 25
wages for the period. 26
final wages, for the employer for a final period, means the 27
total taxable wages paid or payable by the employer during 28
the period. 29
wages does not include foreign wages. 30
`11CB Amount of final liability 31
`(1) The employer's liability (final liability) for pay-roll tax for a 32
final period is-- 33
s 17 31 s 17
Pay-roll Tax Administration Amendment Bill 2004
(a) the employer's final adjustment amount for the period, 1
if-- 2
(i) either-- 3
(A) the employer lodged, or was required under 4
section 13A to lodge, a periodic return 5
during the period; or 6
(B) after the last day of the final period, the 7
employer will be required under section 13A 8
to lodge a periodic return for a periodic 9
return period that is wholly or partly within 10
the final period; and 11
(ii) the employer's final pay-roll tax amount for the 12
period is greater than the employer's periodic 13
liability amount for the final period; or 14
(b) the employer's final pay-roll tax amount for the period, 15
if-- 16
(i) the employer was not required under section 13A 17
to lodge a periodic return during the period; and 18
(ii) paragraph (a) does not apply. 19
20
Example for paragraph (b)--
21
The amount of an employer's final liability would be the final
22
pay-roll tax amount if the employer was exempt, under a
23
certificate issued by the commissioner under section 14, from
24
lodging periodic returns during the final period.
`(2) However, subsection (3) applies if-- 25
(a) the employer did not pay and was not liable to pay 26
taxable wages or interstate wages for any part of the 27
final period; and 28
(b) the employer satisfies the commissioner that, because of 29
the nature of the employer's trade or business, the 30
taxable wages and interstate wages, if any, paid or 31
payable by the employer fluctuate with different periods 32
of the financial year. 33
`(3) If this subsection applies, for working out the employer's final 34
liability for the final period, the commissioner may treat the 35
employer-- 36
s 17 32 s 17
Pay-roll Tax Administration Amendment Bill 2004
(a) if the employer has conducted the employer's trade or 1
business in Australia during the whole of the final 2
period--as an employer throughout the final period; or 3
(b) if the employer has conducted the employer's trade or 4
business in Australia during part only of the final 5
period--as an employer during that part of the final 6
period. 7
8
Note 1--
9
Under section 30(1)(a) of the Administration Act, an employer's final
10
liability for a final period must be paid on the date the employer is
11
required to lodge a final return for the final period.
12
Note 2--
13
An employer may be required, under the Administration Act, to include
14
assessed interest or penalty tax in an assessment of final liability.
`11CC Entitlement to final refund amount 15
`(1) This section applies if the employer's periodic liability 16
amount for a final period is greater than the employer's final 17
pay-roll tax amount for the period. 18
`(2) The employer is entitled to a refund of the amount (the final 19
refund amount) of the difference between the periodic 20
liability amount and the final pay-roll tax amount. 21
`(3) Subsection (2) is subject to section 41.9 22
`(4) However, the employer is not entitled to a refund of the 23
amount more than 5 years after the making of the assessment 24
of the employer's final liability for the period. 25
`(5) This section does not apply in relation to a reassessment of the 26
employer's final liability. 27
28
Note--
29
Entitlement to refunds on reassessments is provided for in the
30
Administration Act, part 4, division 2.
9 Section 41 (Application of annual refund amount or final refund amount)
s 17 33 s 17
Pay-roll Tax Administration Amendment Bill 2004
`Subdivision 2 DGE for a group 1
`11CD Application of sdiv 2 2
`This subdivision applies to an employer who is the DGE for a 3
group on the last day of a final period. 4
`11CE Definitions for sdiv 2 5
`In this subdivision-- 6
final adjustment amount, for the DGE for a final period, 7
means the difference between-- 8
(a) the DGE's final pay-roll tax amount for the period; and 9
(b) the DGE's periodic liability amount for the final period. 10
final deduction, for the DGE for a final period, means the 11
greater of zero and the amount worked out using the following 12
formula-- 13
FD = ----------------------- --------------------- 1 TW + IW K(A+B)
TW - K(A+B) -- - -------------------
-
TW + IW 365 3 365
where-- 14
A means the number of days-- 15
(a) that are in the part of the final period starting on 1 July 16
and ending on 31 December; and 17
(b) for which 1 or more relevant group employers pay, or 18
are liable to pay, as members of the group taxable wages 19
or interstate wages or taxable wages and interstate 20
wages. 21
B means the number of days-- 22
(a) that are in the part of the final period starting on 1 23
January and ending on 30 June; and 24
(b) for which 1 or more relevant group employers pay, or 25
are liable to pay, as members of the group taxable wages 26
or interstate wages or taxable wages and interstate 27
wages. 28
FD means the final deduction in dollars. 29
s 17 34 s 17
Pay-roll Tax Administration Amendment Bill 2004
IW means the amount of interstate wages paid or payable for 1
the final period by each relevant group employer as a member 2
of the group. 3
K means 850 000. 4
TW means the amount of taxable wages paid or payable for 5
the final period by each relevant group employer as a member 6
of the group. 7
final pay-roll tax amount, for the DGE for a final period, 8
means-- 9
(a) if the DGE's final deduction for the period is greater 10
than the DGE's final wages for the period--zero; or 11
(b) if paragraph (a) does not apply--the amount worked out 12
by applying the appropriate rate of pay-roll tax to the 13
DGE's final wages for the period less the DGE's final 14
deduction for the period. 15
final wages, for the DGE for a final period, means the total 16
taxable wages paid or payable by the DGE during the period. 17
relevant group employer, for a final period for the DGE, 18
means an employer who was a member of the group for all or 19
part of the period. 20
`11CF Amount of DGE's final liability 21
`(1) The DGE's liability (final liability) for pay-roll tax for a final 22
period is-- 23
(a) the DGE's final adjustment amount for the period, if-- 24
(i) either-- 25
(A) the DGE lodged, or was required under 26
section 13A to lodge, a periodic return 27
during the period; or 28
(B) after the last day of the final period, the DGE 29
will be required under section 13A to lodge a 30
periodic return for a periodic return period 31
that is wholly or partly within the final 32
period; and 33
s 17 35 s 17
Pay-roll Tax Administration Amendment Bill 2004
(ii) the DGE's final pay-roll tax amount for the period 1
is greater than the DGE's periodic liability amount 2
for the period; or 3
(b) the DGE's final pay-roll tax amount for the period, if-- 4
(i) the DGE was not required under section 13A to 5
lodge a periodic return during the period; and 6
(ii) paragraph (a) does not apply. 7
`(2) If the DGE does not pay the DGE's final liability for the 8
period on the return date for lodgment of the DGE's final 9
return, every relevant group employer for the period is liable 10
jointly and severally to pay the amount of the liability. 11
12
Note 1--
13
Under section 30(1)(a) of the Administration Act, a DGE's final liability
14
for a final period must be paid on the date the DGE is required to lodge
15
a final return for the final period.
16
Note 2--
17
A DGE may be required, under the Administration Act, to include
18
assessed interest or penalty tax in an assessment of final liability.
`11CG Entitlement to final refund amount 19
`(1) This section applies if the DGE's periodic liability amount for 20
a final period is greater than the DGE's final pay-roll tax 21
amount for the period. 22
`(2) The DGE is entitled to a refund of the amount (the final 23
refund amount) of the difference between the periodic 24
liability amount and the final pay-roll tax amount. 25
`(3) Subsection (2) is subject to section 41.10 26
`(4) However, the DGE is not entitled to a refund of the amount 27
more than 5 years after the making of the assessment of the 28
DGE's final liability for the period. 29
`(5) This section does not apply in relation to a reassessment of the 30
DGE's final liability. 31
10 Section 41 (Application of annual refund amount or final refund amount)
s 17 36 s 17
Pay-roll Tax Administration Amendment Bill 2004
1
Note--
2
Entitlement to refunds on reassessments is provided for in the
3
Administration Act, part 4, division 2.
`Division 6 Sharing of excess deduction by 4
group members 5
`11CH Definitions for div 6 6
`In this division-- 7
entitled group member, for an excess deduction, means a 8
non-DGE group member who-- 9
(a) is nominated by the DGE for the group under 10
section 11CJ, or determined by the commissioner under 11
section 11CK, as a group member to share in the excess 12
deduction; and 13
(b) if the excess deduction is shared by the entitled group 14
members at the end of the relevant financial year under 15
section 11CL--is a member of the group on 30 June in 16
the year and has an annual liability for the year. 17
order of entitled group members means the order in which 18
entitled group members are to share in an excess deduction 19
under a nomination made by the DGE for the group under 20
section 11CJ, or a determination made by the commissioner 21
under section 11CK, for the assessment of the DGE's annual 22
liability or final liability. 23
relevant financial year, for an excess deduction, means-- 24
(a) if the excess deduction relates to an assessment of 25
annual liability of the DGE for the group--the financial 26
year to which the assessment relates; or 27
(b) if the excess deduction relates to an assessment of final 28
liability of the DGE for the group--the financial year 29
that includes the final period to which the assessment 30
relates. 31
s 17 37 s 17
Pay-roll Tax Administration Amendment Bill 2004
`11CI Meaning of excess deduction 1
`(1) Subsection (2) applies-- 2
(a) for an assessment of the annual liability of the DGE for 3
a group, if the DGE's annual deduction for the financial 4
year is greater than the DGE's annual wages for the 5
year; or 6
(b) for an assessment of the final liability of the DGE for a 7
group, if the DGE's final deduction for the final period 8
is greater than the DGE's final wages for the period. 9
`(2) The amount of the difference is the excess deduction for the 10
assessment. 11
`(3) In this section-- 12
annual deduction see section 11BC. 13
annual wages see section 11BC. 14
final deduction see section 11CE. 15
final wages see section 11CE. 16
`11CJ Nomination by DGE of group members to share in 17
excess deduction 18
`The DGE for a group may nominate, in an annual return or 19
final return-- 20
(a) 1 or more group members to share in any excess 21
deduction for the assessment of the DGE's annual 22
liability or final liability; and 23
(b) the order in which the members are to share in the 24
excess deduction. 25
`11CK Determination by commissioner of group members 26
to share in excess deduction 27
`(1) This section applies, for an assessment of annual liability or 28
final liability of the DGE for a group, if-- 29
(a) the DGE does not make a nomination under 30
section 11CJ; and 31
(b) there is an excess deduction. 32
s 17 38 s 17
Pay-roll Tax Administration Amendment Bill 2004
`(2) The commissioner may make a determination of-- 1
(a) 1 or more non-DGE group members to share in the 2
excess deduction; and 3
(b) the order in which the members are to share in the 4
excess deduction. 5
`(3) The determination may apply in relation to an assessment of 6
the DGE's annual liability or final liability made before or 7
after the determination is made. 8
`11CL Sharing of excess deduction by entitled group 9
members at end of financial year 10
`(1) This section applies if-- 11
(a) there is an excess deduction for an assessment of the 12
annual liability or final liability of the DGE for a group; 13
and 14
(b) if the excess deduction is for an assessment of the 15
DGE's final liability--at least 1 member of the group 16
continues to pay, or be liable to pay, wages as a member 17
of the group for the period-- 18
(i) starting on the day the DGE's change of status 19
happens; and 20
(ii) ending on 30 June in the relevant financial year. 21
`(2) An entitled group member for the excess deduction is, after 22
the end of the relevant financial year, entitled to the following 23
share of the excess deduction-- 24
(a) if the member is first in the order of entitled group 25
members--the lesser of the following amounts-- 26
(i) the excess deduction; 27
