Queensland Consolidated Acts

PAYROLL TAX ACT 1971

TABLE OF PROVISIONS

           Long Title

           Contents

           Part 1--Preliminary

   1.      Short title
   2.      Dictionary
   3.      Meaning of superannuation contribution
   3A.     Meaning of termination payment
   4.      Other provisions about meaning of wages—superannuation contributions and GST
   5.      Meaning of change of status
   6.      Meaning of final period
   6A.     Reference to periodic return period or return period
   7.      Notes in text
   8.      Relationship of Act with Administration Act

           Part 2--Liability to taxation

           Division 1--Imposition of liability

   9.      Wages liable to payroll tax
   10.     Imposition of payroll tax on taxable wages
   11.     When liability for payroll tax arises
   12.     Employer to pay payroll tax
   13.     Value of taxable wages

           Division 1A--Contractor provisions

   13A.    Definitions for div 1A
   13B.    Meaning of relevant contract
   13C.    Persons taken to be employers
   13D.    Persons taken to be employees
   13E.    Amounts taken to be wages
   13F.    Liability for payroll tax for payments taken to be wages

           Division 1B--Employment agents

   13G.    Meaning of employment agency contract
   13H.    Persons taken to be employers
   13I.    Persons taken to be employees
   13J.    Amounts taken to be wages
   13K.    Liability for payroll tax for payments taken to be wages
   13L.    Employment agency contract reducing or avoiding liability to payroll tax
   13LA.   Particular avoidance arrangements involving employment agents

           Division 1C--Shares and options

   13M.    Application of div 1C
   13N.    Definitions for div 1C
   13O.    When share or option is granted
   13P.    Grant of share because of exercise of option
   13Q.    Day on which wages are paid or payable
   13R.    Election by grantor of relevant day
   13S.    Automatic election of relevant day
   13T.    Effect of recission or cancellation of share or option
   13U.    Value of taxable wages
   13V.    When services are performed
   13W.    Place where wages are paid or payable

           Division 1D--Allowances
           Subdivision 1--Motor vehicle allowances

   13X.    Definitions for sdiv 1
   13Y.    Exempt component of motor vehicle allowance
   13Z.    Working out the number of exempt kilometres
   13ZA.   Continuous recording method
   13ZB.   Averaging method—how it works
   13ZC.   Averaging method—records to be kept by employer
   13ZD.   Averaging method—what is the averaging period
   13ZE.   Averaging method—recalculation of relevant percentage
   13ZF.   Averaging method—replacing a business vehicle
   13ZG.   Switching between continuous recording and averaging methods
           Subdivision 2--Accommodation allowances
   13ZH.   Exempt rate for accommodation allowance

           Division 2--Exemptions

   14.     Exemption from payroll tax
   14A.    Exemption for parental and adoption leave
   15.     Exemption from payroll tax—certain CWA wages

           Division 3--Periodic liability
           Subdivision 1--Employer other than the DGE for a group

   16.     Application of sdiv 1
   17.     Definitions for sdiv 1
   18.     Meaning of calculation day
   19.     Meaning of significant wage change
   20.     Amount of periodic liability
   21.     Determination by commissioner of fixed periodic deduction
           Subdivision 2--DGE for a group
   22.     Application of sdiv 2
   23.     Definition for sdiv 2
   24.     Meaning of calculation day
   25.     Meaning of significant wage change
   26.     Amount of periodic liability
   27.     Determination by commissioner of fixed periodic deduction
           Subdivision 3--Rebate
   27A.    Rebate for periodic liability

           Division 4--Annual liability
           Subdivision 1--Employer other than the DGE for a group

   28.     Application of sdiv 1
   29.     Definitions for sdiv 1
   30.     Amount of annual liability
   31.     Entitlement to annual refund amount
           Subdivision 2--DGE for a group
   32.     Application of sdiv 2
   33.     Definitions for sdiv 2
   34.     Amount of DGE's annual liability
   35.     Entitlement to annual refund amount
           Subdivision 3--Rebate
   35A.    Rebate for annual payroll tax amount

           Division 5--Final liability
           Subdivision 1--Employer other than the DGE for a group

   36.     Application of sdiv 1
   37.     Definitions for sdiv 1
   38.     Amount of final liability
   39.     Entitlement to final refund amount
           Subdivision 2--DGE for a group
   40.     Application of sdiv 2
   41.     Definitions for sdiv 2
   42.     Amount of DGE's final liability
   43.     Entitlement to final refund amount
           Subdivision 3--Rebate
   43A.    Rebate for final payroll tax amount

           Division 6--Sharing of excess deduction by group members

   44.     Definitions for div 6
   45.     Meaning of excess deduction
   46.     Nomination by DGE of group members to share in excess deduction
   47.     Determination by commissioner of group members to share in excess deduction
   48.     Sharing of excess deduction by entitled group members at end of financial year
   49.     Sharing of excess deduction by entitled group members on group ceasing to exist

           Division 6A--Sharing of excess rebate by group members

   49A.    Definitions for div 6A
   49B.    Meaning of excess rebate
   49C.    Nomination by DGE of group members to share in excess rebate
   49D.    Determination by commissioner of group members to share in excess rebate
   49E.    Sharing of excess rebate by entitled group members at end of relevant financial year
   49F.    Sharing of excess rebate by entitled group members on group ceasing to exist