(ii) the member's annual wages for the year; 28
(b) for another entitled group member, the lesser of the 29
following amounts-- 30
(i) so much of the excess deduction remaining after 31
the preceding entitled group member in the order 32
of entitled group members has received the 33
preceding member's share; 34
s 17 39 s 17
Pay-roll Tax Administration Amendment Bill 2004
(ii) the member's annual wages for the year. 1
`(3) The commissioner must make an assessment or reassessment 2
of an entitled group member's annual liability for the year. 3
`(4) An assessment or reassessment mentioned in subsection (3) 4
must be made on the basis that, for part 3, division 4, 5
subdivision 1, the member's annual pay-roll tax amount for 6
the year is the amount worked out by applying the appropriate 7
rate of pay-roll tax to the member's annual wages for the year 8
less the member's share of the excess deduction under 9
subsection (2). 10
`(5) In this section-- 11
annual wages see section 11A(1). 12
`11CM Sharing of excess deduction by entitled group 13
members on group ceasing to exist 14
`(1) This section applies if-- 15
(a) there is an excess deduction for an assessment of final 16
liability of the DGE for a group; and 17
(b) all members of the group cease to pay, or be liable to 18
pay, wages as members of the group before 30 June in 19
the relevant financial year. 20
`(2) An entitled group member for the excess deduction is, after all 21
group members have ceased to pay, or be liable to pay, wages 22
as members of the group, entitled to the following share of the 23
excess deduction-- 24
(a) if the member is first in the order of entitled group 25
members--the lesser of the following amounts-- 26
(i) the excess deduction; 27
(ii) the member's final wages for the relevant final 28
period; or 29
(b) for another entitled group member, the lesser of the 30
following amounts-- 31
(i) so much of the excess deduction remaining after 32
the preceding entitled group member in the order 33
s 18 40 s 19
Pay-roll Tax Administration Amendment Bill 2004
of entitled group members has received the 1
preceding member's share; 2
(ii) the member's final wages for the relevant final 3
period. 4
`(3) The commissioner must make an assessment or reassessment 5
of an entitled group member's final liability for the relevant 6
final period. 7
`(4) An assessment or reassessment mentioned in subsection (3) 8
must be made on the basis that, for part 3, division 5, 9
subdivision 1, the member's final pay-roll tax amount for the 10
relevant final period is the amount worked out by applying the 11
appropriate rate of pay-roll tax to the member's final wages 12
for the period less the member's share of the excess deduction 13
under subsection (2). 14
`(5) In this section-- 15
final wages see section 11CA. 16
relevant final period, for an entitled group member, means 17
the final period for the change of status of the member 18
happening at the time the member ceases to pay, or be liable 19
to pay, wages as a member of the group.'. 20
Clause 18 Insertion of new s 11F 21
Part 4, division 1-- 22
insert-- 23
`11F Meaning of criteria for registration 24
`For this division, the criteria for registration are that, during 25
a month, an employer pays, or is liable to pay, taxable wages 26
and the employer-- 27
(a) pays, or is liable to pay, wages anywhere of more than 28
$16 346 a week; or 29
(b) is a group member.'. 30
Clause 19 Amendment of s 12 (Registration) 31
(1) Section 12, heading-- 32
s 20 41 s 20
Pay-roll Tax Administration Amendment Bill 2004
omit, insert-- 1
`12 Application for registration'. 2
(2) Section 12(1) to (2)-- 3
omit, insert-- 4
`(1) An employer who is not already registered as an employer 5
under this division and who meets the criteria for registration 6
must, within 7 days after the end of the month during which 7
the employer meets the criteria, give the commissioner an 8
application for registration as an employer. 9
Maximum penalty--100 penalty units. 10
`(2) The application must be made in the approved form.'. 11
(3) Section 12(2A), from `may apply' to `regulations,'-- 12
omit, insert-- 13
`may give the commissioner an application, in the approved 14
form,'. 15
(4) Section 12(2B), `(2A)'-- 16
omit, insert-- 17
`(1) or (3)'. 18
(5) Section 12(2A) and (2B)-- 19
renumber as section 12(3) and (4). 20
Clause 20 Insertion of new ss 12A12D 21
After section 12-- 22
insert-- 23
`12A Registration of employer without application 24
`The commissioner may, by written notice given to a person 25
who meets the criteria for registration, register the person as 26
an employer. 27
`12B Notice of registration 28
`(1) On registration of a person as an employer, the commissioner 29
must give written notice to the person of the registration. 30
s 20 42 s 20
Pay-roll Tax Administration Amendment Bill 2004
`(2) The notice must state each of the following-- 1
(a) the date of registration; 2
(b) the types of reassessments the employer is required or 3
permitted to make; 4
(c) whether the employer is permitted to remit the whole or 5
part of unpaid tax interest or penalty tax. 6
`12C Amendment of registration 7
`(1) The commissioner may amend an employer's registration by 8
written notice given to the employer. 9
`(2) The notice must state the particulars of the employer's notice 10
of registration that are amended. 11
`12D Cancellation of registration 12
`(1) The commissioner must cancel the registration of a person as 13
an employer if-- 14
(a) the person has-- 15
(i) ceased to be an employer; and 16
(ii) lodged a final return and paid the person's final 17
liability, if any, for the final period; or 18
(b) each of the following applies-- 19
(i) the person is not a group member; 20
(ii) the person has lodged an annual return and paid the 21
person's annual liability, if any, for a financial year; 22
(iii) before lodging the annual return, the person ceased 23
to be an employer paying, or being liable to pay, 24
wages mentioned in section 11F(a); 25
(iv) the commissioner is satisfied the person will not 26
pay, or be liable to pay, wages mentioned in 27
section 11F(a) during the next financial year. 28
`(2) If the commissioner cancels the registration of a person as an 29
employer, the commissioner must give written notice of the 30
cancellation to the person.'. 31
s 21 43 s 21
Pay-roll Tax Administration Amendment Bill 2004
Clause 21 Replacement of s 13 (Returns) 1
Section 13-- 2
omit, insert-- 3
`13 Definition for div 2 4
`In this division-- 5
relevant employer means an employer who is-- 6
(a) registered as an employer under division 1; or 7
(b) required to apply for registration as an employer under 8
division 1. 9
`13A Periodic returns 10
`(1) A relevant employer must, not later than 7 days after the last 11
day of each periodic return period for all or part of which the 12
employer is a relevant employer, lodge a return for taxable 13
wages paid or payable by the employer for the period. 14
15
Note--
16
Failure to lodge a periodic return is an offence under section 121 of the
17
Administration Act.
`(2) However, if the commissioner considers it would be unduly 18
onerous to require the employer to lodge periodic returns 19
within the 7 day period required under subsection (1), the 20
commissioner may, by written notice, vary the time within 21
which the employer is required to lodge returns under this 22
section. 23
`(3) The commissioner may revoke a notice given under 24
subsection (2) at any time by written notice. 25
`(4) The return must-- 26
(a) be in the approved form; and 27
(b) state the employer's periodic liability for the periodic 28
return period. 29
`(5) This section is subject to sections 13B to 14. 30
31
Note--
32
Lodgment of an annual return or final return does not, of itself, affect a
33
relevant employer's obligation to lodge periodic returns.
s 21 44 s 21
Pay-roll Tax Administration Amendment Bill 2004
`13B Duration of periodic return period 1
`(1) Subject to subsection (2), a periodic return period is the 2
period-- 3
(a) starting on the first day of a month; and 4
(b) ending on the last day of the month. 5
`(2) However, if the commissioner considers it would be unduly 6
onerous to require the employer to lodge periodic returns for 7
each month, the commissioner may, by written notice, 8
authorise the employer to lodge periodic returns for the 9
periods stated in the notice. 10
`(3) A period stated in the notice must be less than 1 year. 11
`(4) The commissioner may revoke a notice given under 12
subsection (2) at any time by written notice. 13
`13C Deemed lodgment of periodic return--payment by 14
electronic transfer of funds 15
`(1) This section applies if-- 16
(a) an amount of pay-roll tax may be or is required to be, 17
under the Administration Act, section 29,11 paid by the 18
electronic transfer of funds; and 19
(b) an employer makes a payment of periodic liability for a 20
periodic return period by an electronic transfer of funds 21
as required under that Act. 22
`(2) The employer is taken to have lodged a periodic return for the 23
periodic return period to which the payment relates. 24
`(3) The amount of the payment is, for the Administration Act, 25
section 14(a),12 taken to be the amount of the employer's 26
periodic liability stated in the return. 27
`(4) However, if the employer makes more than 1 payment for a 28
periodic return period by the electronic transfer of funds, 29
subsections (2) and (3) apply only to the first payment made 30
by the employer for the period.'. 31
11 Administration Act, section 29 (Methods of payment)
12 Administration Act, section 14 (Making self assessment by lodging return)
s 22 45 s 23
Pay-roll Tax Administration Amendment Bill 2004
Clause 22 Amendment of s 14 (Exemption from furnishing returns) 1
(1) Section 14, heading-- 2
omit, insert-- 3
`14 Exemption from requirement to lodge periodic returns'. 4
(2) Section 14(1)-- 5
omit, insert-- 6
`(1) If the commissioner considers that no tax will be payable by a 7
relevant employer or, if paid, would be refunded, the 8
commissioner may issue a certificate to the employer 9
exempting the employer from the requirement under 10
section 13A to lodge periodic returns. 11
`(1A) An employer to whom a certificate is issued under 12
subsection (1) is not required to lodge periodic returns. 13
14
Note--
15
An employer who is not required to lodge periodic returns is subject to a
16
notification requirement under section 41D and is not exempt from the
17
requirement to lodge an annual return or final return.'.
(3) Section 14(1A) to (3)-- 18
renumber as section 14(2) to (5). 19
Clause 23 Insertion of new ss 14A and 14B 20
After section 14-- 21
insert-- 22
`14A Annual return 23
`(1) This section applies to an employer who is a relevant 24
employer on 30 June in a financial year. 25
`(2) The employer must, not later than 21 July immediately after 26
the end of the year, lodge a return for taxable wages paid or 27
payable by the employer for the year. 28
29
Note--
30
Failure to lodge an annual return is an offence under section 121 of the
31
Administration Act.
`(3) The return must-- 32
(a) be in the approved form; and 33
s 23 46 s 23
Pay-roll Tax Administration Amendment Bill 2004
(b) state-- 1
(i) if the employer is the DGE for a group--the wages 2
that were paid or payable during the designated 3
period for the DGE in the year, as a member of the 4
group, by each employer who was a member of the 5
group for all or part of the designated period; or 6
(ii) for another employer, the wages that were paid or 7
payable during the year by the employer, other 8
than wages that were included, or required to be 9
included, in a final return for a final period for the 10
employer during the year; and 11
(c) state the employer's annual liability or annual refund 12
amount for the year. 13
`(4) Despite subsection (2), an employer is not required to lodge 14
an annual return for a financial year if the employer-- 15
(a) lodged, or was required under section 14B to lodge, a 16
final return during the year; and 17
(b) did not pay, and was not liable to pay, taxable wages 18
during the financial year after the last day of the final 19
period for which the final return was lodged or required 20
to be lodged. 21
22
Note--
23
Lodgment of a final return does not, of itself, affect a relevant
24
employer's obligation to lodge an annual return.
`14B Final return 25
`(1) This section applies if, during a financial year, a change of 26
status happens for a relevant employer. 27
`(2) The employer must, not later than 21 days after the change of 28
status happens, lodge a return for taxable wages paid or 29
payable by the employer for the final period for the change of 30
status. 31
32
Note--
33
Failure to lodge a final return is an offence under section 121 of the
34
Administration Act.
`(3) The return must-- 35
s 24 47 s 26
Pay-roll Tax Administration Amendment Bill 2004
(a) be in the approved form; and 1
(b) state-- 2
(i) if the employer is the DGE for a group--the wages 3
that were paid or payable during the period, as a 4
member of the group, by each employer who was a 5
member of the group for all or part of the period; 6
or 7
(ii) for another employer, the wages that were paid or 8
payable during the period by the employer; and 9
(c) state the employer's final liability or final refund amount 10
for the period.'. 11
Clause 24 Omission of s 16 (Power to obtain information and 12
evidence) 13
Section 16-- 14
omit. 15
Clause 25 Amendment of s 16I (Designated group employer) 16
(1) Section 16I, heading-- 17
omit, insert-- 18
`16I Designation of group member as DGE'. 19
(2) Section 16I(1), from `and nominate' to `under this Act'-- 20
omit. 21
(3) Section 16I(1A), `and nomination'-- 22
omit. 23
(4) Section 16I(3) to (7)-- 24
omit. 25
Clause 26 Omission of ss 16J16L 26
Sections 16J to 16L-- 27
omit. 28
s 27 48 s 27
Pay-roll Tax Administration Amendment Bill 2004
Clause 27 Replacement of pt 5 (Collection and recovery of tax) 1
Part 5-- 2
omit, insert-- 3
`Part 5 Provisions about assessments 4
`Division 1 Reassessments 5
`17 When registered employer may make reassessment 6
`(1) An employer who is registered as an employer under part 4, 7
division 1 may make a reassessment of the employer's 8
periodic liability, annual liability or final liability only if-- 9
(a) the employer is required or permitted under the 10
employer's notice of registration; and 11
(b) the employer is satisfied the amount assessed is not 12
correct; and 13
(c) the commissioner has not made an assessment of the 14
liability, other than under the Administration Act, 15
section 14(a).13 16
`(2) A registered employer must not make a self assessment of a 17
reassessment made by the commissioner. 18
`18 Reassessment--determination of periodic deduction 19
`(1) This section applies if-- 20
(a) the commissioner-- 21
(i) makes a determination under section 9(1) or 9F(1) 22
of the amount of an employer's deduction for a 23
periodic return period; or 24
(ii) revokes a determination mentioned in 25
subparagraph (i); and 26
(b) the making or revocation of the determination-- 27
13 Administration Act, section 14 (Making self assessment by lodging return)
See, also, section 24 (Reassessment by self assessors) of the Administration Act.
s 27 49 s 27
Pay-roll Tax Administration Amendment Bill 2004
(i) relates to a periodic return period for which an 1
assessment of the employer's periodic liability has 2
been made; and 3
(ii) would change the amount of the employer's 4
periodic liability for the period. 5
`(2) A reassessment of the employer's periodic liability for the 6
periodic return period must be made to give effect to the 7
making or revocation of the determination. 8
`(3) If a reassessment required under subsection (2) would change 9
the amount of the employer's annual liability for a financial 10
year, or final liability for a final period, for which an 11
assessment has been made, a reassessment of the employer's 12
annual liability or final liability must be made to take into 13
account the making or revocation of the determination. 14
`19 Reassessment--annual liability of non-group 15
employer who has lodged a final return 16
`(1) This section applies if-- 17
(a) an employer is not a group member on 30 June in a 18
financial year; and 19
(b) the employer lodged, or was required under section 14B 20
to lodge, a final return for a final period during the year 21
and the employer was not a group member during the 22
final period; and 23
(c) the original assessment of the employer's annual 24
liability for the year-- 25
(i) was not made by the commissioner; and 26
(ii) was made as required under section 11B(2); and 27
(d) the employer's annual liability for the year worked out 28
as required under section 11B(2) is greater than it would 29
be if the final return wages and final return liability for a 30
final period mentioned in paragraph (b) were included 31
for working out the liability. 32
`(2) Despite section 11B(2), the commissioner must make a 33
reassessment of the employer's annual liability for the year to 34
s 27 50 s 27
Pay-roll Tax Administration Amendment Bill 2004
include the final return wages and final return liability 1
mentioned in subsection (1)(d) for working out the liability. 2
`(3) If the commissioner includes final return wages and final 3
return liability under subsection (2) for working out the 4
employer's annual liability, the employer's annual deduction 5
for the financial year must be worked out having regard to the 6
days in a final period mentioned in subsection (1)(b). 7
`(4) In this section-- 8
final return liability means the employer's periodic liability 9
amount for a final period mentioned in subsection (1)(b). 10
final return wages means taxable wages paid or payable by 11
the employer for a final period mentioned in subsection (1)(b). 12
`20 Reassessment--change of DGE 13
`(1) This section applies for an employer who is a group member 14
if-- 15
(a) the DGE for the group changes;14 and 16
(b) the change of DGE-- 17
(i) relates to a periodic return period for which an 18
assessment of the employer's periodic liability has 19
been made; and 20
(ii) would change the amount of the employer's 21
periodic liability for the period. 22
`(2) A reassessment of the employer's periodic liability for the 23
periodic return period must be made to give effect to the 24
change of DGE. 25
`(3) If a reassessment required under subsection (2) would change 26
the amount of the employer's annual liability for a financial 27
year, or final liability for a final period, for which an 28
assessment has been made, a reassessment of the employer's 29
annual liability or final liability must be made to take into 30
account the change of DGE. 31
14 See section 16I (Designation of group member as DGE).
s 27 51 s 27
Pay-roll Tax Administration Amendment Bill 2004
`21 Reassessment--making or revocation of order 1
excluding a person from a group 2
`(1) This section applies if-- 3
(a) the commissioner-- 4
(i) makes an order under section 16C, 16D, 16DA 5
or 16E excluding a person from a group; or 6
(ii) revokes an order mentioned in subparagraph (i); 7
and 8
(b) the making or revocation of the order-- 9
(i) relates to a periodic return period for which an 10
assessment of the person's periodic liability has 11
been made; and 12
(ii) would change the amount of the person's periodic 13
liability for the period. 14
`(2) A reassessment of the person's periodic liability for the 15
periodic return period must be made to give effect to the 16
making or revocation of the order. 17
`(3) If a reassessment required under subsection (2) would change 18
the amount of the person's annual liability for a financial year, 19
or final liability for a final period, for which an assessment has 20
been made, a reassessment of the person's annual liability or 21
final liability must be made to take into account the making or 22
revocation of the order. 23
`Division 2 Provisions about particular 24
assessments made by the 25
commissioner 26
`22 Provision about assessments made by 27
commissioner--employer who is required to 28
lodge periodic returns 29
`(1) Subsection (2) applies if an employer lodged, or was required 30
under section 13A to lodge, a periodic return during all or part 31
of a financial year (the relevant period). 32
s 27 52 s 27
Pay-roll Tax Administration Amendment Bill 2004
`(2) In making an assessment or reassessment of the employer's 1
annual liability for the year, the commissioner may treat the 2
employer as if the employer had been exempt under 3
section 14 from lodging periodic returns during all or part of 4
the relevant period. 5
`(3) Subsection (4) applies if an employer lodged, or was required 6
under section 13A to lodge, a periodic return during all or part 7
of a final period (also the relevant period). 8
`(4) In making an assessment or reassessment of the employer's 9
final liability for the final period, the commissioner may treat 10
the employer as if the employer had been exempt under 11
section 14 from lodging periodic returns during all or part of 12
the relevant period. 13
`(5) If subsection (2) or (4) applies-- 14
(a) the employer must be treated for this Act and the 15
Administration Act as if the employer did not have 16
periodic liability, and had been exempt under section 14 17
from lodging periodic returns, for periodic return 18
periods during all or part of the relevant period; and 19
(b) any assessment of periodic liability for a periodic return 20
period mentioned in paragraph (a) is taken not to have 21
been made; and 22
(c) the commissioner may apply, in the order required under 23
the Administration Act, section 42,15 the whole or part 24
of an amount paid or payable by the employer for 25
periodic liability for a periodic return period mentioned 26
in paragraph (a) as payment for a prescribed pay-roll tax 27
liability of the employer; and 28
(d) the commissioner is not prevented from making a 29
subsequent reassessment of the employer's periodic 30
liability, annual liability or final liability under 31
section 23. 32
`(6) For this section, the circumstances in which an employer was 33
required under section 13A to lodge a periodic return during 34
the relevant period include an assessment or reassessment 35
15 Administration Act, section 42 (Application of payments to assessment liability)
s 27 53 s 27
Pay-roll Tax Administration Amendment Bill 2004
mentioned in section 23(2) or (4) being made by the 1
commissioner in relation to the period. 2
`23 Provision about assessments made by 3
commissioner--employer who is exempt from 4
lodging periodic returns 5
`(1) Subsection (2) applies if-- 6
(a) an employer was exempt under section 14 from lodging 7
a periodic return during all or part of a financial year 8
(the exemption period); or 9
(b) the commissioner authorised the employer, under 10
section 13B, to lodge periodic returns for periods other 11
than a month during all or part of a financial year 12
(also the exemption period). 13
`(2) In making an assessment or reassessment of the employer's 14
periodic liability for a periodic return period during the 15
exemption period, and the employer's annual liability for the 16
year, the commissioner may treat the employer as if the 17
employer had been required under section 13A to lodge a 18
periodic return for each month during all or part of the 19
exemption period. 20
`(3) Subsection (4) applies if-- 21
(a) an employer was exempt under section 14 from lodging 22
a periodic return during all or part of a final period 23
(also the exemption period); or 24
(b) the commissioner authorised the employer, under 25
section 13B, to lodge periodic returns for periods other 26
than a month during all or part of a final period 27
(also the exemption period). 28
`(4) In making an assessment or reassessment of the employer's 29
periodic liability for a periodic return period during the 30
exemption period, and the employer's final liability for the 31
final period, the commissioner may treat the employer as if 32
the employer had been required under section 13A to lodge a 33
periodic return for each month during all or part of the 34
exemption period. 35
s 27 54 s 27
Pay-roll Tax Administration Amendment Bill 2004
`(5) The commissioner may make an assessment or reassessment 1
mentioned in subsection (2) or (4) only if-- 2
(a) the employer contravenes section 41D16 during the 3
exemption period; or 4
(b) the employer gave the commissioner false or misleading 5
information in contravention of the Administration Act, 6
section 122 or 123, and the commissioner relied on the 7
information in-- 8
(i) granting an exemption under section 14; or 9
(ii) authorising the employer, under section 13B, to 10
lodge periodic returns for periods other than a 11
month; or 12
(c) the commissioner has made an assessment or 13
reassessment mentioned in section 22(2) or (4) in 14
relation to the exemption period. 15
`(6) If the commissioner makes an assessment or reassessment 16
mentioned in subsection (2) or (4)-- 17
(a) the employer must be treated for this Act and the 18
Administration Act, other than the Administration Act, 19
section 121,17 as if the employer had been required 20
under section 13A to lodge, on the return date, a 21
periodic return for each month during all or part of the 22
exemption period; and 23
(b) the commissioner is not prevented from making a 24
subsequent reassessment of the employer's annual 25
liability or final liability under section 22. 26
`(7) For this section, the circumstances in which an employer was 27
exempt under section 14 from lodging a periodic return during 28
the exemption period include an assessment or reassessment 29
mentioned in section 22(2) or (4) being made by the 30
commissioner in relation to the period.'. 31
16 Section 41D (Notification requirement--employers exempt from lodging periodic
returns)
17 Administration Act, section 121 (Failure to comply with information or lodgment
requirement)
s 28 55 s 30
Pay-roll Tax Administration Amendment Bill 2004
Clause 28 Relocation of s 37 (Avoiding taxation) 1
Section 37-- 2
relocate to part 8, division 3, as inserted by this Act, and 3
renumber as section 42A. 4
Clause 29 Omission of pts 6 and 7 5
Parts 6 and 7-- 6
omit. 7
Clause 30 Replacement of s 41 8
Section 41-- 9
omit, insert-- 10
`Division 1 Refund provisions 11
`41 Application of annual refund amount or final refund 12
amount 13
`(1) This section applies if an employer is entitled to an annual 14
refund amount or final refund amount on an original 15
assessment of the employer's annual liability or final liability. 16
17
Note--
18
See the Administration Act, part 4, division 2, for provisions about
19
entitlement to refunds on a reassessment of an employer's annual
20
liability or final liability.