           Division 7--Avoidance arrangements

   50.     Arrangements for avoidance of tax may be disregarded

           Division 8--Miscellaneous provisions

   51.     Wages paid by or to third parties
   51A.    Joint and several liability of group members

           Part 3--Registration and returns

           Division 1--Registration

   52.     Meaning of criteria for registration
   53.     Application for registration
   54.     Registration of employer without application
   55.     Notice of registration
   56.     Amendment of registration
   57.     Cancellation of registration

           Division 2--Returns

   58.     Definition for div 2
   59.     Periodic returns
   60.     Duration of periodic return period
   61.     Deemed lodgement of periodic return—payment by electronic transfer of funds
   62.     Exemption from requirement to lodge periodic returns
   63.     Annual return
   64.     Final return
   65.     Further returns

           Part 4--Grouping provisions

           Division 1--Interpretation

   66.     Definitions for pt 4
   67.     Grouping provisions to operate independently

           Division 2--Business groups

   68.     Constitution of groups
   69.     Groups of corporations
   70.     Groups arising from the use of common employees
   71.     Groups of commonly controlled businesses
   72.     Groups arising from tracing of interests in corporations
   73.     Smaller groups subsumed into larger groups
   74.     Exclusion of persons from groups
           Division 2A Business groups--interpretation provisions for tracing of interests in corporations
   74A.    Application of div 2A
   74B.    Definitions for div 2A
   74C.    Who are associated persons
   74D.    Who are related persons
   74E.    Direct interest
   74F.    Indirect interest
   74G.    Aggregate interest

           Division 3--Designated group employer

   75.     Designation of group member as DGE

           Part 5--Provisions about assessments

           Division 1--Reassessments

   76.     When registered employer may make reassessment
   77.     Reassessment—determination of periodic deduction
   78.     Reassessment—annual liability of non-group employer who has lodged a final return
   79.     Reassessment—change of DGE
   80.     Reassessment—making or revocation of order excluding a person from a group

           Division 2--Provisions about particular assessments made by the commissioner

   81.     Provision about assessments made by
   82.     Provision about assessments made by

           Part 6--Miscellaneous

           Division 1--Refund provisions

   83.     Application of annual refund amount or final refund amount
   84.     Provision for refunds under Administration Act to group members
   85.     Entitlement to a refund of payroll tax

           Division 2--Notification requirements

   87.     Notification requirement—employers exempt from lodging periodic returns
   87A.    Notification requirement—employers authorised to lodge periodic returns for periods other than a month
   88.     Notification requirement—particular group members
   89.     Notification requirement—liquidators and other administrators

           Division 3--Other provisions

   90.     Commissioner may require payment of penalty
   91.     Period for keeping particular records relating to fringe benefits tax
   92.     Application of Act to trustees
   93.     Avoiding taxation
   94.     Notice of change of address for service
   95.     Cents to be disregarded for calculations
   96.     Approval of forms
   97.     Regulation-making power
   97A.    Application of particular amendments

           Part 7--Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004

           Division 1--Preliminary

   98.     Definitions for pt 7

           Division 2--Application of amended Act and Administration Act

   99.     Application of amended Act in relation to liabilities etc. arising on or after commencement
   100.    Registration under s 54 of person required to register before commencement
   101.    Application of amended ss 58-62 for previous return periods
   102.    Assessment under amended s 81 in relation to particular
   103.    Application of amended s 95 to calculations made under previous provisions
   104.    This Act as a revenue law for the Administration Act
   105.    Application of Administration Act, s 38
   106.    Second or subsequent offences

           Division 3--Application of previous provisions

   107.    Application of previous provisions to particular liabilities etc.

           Division 4--Provisions about periodic liability after commencement

   108.    Fixed periodic deduction for periodic return periods after commencement—existing determination
   109.    Fixed periodic deduction for periodic return periods after commencement—existing nomination
   110.    Application of fixed periodic deduction to particular non-group employers after commencement

           Division 5--Provisions for annual liability for transitional year

   111.    Purpose of div 5
   112.    Basic principles for working out employer's annual liability
   113.    Employer who was not a group member for a prescribed period during the transitional year
   114.    Employer who is a DGE on 30 June in the transitional year

           Division 6--Provisions for final liability for transitional final period

   115.    Purpose of div 6
   116.    When transitional final period starts
   117.    Employer who is a DGE on the last day of a transitional final period

           Division 7--Miscellaneous provisions

   118.    Commissioner assessment—employer who becomes a DGE in a transitional year before commencement
   119.    Commissioner assessment—employer who ceases to be a DGE in a transitional year before commencement
   120.    Delegations under previous s 4A
   121.    Employers registered under previous s 12 immediately before commencement
   122.    Notices given by commissioner under previous s 13
   123.    Continuing effect of exemptions given by commissioner under previous s 14
   124.    Continuing use of particular forms
   125.    Application of ss 83 and 84
   126.    Application of s 88 notification requirement in relation to a transitional year
   127.    Application of s 89 to particular liquidators
   128.    Application of s 94 to particular employers
   129.    References in amended Act
   130.    Transitional regulation-making power

           Part 8--Transitional provisions for Payroll Tax (Harmonisation) Amendment Act 2008

   131.    Interpretation of amended provisions
   132.    Application of amended Act
   133.    Application of avoidance provision for employment agency contracts
   134.    Continuation of orders excluding person from group
           SCHEDULE -- DICTIONARY
           Endnotes