`(2) The commissioner may apply the amount wholly or partly as 21
payment for-- 22
(a) a tax law liability of the employer; or 23
(b) if the employer is a group member--a prescribed 24
pay-roll tax liability of another member of the group; or 25
(c) a liability mentioned in paragraph (a) or (b) that the 26
commissioner reasonably believes will become payable 27
within 60 days after the entitlement to the refund arises. 28
`(3) If the commissioner does not apply any part of the amount as 29
payment for a liability mentioned in subsection (2) within the 30
60 day period mentioned in subsection (2)(c), the 31
s 30 56 s 30
Pay-roll Tax Administration Amendment Bill 2004
commissioner must refund immediately to the employer the 1
amount not applied. 2
`(4) This section applies despite the Administration Act, 3
section 36.18 4
`(5) The Administration Act, section 39,19 applies to a refund of an 5
amount to the employer, or an application of an amount as 6
payment for an employer, under this section. 7
`(6) For subsection (5), a reference to a taxpayer in the 8
Administration Act, section 39, includes a reference to-- 9
(a) the employer; and 10
(b) if the employer is a group member--another member of 11
the group. 12
`41A Provision for refunds under Administration Act to 13
group members 14
`(1) This section applies if a group member is entitled to a refund, 15
under the Administration Act, section 37,20 of an amount paid 16
by the group member under this Act or the Administration Act 17
in relation to pay-roll tax. 18
`(2) The commissioner may apply all or part of the amount as 19
payment for-- 20
(a) a prescribed pay-roll tax liability of another member of 21
the group; or 22
(b) a liability mentioned in paragraph (a) that the 23
commissioner reasonably believes will become payable 24
within 60 days after the entitlement to the refund arises. 25
`(3) Subsection (2) applies in addition to the Administration Act, 26
section 38(2).21 27
18 Administration Act, section 36 (Refunds made only under this division)
19 Administration Act, section 39 (General provision about refunds)
20 Administration Act, section 37 (Commissioner to refund tax and other amounts)
21 Administration Act, section 38 (Applying amounts to current and future tax
liabilities)
s 30 57 s 30
Pay-roll Tax Administration Amendment Bill 2004
`(4) If the commissioner applies any part of the amount held to a 1
liability mentioned in subsection (2) within the 60 day period 2
mentioned in subsection (2)(b)-- 3
(a) the Administration Act, section 38(3) does not apply; 4
and 5
(b) the commissioner must refund immediately to the 6
employer any part of the amount not applied under 7
subsection (2) or the Administration Act, section 38(2). 8
`(5) This section has effect subject to the Administration Act, 9
section 39. 10
`(6) For subsection (5)-- 11
(a) the Administration Act, section 39 applies to an amount 12
applied under subsection (2) as a payment for a group 13
member; and 14
(b) a reference to a taxpayer in the Administration Act, 15
section 39, includes a reference to a group member. 16
`41B Entitlement to a refund of pay-roll tax 17
`An employer is not entitled to a refund of an amount of 18
pay-roll tax paid, or purportedly paid, by the employer other 19
than under-- 20
(a) section 11BA, 11BE, 11CC or 11CG; or 21
(b) the Administration Act, part 4, division 2. 22
`Division 2 Notification requirements 23
`41C Notification requirement--employers required to 24
work out fixed periodic deduction 25
`(1) An employer who works out the employer's fixed periodic 26
deduction under part 3, division 3 must give written notice to 27
the commissioner of the amount. 28
`(2) The notice must-- 29
(a) be in the approved form; and 30
s 30 58 s 30
Pay-roll Tax Administration Amendment Bill 2004
(b) be given on or before the return date for lodgment of a 1
periodic return by the employer for the periodic return 2
period that includes the relevant calculation day. 3
`(3) In this section-- 4
calculation day-- 5
(a) for an employer who is not a group member--see 6
section 8F; or 7
(b) for the DGE for a group--see section 9C. 8
fixed periodic deduction-- 9
(a) for an employer who is not a group member--see 10
section 8E; or 11
(b) for the DGE for a group--see section 9B. 12
13
Note--
14
Failure to give the notice is an offence under the Administration Act,
15
section 120.
`41D Notification requirement--employers exempt from 16
lodging periodic returns 17
`(1) This section applies if-- 18
(a) an employer is exempt under section 14 from lodging 19
periodic returns; and 20
(b) the total taxable wages paid or payable by the employer 21
for a month is greater than $70 833 in each of 22
3 consecutive months. 23
`(2) Within 28 days of the last day of the third month mentioned in 24
subsection (1)(b), the employer must give written notice to the 25
commissioner stating that the event mentioned in the 26
subsection has happened. 27
28
Note--
29
Failure to give the notice is an offence under the Administration Act,
30
section 120.
s 30 59 s 30
Pay-roll Tax Administration Amendment Bill 2004
`41E Notification requirement--particular group 1
members 2
`(1) This section applies to an employer who is a non-DGE group 3
member-- 4
(a) at any time during the designated period for the 5
employer who is the DGE for the group on 30 June in a 6
financial year; or 7
(b) at any time during a final period for the DGE for the 8
group. 9
`(2) The employer must, within 7 days after the last day, notify the 10
DGE of the taxable wages and interstate wages that were paid 11
or payable by the employer, as a member of the group, 12
during-- 13
(a) if subsection (1)(a) applies--the designated period for 14
the DGE in the year; or 15
(b) if subsection (1)(b) applies--the final period for the 16
DGE.22 17
Maximum penalty--100 penalty units. 18
`(3) In this section-- 19
last day means-- 20
(a) if subsection (1)(a) applies-- 21
(i) if the employer is not a member of the group on 22
30 June in the year--the last day of the final period 23
for the employer ending on the day the employer 24
ceases to pay, or be liable to pay, wages as a 25
member of the group; or 26
(ii) otherwise--30 June in the year; or 27
(b) if subsection (1)(b) applies-- 28
(i) if the employer is not a member of the group on the 29
last day of the final period for the DGE--the last 30
day of the final period for the employer ending on 31
22 See, also, section 81 (Application of s 41E notification requirement in relation to a
transitional year).
s 30 60 s 30
Pay-roll Tax Administration Amendment Bill 2004
the day the employer ceases to pay, or be liable to 1
pay, wages as a member of the group; or 2
(ii) otherwise--the last day of the final period for the 3
DGE. 4
`41F Notification requirement--liquidators and other 5
administrators 6
`(1) This section applies to a person who-- 7
(a) becomes the liquidator of a company that is-- 8
(i) being wound up; and 9
(ii) an employer registered, or required to be 10
registered, as an employer under part 4, division 1; 11
or 12
(b) is appointed as administrator for the property of a 13
person who is registered, or required to be registered, as 14
an employer under part 4, division 1. 15
`(2) The person must, within 14 days of becoming the liquidator or 16
being appointed as the administrator, give written notice to the 17
commissioner stating the person has become the liquidator or 18
been appointed as the administrator. 19
Maximum penalty--40 penalty units. 20
`(3) The Administration Act, section 48,23 does not apply to the 21
person. 22
`(4) In this section-- 23
administrator does not include a liquidator. 24
`Division 3 Other provisions 25
`41G Commissioner may require payment of penalty 26
`(1) This section applies if an employer-- 27
23 Administration Act, section 48 (Particular administrators to notify commissioner of
appointment)
s 30 61 s 30
Pay-roll Tax Administration Amendment Bill 2004
(a) does not lodge a periodic return, annual return or final 1
return in contravention of this Act; or 2
(b) does not pay, in contravention of this Act, an amount of 3
the employer's liability for pay-roll tax in relation to a 4
return; or 5
(c) gives the commissioner a return containing false or 6
misleading information in contravention of the 7
Administration Act, section 122 or 123. 8
`(2) The commissioner may, by written notice given to the 9
employer, require the employer to pay a penalty (the penalty 10
amount) of the greater of the following-- 11
(a) not more than 75% of the amount of the employer's 12
liability for pay-roll tax in relation to the return; 13
(b) $100. 14
`(3) The notice must state-- 15
(a) the date for payment of the penalty amount, being a day 16
that is at least 30 days after the employer receives the 17
notice; and 18
(b) the reasons for the decision to require payment of the 19
penalty amount. 20
`(4) The commissioner may enter into an arrangement for payment 21
of the penalty amount by instalments. 22
`(5) The arrangement may include provision for the payment of 23
interest calculated at the rate for unpaid tax interest for the 24
period starting on the start day and ending on the day the 25
penalty amount is paid in full, both days inclusive. 26
`(6) For this section-- 27
start day means the day after the failure or contravention 28
mentioned in subsection (1). 29
30
Note--
31
The penalty amount is a debt payable to the commissioner and may be
32
recovered in a court of competent jurisdiction, see the Administration
33
Act, section 45.
s 31 62 s 31
Pay-roll Tax Administration Amendment Bill 2004
`41H Period for keeping particular records relating to 1
fringe benefits tax 2
`(1) This section applies to an employer who elects under a 3
regulation to include in returns estimated value amounts for 4
fringe benefits. 5
`(2) The employer must keep a record of the fringe benefits paid or 6
payable by the employer during the financial year in which the 7
election is made. 8
`(3) The person must keep the record until 5 years has elapsed 9
after the earlier of the following-- 10
(a) the employer lodges a final return; 11
(b) the employer elects under a regulation to include in 12
returns actual value amounts for fringe benefits. 13
Maximum penalty--100 penalty units. 14
`(4) The Administration Act, section 118,24 does not apply to the 15
keeping of the record.'. 16
Clause 31 Amendment of s 42 (Agents and trustees) 17
(1) Section 42, heading-- 18
omit, insert-- 19
`42 Application of Act to trustees'. 20
(2) Section 42(1)-- 21
omit, insert-- 22
`(1) If an employer pays, or is liable to pay, wages as trustee of a 23
trust-- 24
(a) the employer must lodge returns, and pay pay-roll tax, 25
as required under this Act in the employer's capacity as 26
trustee; and 27
(b) except as otherwise provided under this Act, each return 28
mentioned in paragraph (a) must be separate and distinct 29
from any return lodged by the employer for wages paid 30
or payable-- 31
24 Administration Act, section 118 (Period for keeping records)
s 32 63 s 32
Pay-roll Tax Administration Amendment Bill 2004
(i) other than as trustee; or 1
(ii) as trustee of another trust; and 2
(c) the employer must do all other things required under 3
this Act in relation to wages paid by the employer. 4
5
Example--
6
An employer, Company X, pays wages in its personal capacity and also
7
as a trustee of Trust Y and Trust Z. The company and trusts are not
8
members of a group and all are registered or required to register as
9
employers under part 4, division 1. The employer must lodge 3 separate
10
returns: for Company X in its personal capacity, as trustee of Trust Y
11
and as trustee of Trust Z.'.
(3) Section 42(2), `an agent or'-- 12
omit, insert-- 13
`a'. 14
Clause 32 Replacement of s 43 (Person in receipt or control of 15
money for absentee) 16
Section 43-- 17
omit, insert-- 18
`43 Notice of change of address for service 19
`(1) An employer who is registered as an employer under part 4, 20
division 1 must give the commissioner written notice of a 21
change of the employer's address for service within 1 month 22
after each change. 23
24
Note--
25
Failure to give the notice is an offence under the Administration Act,
26
section 120.
`(2) In this section-- 27
address for service, for an employer, means-- 28
(a) the employer's address for service shown in the last 29
return lodged by the employer; or 30
(b) if the employer has given the commissioner a notice 31
under this section, the address stated in the last notice 32
given.'. 33
s 33 64 s 35
Pay-roll Tax Administration Amendment Bill 2004
Clause 33 Replacement of ss 4450 1
Sections 44 to 50-- 2
omit, insert-- 3
`44 Cents to be disregarded for calculations 4
`(1) This section applies if-- 5
(a) for this Act, it is necessary to do any of the following-- 6
(i) reduce an amount by a fixed sum for each other 7
fixed sum by which another amount exceeds 8
another amount or a certain proportion of a third 9
amount; 10
(ii) calculate the proportion that 1 amount bears to 11
another amount; 12
(iii) calculate an amount using a formula; and 13
(b) if subsection (2) did not apply, 1 or more of the amounts 14
mentioned in paragraph (a), or an amount included in a 15
formula, would be amounts of dollars and cents. 16
`(2) The cents must be disregarded.'. 17
Clause 34 Insertion of new s 52 18
Part 8-- 19
insert-- 20
`52 Numbering and renumbering of Act 21
`In the next reprint of this Act produced under the Reprints 22
Act 1992, the provisions of this Act must be numbered and 23
renumbered as permitted by the Reprints Act 1992, 24
section 43.'. 25
Clause 35 Insertion of new pt 9 26
After part 8-- 27
insert-- 28
s 35 65 s 35
Pay-roll Tax Administration Amendment Bill 2004
`Part 9 Savings and transitional 1
provisions 2
`Division 1 Preliminary 3
`53 Definitions for pt 9 4
`In this part-- 5
amended, for a provision of this Act, means the provision as 6
amended or inserted by the amending Act. 7
amended Act means this Act as amended by the amending 8
Act. 9
amending Act means the Pay-roll Tax Administration 10
Amendment Act 2004. 11
commencement means the commencement of section 3825 of 12
the amending Act. 13
post-commencement liability means a liability for pay-roll tax 14
arising on or after the commencement, other than a liability 15
relating to a transitional return period. 16
17
Example--
18
The commencement is on 1 March 2005.
19
For an employer who is required under previous section 13 to lodge
20
returns for quarterly periods starting on 1 July, 1 October, 1 January and
21
1 April, the employer's liability for pay-roll tax for the return period
22
ending on 30 June 2005 would be a post-commencement liability.
23
An employer's liability for pay-roll tax for the 2004/2005 financial year
24
would be a post-commencement liability.
pre-commencement act or omission means an act or omission 25
done or omitted to be done for this Act before the 26
commencement. 27
pre-commencement liability means a liability for pay-roll tax 28
arising before the commencement. 29
25 Section 38 (Amendment of s 6 (Revenue laws)) of the amending Act
s 35 66 s 35
Pay-roll Tax Administration Amendment Bill 2004
1
Example--
2
The commencement is on 1 March 2005.
3
For an employer who is required under previous section 13 to lodge
4
returns for each month, the employer's liability for pay-roll tax for the
5
previous return period ending on 28 February 2005 would be a
6
pre-commencement liability.
7
For an employer who is required under previous section 13 to lodge
8
returns for quarterly periods starting on 1 July, 1 October, 1 January and
9
1 April, the employer's liability for pay-roll tax for the previous return
10
period ending on 31 December 2004 would be a pre-commencement
11
liability.
prescribed period means a prescribed period under previous 12
section 11C or 16L.26 13
previous, for a provision of this Act, means the provision as in 14
force before the commencement. 15
previous return period means a return period within the 16
meaning of previous section 3(1) ending before the 17
commencement. 18
transitional final period means the final period for the first 19
change of status happening for an employer on or after the 20
commencement during a transitional year. 21
transitional return period means a return period within the 22
meaning of previous section 3(1) that has started but not 23
ended before the commencement. 24
25
Example--
26
The commencement is on 1 March 2005. For an employer who is
27
required under previous section 13 to lodge returns for quarterly periods
28
starting on 1 July, 1 October, 1 January and 1 April, the return period
29
ending on 31 March 2005 would be a transitional return period.
30
However, for an employer required to lodge monthly returns, there
31
would not be a transitional return period.
transitional year means the financial year during which the 32
commencement falls, except if the commencement is on the 33
first day of the year. 34
26 Previous section 11C (Adjustment of pay-roll tax when employer ceases to be an
employer during a financial year) or 16L (Adjustment of payment of pay-roll tax
when members of a group cease to pay taxable wages or interstate wages during a
financial year)
s 35 67 s 35
Pay-roll Tax Administration Amendment Bill 2004
1
Example--
2
The commencement is on 1 March 2005. The 2004/2005 financial year
3
would be a transitional year.
4
The commencement is on 1 July 2005. There would not be a transitional
5
year.
`Division 2 Application of amended Act and 6
Administration Act 7
`54 Application of amended Act in relation to liabilities 8
etc. arising on or after commencement 9
`(1) The amended Act applies in relation to-- 10
(a) a post-commencement liability; and 11
(b) an act or omission done or omitted to be done for this 12
Act on or after the commencement. 13
14
Example for subsection (1)(b)--
15
The commencement is on 1 March 2005. After the
16
commencement, it is discovered that a person was required to
17
apply for registration as an employer from 1 July 2004. After
18
1 March 2005, the continuing failure to apply for registration is,
19
although it may also relate to a pre-commencement liability, an
20
act or omission done or omitted to be done for this Act after the
21
commencement.
`(2) Subsection (1) has effect subject to division 4.27 22
`55 Registration under s 12A of person required to 23
register before commencement 24
`(1) This section applies if a person was required to apply for 25
registration as an employer under previous section 12 but did 26
not do so before the commencement. 27
`(2) The commissioner may register the person under 28
section 12A.28 29
27 Division 4 (Provisions about periodic liability after commencement)
28 Section 12A (Registration of employer without application)
s 35 68 s 35
Pay-roll Tax Administration Amendment Bill 2004
`(3) If the commissioner registers the person under section 12A, a 1
reference in the previous provisions of this Act to an employer 2
registered under section 12 is taken to include a reference to 3
the person. 4
`56 Application of amended ss 1314 for previous 5
return periods 6
`(1) This section applies if an employer was required under 7
previous section 13 or 14 to furnish a return for a previous 8
return period but did not do so before the commencement. 9
`(2) Amended sections 13 to 14 apply in relation to the employer 10
for the previous return period. 11
`(3) For subsection (2), the employer is taken to be a relevant 12
employer for the return period. 13
`(4) Previous sections 13 and 14 do not apply to the employer for 14
the previous return period. 15
`(5) However, subsection (4) does not affect the employer's 16
liability for contravening previous section 13 or 14 before the 17
commencement. 18
`57 Assessment under amended s 22 in relation to 19
particular pre-commencement liabilities 20
`(1) The commissioner may make an assessment under 21
section 22(2)29 in relation to an employer's liability for 22
pay-roll tax for a financial year ending before the 23
commencement. 24
`(2) For subsection (1), a reference in section 22(5)(c) to a 25
prescribed pay-roll tax liability of the employer is taken to be 26
a reference to tax, within the meaning of previous section 3, 27
payable by the employer. 28
`(3) Section 22(5)(d) does not apply if the commissioner makes an 29
assessment mentioned in subsection (1). 30
`(4) This section applies subject to section 59. 31
29 Section 22 (Provision about assessments made by commissioner--employer who is
required to lodge periodic returns)
s 35 69 s 35
Pay-roll Tax Administration Amendment Bill 2004
`(5) In this section-- 1
assessment means an assessment under previous part 5. 2
`58 Application of amended s 44 to calculations made 3
under previous provisions 4
`(1) Amended section 44 applies for a calculation made under the 5
previous provisions of this Act. 6
`(2) Previous section 3(3) does not apply for the calculation. 7
`59 This Act as a revenue law for the Administration Act 8
`(1) This section provides for how the Administration Act applies 9
to this Act, in relation to particular liabilities, acts and 10
omissions, as a revenue law under the Administration Act.30 11
12
Note--
13
The Administration Act applies to this Act, as a revenue law, except to
14
the extent its application is limited or modified under this section or
15
section 60 or 61.
`(2) The provisions of the Administration Act mentioned in 16
subsection (3) do not apply in relation to-- 17
(a) a pre-commencement liability; or 18
(b) a liability for pay-roll tax for a transitional return period. 19
`(3) For subsection (2), the provisions of the Administration Act 20
that do not apply are each of the following-- 21
(a) part 3 (Assessments of tax); 22
(b) part 4 (Payments and refunds of tax and other amounts), 23
other than sections 29, 34, 40(1)(a) and (b) and (2), 41 24
and 42, division 4, division 5, subdivision 1 and 25
sections 49 to 53; 26
(c) part 5 (Interest and penalty tax); 27
(d) part 6 (Objections and appeals against assessments); 28
(e) sections 124, 125 and 132. 29
30 The Administration Act, section 6 (Revenue laws), declares this Act to be a revenue
law.
s 35 70 s 35
Pay-roll Tax Administration Amendment Bill 2004
`(4) To remove doubt, it is declared that the Administration Act 1
applies in relation to an act or omission done or omitted to be 2
done on or after the commencement, even if the act or 3
omission relates to a liability mentioned in subsection (2). 4
5
Example--
6
The commencement is on 1 March 2005. During an audit in July 2005
7
in relation to the 2003/2004 financial year, a taxpayer fails to provide
8
wage details for the financial year as required under the Administration
9
Act, part 7. Failure to provide the information would be an omission
10
after the commencement, even though it relates to a pre-commencement
11
liability.
`(5) However, the Administration Act, sections 124, 125 and 132 12
do not apply in relation to an act or omission mentioned in 13
subsection (4) if the act or omission relates to a liability 14
mentioned in subsection (2). 15
`(6) For applying the Administration Act, part 4, in relation to a 16
liability, act or omission mentioned in subsection (2) or (4)-- 17
(a) a liability mentioned in subsection (2)(a) or (b) is taken 18
to be an assessment liability for the Administration Act, 19
sections 41 and 42; and 20
(b) penal tax and additional tax are not primary tax for the 21
Administration Act, section 42; and 22
(c) an assessment of further tax under previous part 5 is 23
taken to be a reassessment for the Administration Act, 24
section 46. 25
`(7) Subsection (4) applies subject to subsection (8). 26
`(8) However, to the extent this Act applies to an act or omission 27
mentioned in subsection (4), the application of the 28
Administration Act, section 136 is subject to previous 29
section 38. 30
`(9) If, under this section, a provision of the Administration Act 31
relating to a particular matter applies to this Act and this Act 32
contains provision about the same matter, this Act does not 33
apply to the matter. 34
s 35 71 s 35
Pay-roll Tax Administration Amendment Bill 2004
`60 Application of Administration Act, s 38 1
`An amount relating to a post-commencement liability may be 2
applied under the Administration Act, section 38,31 as 3
payment for a pre-commencement liability or a liability for 4
pay-roll tax for a transitional return period. 5
`61 Second or subsequent offences 6
`(1) For applying the Administration Act, section 13832 to this Act,
the reference in subsection (1)(b) of that section to a further 7
offence is a reference to an offence committed on or after the 8
commencement. 9
`(2) If the Administration Act, section 138(1)(a), applies for an 10
offence against a previous provision of this Act that is 11
repealed by the amending Act, the reference in 12
subsection (1)(b) of that section to a further offence against 13
the provision includes a reference to an offence against a 14
provision of the amended Act or the Administration Act that 15
corresponds to the previous provision. 16
`Division 3 Application of previous provisions 17
`62 Application of previous provisions to particular 18
liabilities etc. 19
`(1) Despite their amendment or repeal by the amending Act, the 20
previous provisions of this Act continue to apply in relation 21
to-- 22
(a) a pre-commencement liability; and 23
(b) a liability for pay-roll tax in relation to a transitional 24
return period; and 25
(c) a pre-commencement act or omission. 26
31 Administration Act, section 38 (Applying amounts to current and future tax
liabilities)
32 Administration Act, section 138 (Second or subsequent offence)
s 35 72 s 35
Pay-roll Tax Administration Amendment Bill 2004
`(2) However, previous section 16L(5)33 does not apply. 1
`(3) Also, subsection (1) has effect subject to sections 55, 56, 58 2
and 59(9).34 3
`Division 4 Provisions about periodic liability 4
after commencement 5
`63 Fixed periodic deduction for periodic return 6
periods after commencement--existing 7
determination 8
`(1) This section applies if-- 9
(a) there is a transitional year; and 10
(b) a determination by the commissioner of the amount of 11
an employer's deduction for a return period, made under 12
previous section 9(7) or 16I(4), is in effect immediately 13
before the commencement. 14
`(2) The amount determined is, for part 3, division 3,35 the 15
employer's fixed periodic deduction for each periodic return 16
period in the transitional year. 17
`(3) However, if the commissioner determines the employer's 18
fixed periodic deduction under amended section 9 or 9F on or 19
after the commencement during the transitional year, the 20
amount determined under the section is the employer's fixed 21
periodic deduction. 22
`64 Fixed periodic deduction for periodic return 23
periods after commencement--existing nomination 24
`(1) This section applies if-- 25
33 Previous section 16L (Adjustment of payment of pay-roll tax when members of a
group cease to pay taxable wages or interstate wages during a financial year)
34 Sections 55 (Registration under s 12A of person required to register before
commencement), 56 (Application of amended ss 1314 for previous return periods),
58 (Application of amended s 44 to calculations made under previous provisions)
and 59 (This Act as a revenue law for the Administration Act)
35 Part 3 (Liability to taxation), division 3 (Periodic liability)
s 35 73 s 35
Pay-roll Tax Administration Amendment Bill 2004
(a) there is a transitional year; and 1
(b) immediately before the commencement-- 2
(i) a nomination made by an employer under previous 3
section 9(5) is in effect; or 4
(ii) a nomination made by the members of a group or 5
the commissioner under previous section 16I(1) 6
or (1A) of the amount of the DGE's deduction is in 7
effect. 8
`(2) The amount nominated is, for part 3, division 3,36 the 9
employer's fixed periodic deduction for each periodic return 10
period in the transitional year until the earlier of the 11
following-- 12
(a) there is a calculation day; 13
(b) the commissioner determines the employer's fixed 14
periodic deduction under amended section 9 or 9F. 15
`(3) Subsection (2) applies subject to section 65. 16
`65 Application of fixed periodic deduction to particular 17
non-group employers after commencement 18
`(1) This section applies to an employer-- 19
(a) who is not a member of a group on the commencement; 20
and 21
(b) whose deduction for the last previous return period 22
ending before the commencement was an amount 23
worked out under previous section 9(3). 24
`(2) For section 8H, the employer can not be a previous interstate 25
wage payer for a periodic return period unless the employer 26
has paid, or been liable to pay, interstate wages on or after the 27
commencement. 28
36 Part 3 (Liability to taxation), division 3 (Periodic liability)
s 35 74 s 35
Pay-roll Tax Administration Amendment Bill 2004
`Division 5 Provisions for annual liability for 1
transitional year 2
`66 Purpose of div 5 3
`This division provides for working out an employer's annual 4
liability for a transitional year. 5
`67 Basic principles for working out employer's annual 6
liability 7
`(1) This section applies if there was a prescribed period during 8
the year for-- 9
(a) the employer; or 10
(b) if the employer was a member of a group during the 11
year--the group. 12
`(2) For working out the employer's annual liability for the 13
transitional year-- 14
(a) taxable wages paid or payable by the employer for the 15
prescribed period are not included in the employer's 16
annual wages for the year; and 17
(b) pay-roll tax paid or payable by the employer for the 18
prescribed period is not included in the employer's 19
periodic liability for periodic returns during the year; 20
and 21
(c) the employer's annual deduction must be worked out 22
without having regard to the days in the prescribed 23
period. 24
`(3) This section applies subject to sections 68, 69, 73 and 74.37 25
37 Sections 68 (Employer who was not a group member for a prescribed period during
the transitional year), 69 (Employer who is a DGE on 30 June in the transitional
year), 73 (Commissioner assessment--employer who becomes a DGE in a
transitional year before commencement) and 74 (Commissioner
assessment--employer who ceases to be a DGE in a transitional year before
commencement)
s 35 75 s 35
Pay-roll Tax Administration Amendment Bill 2004
`68 Employer who was not a group member for a 1
prescribed period during the transitional year 2
`(1) This section applies if-- 3
(a) the employer is not a member of a group on 30 June in 4
the transitional year; and 5
(b) there was a prescribed period for the employer during 6
the year; and 7
(c) the employer was not a member of a group for the 8
prescribed period; and 9
(d) the employer's annual liability for the transitional year 10
worked out as required under section 67(2) is greater 11
than it would be if the section did not apply to the 12
employer. 13
`(2) If the commissioner makes an original assessment of the 14
employer's annual liability for the year, other than under the 15
Administration Act, section 14(a), section 67(2) does not 16
apply to the employer. 17
`(3) If the original assessment of the employer's annual liability 18
for the year was made by the commissioner under the 19
Administration Act, section 14(a), the commissioner must 20
make a reassessment of the liability on the basis that 21
section 67(2) does not apply to the employer. 22
`69 Employer who is a DGE on 30 June in the transitional 23
year 24
`(1) This section applies if-- 25
(a) the employer became the DGE for a group-- 26
(i) during the transitional year; and 27
(ii) before the commencement; and 28
(b) the employer is the DGE for the group continuously 29
until 30 June in the year; and 30
(c) immediately before becoming the DGE for the group, 31
the employer was a member of the group. 32
`(2) For working out the employer's annual liability for the 33
transitional year-- 34
s 35 76 s 35
Pay-roll Tax Administration Amendment Bill 2004
(a) taxable wages paid or payable by the employer for the 1
period (the group member period) in the year during 2
which the employer was a member of the group must be 3
included in the employer's annual wages for the year; 4
and 5
(b) pay-roll tax paid or payable by the employer for the 6
group member period must be included in the 7
employer's periodic liability for periodic return periods 8
during the designated period; and 9
(c) the employer's annual deduction must be worked out 10
having regard to each of the following-- 11
(i) the days in the year on which any employer paid, 12
or was liable to pay, wages as a member of the 13
group, even if the days are not included in the 14
designated period for the DGE for the year; and 15
(ii) the taxable wages and interstate wages paid or 16
payable by any employer, as a member of the 17
group, on the days mentioned in subparagraph (i); 18
and 19
(d) even if section 11BD(1)(a) does not apply, the 20
employer's liability is the annual adjustment amount if 21
the employer was required, under previous part 3, to 22
furnish a return during the year when the employer was 23
a member of the group. 24
`(3) The employer's annual return for the transitional year must 25
state the wages that were paid or payable, as a member of the 26
group, by an employer-- 27
(a) during the designated period for the DGE in the year; 28
and 29
(b) on the days in the year mentioned in subsection (2)(c)(i). 30
`(4) Subsection (3) applies despite section 14A(3)(b). 31
s 35 77 s 35
Pay-roll Tax Administration Amendment Bill 2004
`Division 6 Provisions for final liability for 1
transitional final period 2
`70 Purpose of div 6 3
`This division provides for working out an employer's final 4
liability for a transitional final period. 5
`71 When transitional final period starts 6
`(1) A transitional final period starts on the latest of the following 7
days in the transitional year-- 8
(a) 1 July; 9
(b) the first day on which the person is required to register 10
as an employer under previous part 4; 11
(c) if there was a prescribed period for the employer during 12
the transitional year--the day after the last day of the 13
latest prescribed period for the employer during the 14
year. 15
`(2) This section applies despite section 3D(a).38 16
17
Example--
18
The commencement is on 1 March 2005. An employer who has been a
19
member of a group from 1 July 2004 becomes the DGE for the group on
20
1 May 2005. This is the first change of status for the employer on or
21
after the commencement. The final period for the change of status is a
22
transitional final period starting on 1 July 2004.
`72 Employer who is a DGE on the last day of a 23
transitional final period 24
`(1) This section applies if-- 25
(a) the employer became the DGE for a group-- 26
(i) during a transitional year; and 27
(ii) before the commencement; and 28
38 Section 3D (Meaning of final period)
s 35 78 s 35
Pay-roll Tax Administration Amendment Bill 2004
(b) the employer is the DGE for the group continuously 1
until the last day of the transitional final period; and 2
(c) immediately before becoming the DGE for the group, 3
the employer was a member of the group. 4
`(2) For working out the employer's final liability for the 5
transitional final period-- 6
(a) taxable wages paid or payable by the employer for the 7
period (the group member period) in the year during 8
which the employer was a member of the group must be 9
included in the employer's final wages for the final 10
period; and 11
(b) pay-roll tax paid or payable by the employer for the 12
group member period must be included in the 13
employer's periodic liability amount for the final period; 14
and 15
(c) the employer's final deduction must be worked out 16
having regard to each of the following-- 17
(i) the days in the year before the final period starts on 18
which any employer paid, or was liable to pay, 19
wages as a member of the group, even if the 20
employer to whom this section applies was not a 21
member of the group on those days; 22
(ii) the taxable wages and interstate wages paid or 23
payable by any employer, as a member of the 24
group, on the days mentioned in subparagraph (i); 25
and 26
(d) even if section 11CF(1)(a) does not apply, the 27
employer's liability is the final adjustment amount if the 28
employer was required, under previous part 3, to furnish 29
a return during the year when the employer was a 30
member of the group. 31
`(3) The employer's final return for the transitional final period 32
must state the wages that were paid or payable, as a member 33
of the group, by an employer-- 34
(a) during the final period; and 35
s 35 79 s 35
Pay-roll Tax Administration Amendment Bill 2004
(b) on the days in the transitional year mentioned in 1
subsection (2)(c)(i). 2
`(4) Subsection (3) applies despite section 14B(3)(b). 3
`Division 7 Miscellaneous provisions 4
`73 Commissioner assessment--employer who becomes 5
a DGE in a transitional year before commencement 6
`(1) This section applies in relation to an employer if-- 7
(a) the employer becomes the DGE for a group-- 8
(i) during a transitional year; and 9
(ii) before the commencement; and 10
(b) either-- 11
(i) the employer-- 12
(A) lodges, or is required under section 14B to 13
lodge, a final return for a change of status 14
happening in the transitional year after the 15
commencement; and 16
(B) is the DGE for the group on the last day of 17
the final period; or 18
(ii) if subparagraph (i) does not apply, the employer-- 19
(A) lodges, or is required under section 14A to 20
lodge, an annual return for the transitional 21
year; and 22
(B) is the DGE for the group on 30 June in the 23
year. 24
`(2) The commissioner must make a reassessment of the 25
employer's final liability or annual liability, as applicable, to 26
reduce the relevant deduction by the total amount of the 27
deductions claimed during the year under previous section 16I 28
by any earlier DGE for the group. 29
`(3) Also, in making an original assessment of the employer's final 30
liability or annual liability, as applicable, the commissioner 31
must reduce the relevant deduction by the total amount of the 32
s 35 80 s 35
Pay-roll Tax Administration Amendment Bill 2004
deductions claimed during the year under previous section 16I 1
by any earlier DGE for the group. 2
`(4) In this section-- 3
earlier DGE, for the group, means an employer who was the 4
DGE for the group at any time during the transitional year 5
before the employer to whom this section applies becomes the 6
DGE for the group. 7
relevant deduction means-- 8
(a) for an employer to whom subsection (1)(b)(i) 9
applies--the employer's final deduction for the final 10
period; or 11
(a) for an employer to whom subsection (1)(b)(ii) 12
applies--the employer's annual deduction for the 13
transitional year. 14
`74 Commissioner assessment--employer who ceases 15
to be a DGE in a transitional year before 16
commencement 17
`(1) This section applies in relation to an employer who-- 18
(a) ceases to be the DGE for a group-- 19
(i) during a transitional year; and 20
(ii) before the commencement; and 21
(b) either-- 22
(i) the employer lodges, or is required under 23
section 14B to lodge, a final return for a change of 24
status happening in the transitional year after the 25
commencement; or 26
(ii) if subparagraph (i) does not apply--lodges, or is 27
required under section 14A to lodge, an annual 28
return for the transitional year. 29
`(2) The commissioner must make a reassessment of the 30
employer's final liability or annual liability, as applicable, to 31
reduce the relevant wages by the total amount of the 32
deductions claimed by the employer under previous 33
section 16I during the year. 34
s 35 81 s 35
Pay-roll Tax Administration Amendment Bill 2004
`(3) Also, in making an original assessment of the employer's final 1
liability or annual liability, as applicable, the commissioner 2
must reduce the relevant wages by the total amount of the 3
deductions claimed by the employer under previous 4
section 16I during the year. 5
`(4) In this section-- 6
relevant wages means-- 7
(a) for an employer to whom subsection (1)(b)(i) 8
applies--the employer's final wages for the final period; 9
or 10
(b) for an employer to whom subsection (1)(b)(ii) 11
applies--the employer's annual wages for the 12
transitional year. 13
`75 Delegations under previous s 4A 14
`A delegation under previous section 4A in force immediately 15
before the commencement continues in force. 16
`76 Employers registered under previous s 12 17
immediately before commencement 18
`An employer who is registered as an employer under 19
previous section 12 immediately before the commencement 20
is, on and from the commencement, taken to be registered 21
under part 4, division 1. 22
`77 Notices given by commissioner under previous s 13 23
`(1) A notice given by the commissioner under previous 24
section 13(2)(a) and in force immediately before the 25
commencement is, on and from the commencement, taken to 26
be a notice given under section 13A(2). 27
`(2) A notice given by the commissioner under previous 28
section 13(2)(b) and in force immediately before the 29
commencement is, on and from the commencement, taken to 30
be a notice given under section 13B(2). 31
s 35 82 s 35
Pay-roll Tax Administration Amendment Bill 2004
`78 Continuing effect of exemptions given by 1
commissioner under previous s 14 2
`(1) This section applies if-- 3
(a) the commissioner issued a certificate (an existing 4
exemption), under previous section 14, exempting an 5
employer from lodging monthly returns; and 6
(b) the existing exemption was in force immediately before 7
the commencement. 8
`(2) The existing exemption is, on the commencement, taken to be 9
a certificate exempting the employer from the requirement 10
under section 13A to lodge periodic returns. 11
`(3) To remove doubt, it is declared that the employer is required 12
to lodge annual returns under section 14A even if the existing 13
exemption states the employer is not required to lodge returns 14
for each financial year. 15
`79 Continuing use of particular forms 16
`A form approved before the commencement relating to a 17
provision of this Act repealed by the amending Act may 18
continue to be used after the commencement to facilitate the 19
operation of this part. 20
`80 Application of ss 41 and 41A 21
`A refund to which section 41 or 41A applies may be applied 22
under the section as payment for a liability mentioned in 23
section 41(2) or 41A(2), as applicable, even if the liability-- 24
(a) arose before the commencement; or 25
(b) is for a transitional return period. 26
`81 Application of s 41E notification requirement in 27
relation to a transitional year 28
`(1) This section applies to an employer who is a non-DGE group 29
member-- 30
s 35 83 s 35
Pay-roll Tax Administration Amendment Bill 2004
(a) at any time during a transitional year, if the employer 1
who is the DGE for the group on 30 June in the year 2
became the DGE before the commencement; or 3
(b) if there is a transitional final period for the DGE for the 4
group--at any time in the transitional year on or before 5
the last day of the final period. 6
`(2) If subsection (1)(a) applies, the wages the employer must 7
notify to the DGE under section 41E(2)39 are the taxable 8
wages and interstate wages paid or payable by the employer, 9
as a member of the group, during the transitional year. 10
`(3) If subsection (1)(b) applies, the wages the employer must 11
notify to the DGE under section 41E(2) are the taxable wages 12
and interstate wages paid or payable by the employer, as a 13
member of the group, at any time in the transitional year on or 14
before the last day of the DGE's transitional final period. 15
`(4) Subsections (2) and (3) apply despite section 41E(2)(a) 16
and (b). 17
`82 Application of s 41F to particular liquidators 18
`(1) This section applies to a person who-- 19
(a) becomes a liquidator within 14 days before the 20
commencement; and 21
(b) does not give notice of the matter under previous 22
section 25 before the commencement. 23
`(2) Section 41F40 applies to the liquidator as if the time within 24
which the person is required to give notice under 25
section 41F(2) were 14 days after the commencement. 26
`83 Application of s 43 to particular employers 27
`(1) This section applies to an employer-- 28
(a) whose address for service changes within 1 month 29
before the commencement; and 30
39 Section 41E (Notification requirement--particular group members)
40 Section 41F (Notification requirement--liquidators and other administrators)
s 35 84 s 35
Pay-roll Tax Administration Amendment Bill 2004
(b) who does not give notice of the change under the 1
Pay-roll Tax Regulation 1999, section 26, before the 2
commencement. 3
`(2) Section 4341 applies to the employer as if the time within 4
which the person is required to give notice under section 43 5
were 1 month after the commencement. 6
`84 References in amended Act 7
`For the application of this part, if the context permits, a 8
reference in the amended Act-- 9
(a) to periodic liability includes a reference to liability for 10
pay-roll tax under previous part 3; and 11
(b) to a periodic return includes a reference to a return 12
under previous section 13; and 13
(c) to a periodic return period includes a reference to a 14
previous return period or a transitional return period; 15
and 16
(d) to a return date includes a reference to the date by which 17
a return is required to be furnished under previous 18
section 13; and 19
(e) to an employer required under section 13A to lodge a 20
periodic return includes a reference to an employer 21
required under previous section 13 to furnish a return; 22
and 23
(f) to an employer authorised under section 13B to lodge 24
periodic returns for periods other than a month includes 25
a reference to an employer authorised under previous 26
section 13(2)(b) to furnish returns for periods other than 27
a month; and 28
(g) to unpaid tax interest includes a reference to penal tax 29
under previous section 22; and 30
(h) to penalty tax includes a reference to additional tax 31
under previous section 18. 32
41 Section 43 (Notice of change of address for service)
s 36 85 s 36
Pay-roll Tax Administration Amendment Bill 2004
`85 Transitional regulation-making power 1
`(1) A regulation (a transitional regulation) may make provision 2
about a matter for which-- 3
(a) it is necessary to make provision to allow or facilitate 4
the doing of anything to achieve the transition from the 5
operation of the previous provisions of this Act to the 6
operation of the amended Act and the Administration 7
Act; and 8
(b) this Act does not make provision or sufficient provision. 9
`(2) A transitional regulation may have retrospective operation to a 10
day not earlier than the commencement. 11
`(3) A transitional regulation must declare it is a transitional 12
regulation. 13
`(4) This section and any transitional regulation expire 5 years 14
after the commencement.'. 15
Clause 36 Insertion of new schedule 16
After part 9, as inserted by this Act-- 17
insert-- 18
`Schedule Dictionary 19
section 3 20
actual periodic deduction, for part 3, division 3, 21
subdivision 1, see section 8E. 22
Administration Act means the Taxation Administration Act 23
2001. 24
administrator see the Administration Act, schedule 2. 25
amended, for part 9, see section 53. 26
amended Act, for part 9, see section 53. 27
amending Act, for part 9, see section 53. 28
s 36 86 s 36
Pay-roll Tax Administration Amendment Bill 2004
annual adjustment amount-- 1
(a) for part 3, division 4, subdivision 1, see section 11A(1); 2
and 3
(b) for part 3, division 4, subdivision 2, see section 11BC. 4
annual deduction-- 5
(a) for part 3, division 4, subdivision 1, see section 11A(1); 6
and 7
(b) for part 3, division 4, subdivision 2, see section 11BC. 8
annual liability-- 9
(a) for an employer other than the DGE for a group--see 10
section 11B(1); and 11
(b) for the DGE for a group--see section 11BD(1). 12
annual pay-roll tax amount-- 13
(a) for part 3, division 4, subdivision 1, see sections 11A(1) 14
and 11CL(4); and 15
(b) for part 3, division 4, subdivision 2, see section 11BC. 16
annual refund amount-- 17
(a) for an employer other than the DGE for a group--see 18
section 11BA(2); or 19
(b) for the DGE for a group--see section 11BE(2). 20
annual return means a return mentioned in section 14A. 21
annual wages-- 22
(a) for part 3, division 4, subdivision 1, see section 11A(1); 23
and 24
(b) for part 3, division 4, subdivision 2, see section 11BC. 25
assessed interest, see the Administration Act, section 54(3).42 26
assessment see the Administration Act, schedule 2. 27
calculation day-- 28
(a) for part 3, division 3, subdivision 1, see section 8F; and 29
42 Administration Act, section 54 (Unpaid tax interest)
s 36 87 s 36
Pay-roll Tax Administration Amendment Bill 2004
(b) for part 3, division 3, subdivision 2, see section 9C. 1
change of status see section 3C(1). 2
commencement, for part 9, see section 53. 3
commissioner means the Commissioner of State Revenue 4
appointed under the Administration Act. 5
criteria for registration, for part 4, division 1, see section 11F. 6
designated period, for an employer who is the DGE for a 7
group on 30 June in a financial year-- 8
(a) means the part of the year for which the employer was 9
the DGE for the group; but 10
(b) does not include a part of the year for which the DGE 11
lodged, or was required under section 14B to lodge, a 12
final return. 13
DGE means designated group employer. 14
entitled group member, for part 3, division 6, see 15
section 11CH. 16
excess deduction, for part 3, division 6, see section 11CI(2). 17
false or misleading includes false or misleading because of 18
the omission of a statement. 19
final adjustment amount-- 20
(a) for part 3, division 5, subdivision 1, see section 11CA; 21
and 22
(b) for part 3, division 5, subdivision 2, see section 11CE. 23
final deduction-- 24
(a) for part 3, division 5, subdivision 1, see section 11CA; 25
and 26
(b) for part 3, division 5, subdivision 2, see section 11CE. 27
final liability-- 28
(a) for an employer other than the DGE for a group--see 29
section 11CB(1); and 30
(b) for the DGE for a group--see section 11CF(1). 31
s 36 88 s 36
Pay-roll Tax Administration Amendment Bill 2004
final pay-roll tax amount-- 1
(a) for part 3, division 5, subdivision 1, see sections 11CA 2
and 11CM(4); and 3
(b) for part 3, division 5, subdivision 2, see section 11CE. 4
final period see section 3D. 5
final refund amount-- 6
(a) for an employer other than the DGE for a group--see 7
section 11CC(2); or 8
(b) for the DGE for a group--see section 11CG(2). 9
final return means a return mentioned in section 14B. 10
final wages-- 11
(a) for part 3, division 5, subdivision 1, see section 11CA; 12
and 13
(b) for part 3, division 5, subdivision 2, see section 11CE. 14
fixed periodic deduction-- 15
(a) for part 3, division 3, subdivision 1, see section 8E; and 16
(b) for part 3, division 3, subdivision 2, see section 9B. 17
group member means a person who is a member of a group. 18
non-DGE group member means a group member, other than 19
the DGE for the group. 20
order of entitled group members, for part 3, division 6, see 21
section 11CH. 22
original assessment see the Administration Act, schedule 2. 23
partial amount, for a periodic return period, means the 24
amount worked out using the following formula-- 25
PA = PL x X 26
Y 27
where-- 28
PA means the partial amount in dollars. 29
PL means the employer's periodic liability for the period. 30
s 36 89 s 36
Pay-roll Tax Administration Amendment Bill 2004
X means the number of days in the period that are in the final 1
period. 2
Y means the total number of days in the period. 3
penalty tax see the Administration Act, section 58(1).43 4
periodic liability-- 5
(a) for an employer other than the DGE for a group, see 6
section 8H(1); or 7
(b) for the DGE for a group, see section 9E. 8
periodic liability amount, for an employer for a final period, 9
means the sum of-- 10
(a) the employer's periodic liability for a periodic return 11
period wholly within the final period, even if the return 12
date for lodging the periodic return is after the return 13
date for lodging the final return; and 14
(b) for a day in the final period not included in a periodic 15
return period mentioned in paragraph (a)--the partial 16
amount for the periodic return period that includes the 17
day, even if the return date for lodging the periodic 18
return is after the return date for lodging the final return. 19
periodic return means a return mentioned in section 13A. 20
periodic return period, for lodgment of periodic returns by an 21
employer, means the period under section 13B for which the 22
employer is required to lodge periodic returns. 23
post-commencement liability, for part 9, see section 53. 24
pre-commencement act or omission, for part 9, see 25
section 53. 26
pre-commencement liability, for part 9, see section 53. 27
prescribed pay-roll tax liability means a liability for any of 28
the following-- 29
(a) pay-roll tax; 30
(b) unpaid tax interest in relation to an assessment of 31
liability for pay-roll tax; 32
43 Administration Act, section 58 (Liability for penalty tax)
s 36 90 s 36
Pay-roll Tax Administration Amendment Bill 2004
(c) penalty tax in relation to an assessment of liability for 1
pay-roll tax; 2
(d) any other amount payable under this Act or the 3
Administration Act, or a liability to pay court ordered 4
costs, in relation to pay-roll tax. 5
prescribed period, for part 9, see section 53. 6
previous, for part 9, see section 53. 7
previous return period, for part 9, see section 53. 8
reasonably believes see the Administration Act, schedule 2. 9
reassessment see the Administration Act, schedule 2. 10
relevant employer, for part 4, division 2, see section 13. 11
relevant financial year, for part 3, division 6, see 12
section 11CH. 13
relevant group employer-- 14
(a) for part 3, division 4, subdivision 2, see section 11BC; 15
and 16
(b) for part 3, division 5, subdivision 2, see section 11CE. 17
return means a form approved for lodgment by an employer. 18
return date, for lodgment of a periodic return, annual return 19
or final return by an employer, means the date by which the 20
employer is required under part 4, division 2 to lodge the 21
return and pay tax. 22
self assessment see the Administration Act, schedule 2. 23
significant wage change-- 24
(a) for part 3, division 3, subdivision 1, see section 8G; and 25
(b) for part 3, division 3, subdivision 2, see section 9D. 26
State includes a Territory. 27
tax see the Administration Act, schedule 2. 28
tax law liability see the Administration Act, schedule 2. 29
transitional final period, for part 9, see section 53. 30
transitional return period, for part 9, see section 53. 31
s 37 91 s 40
Pay-roll Tax Administration Amendment Bill 2004
transitional year, for part 9, see section 53. 1
unpaid tax interest see the Administration Act, section 54(1). 2
wages, for part 3, division 5, subdivision 1, see 3
section 11CA.'. 4
Part 3 Amendment of Taxation 5
Administration Act 2001 6
Clause 37 Act amended in pt 3 7
This part amends the Taxation Administration Act 2001. 8
Clause 38 Amendment of s 6 (Revenue laws) 9
Section 6-- 10
insert-- 11
`(4) The Pay-roll Tax Act 1971 is a revenue law. 12
`(5) Subsection (4) is subject to the Pay-roll Tax Act 1971, part 9, 13
division 2.44'. 14
Clause 39 Amendment of pt 13, div 2, hdg (Savings and transitional 15
provisions) 16
Part 13, division 2, heading, after `provisions'-- 17
insert-- 18
`for repealed Stamp Act'. 19
Clause 40 Insertion of new pt 13, div 3 20
Part 13-- 21
44 The Pay-roll Tax Act 1971, part 9 (Savings and transitional provisions), division 2
(Application of amended Act and Administration Act) contains provisions that
modify the operation of this Act.
s 41 92 s 41
Pay-roll Tax Administration Amendment Bill 2004
insert-- 1
`Division 3 Transitional provision for Pay-roll 2
Tax Act 1971 3
`164 Transitional regulation-making power 4
`(1) A regulation (a transitional regulation) may make provision 5
about a matter for which-- 6
(a) it is necessary to make provision to allow or facilitate 7
the doing of anything to achieve the transition from the 8
operation of the previous pay-roll tax Act to the 9
operation of this Act and the amended pay-roll tax Act; 10
and 11
(b) this Act does not make provision or sufficient provision. 12
`(2) A transitional regulation may have retrospective operation to a 13
day not earlier than the commencement. 14
`(3) A transitional regulation must declare it is a transitional 15
regulation. 16
`(4) This section and any transitional regulation expire 5 years 17
after the commencement of this section. 18
`(5) In this section-- 19
amended pay-roll tax Act means the Pay-roll Tax Act 1971 as 20
amended by the Pay-roll Tax Administration Amendment Act 21
2004. 22
previous pay-roll tax Act means the Pay-roll Tax Act 1971 as 23
in force immediately before the commencement of the 24
Pay-roll Tax Administration Amendment Act 2004.'. 25
Part 4 Minor and consequential 26
amendments 27
Clause 41 Minor and consequential amendments of Acts 28
The schedule amends the Acts it mentions. 29
93
Pay-roll Tax Administration Amendment Bill 2004
Schedule Minor and consequential 1
amendments 2
section 41 3
Pay-roll Tax Act 1971 4
1 Section 3B(1), `section 3(1)'-- 5
omit, insert-- 6
`the schedule'. 7
2 Section 3B(2) and (4), `subsection (1)(h)'-- 8
omit, insert-- 9
`paragraph (h)'. 10
3 Part 3, before section 6-- 11
insert-- 12
`Division 1 Imposition of liability'. 13
4 Section 6(1), `section 10'-- 14
omit, insert-- 15
`section 8B'. 16
5 After section 8A-- 17
insert-- 18
`Division 2 Exemptions'. 19
6 Section 8C(2), as relocated by this Act-- 20
omit, insert-- 21
`(2) Divisions 3 to 5 apply to CWA as if-- 22
94
Pay-roll Tax Administration Amendment Bill 2004
Schedule (continued)
(a) a reference in section 8H to the periodic deduction were 1
a reference to the taxable wages paid or payable by 2
CWA during the periodic return period; and 3
(b) a reference in section 11A to the annual deduction were 4
a reference to the taxable wages paid or payable by 5
CWA during the financial year; and 6
(c) a reference in section 11CA to the final deduction were 7
a reference to the taxable wages paid or payable by 8
CWA during the final period.'. 9
7 After section 11CM, as inserted by this Act-- 10
insert-- 11
`Division 7 Avoidance arrangements'. 12
8 Section 11E(2)(a), `42(1)(a), (b) and (f)'-- 13
omit, insert-- 14
`42(1)'. 15
9 Section 11E(6)-- 16
insert-- 17
`return period means-- 18
(a) for an employment agent who is required to lodge 19
periodic returns--a periodic return period; or 20
(b) for an employment agent who is exempt under 21
section 14 from lodging periodic returns--a financial 22
year.'. 23
10 Part 4, before section 12-- 24
insert-- 25
`Division 1 Registration'. 26
95
Pay-roll Tax Administration Amendment Bill 2004
Schedule (continued)
11 Before section 13-- 1
insert-- 2
`Division 2 Returns'. 3
12 Section 15, `furnish to the commissioner'-- 4
omit, insert-- 5
`lodge'. 6
13 Part 4A, before section 16A-- 7
insert-- 8
`Division 1 Preliminary'. 9
14 Before section 16B-- 10
insert-- 11
`Division 2 Grouping of persons'. 12
15 Before section 16I-- 13
insert-- 14
`Division 3 Designated group employer'. 15
16 Section 16I, `designated group employer'-- 16
omit, insert-- 17
`DGE'. 18
17 Section 16I, `return period'-- 19
omit, insert-- 20
`periodic return period'. 21
96
Pay-roll Tax Administration Amendment Bill 2004
Schedule (continued)
18 Section 16I(2), `subsection (2A)'-- 1
omit, insert-- 2
`subsection (4)'. 3
19 Section 16I(2A), `subsection (2)'-- 4
omit, insert-- 5
`subsection (3)'. 6
20 Section 16I(2A), `designated group member'-- 7
omit, insert-- 8
`DGE'. 9
21 Section 16I(2B), `subsection (1A)'-- 10
omit, insert-- 11
`subsection (2)'. 12
22 Section 16I(1A) to (2B)-- 13
renumber as section 16I(2) to (5). 14
23 Section 51(2)(c)(iii), `section 13(2)'-- 15
omit, insert-- 16
`section 13A(2) or 13B(2)'. 17
24 Section 51(2)(d), (h) and (i)-- 18
omit. 19
25 Section 51(2)(b) to (g)-- 20
renumber as section 51(2)(a) to (e). 21
97
Pay-roll Tax Administration Amendment Bill 2004
Schedule (continued)
Workers' Compensation and Rehabilitation Act 2003 1
1 Section 573(1)-- 2
omit, insert-- 3
`(1) The Commissioner of State Revenue appointed under the 4
Taxation Administration Act 2001 may disclose to the 5
Authority or WorkCover any information-- 6
(a) the commissioner has about anything under the Pay-roll 7
Tax Act 1971; and 8
(b) that relates to any matter under this Act or touching the 9
administration of this Act. 10
`(1A) The chief executive of the department within which the 11
Workplace Health and Safety Act 1995 is administered may 12
disclose to the Authority or WorkCover any information the 13
chief executive has relating to any matter under this Act or 14
touching the administration of this Act.'. 15
2 Section 573(2), `commissioner of pay-roll tax'-- 16
omit, insert-- 17
`Commissioner of State Revenue'. 18
© State of Queensland 2004
Authorised by the Parliamentary Counsel
and printed by the Government Printer
[Index] [Search] [Download] [Related Items] [Help]