PAYROLL TAX ACT 1971 - As at 1 July 2023 - Act 37 of 1971
PAYROLL TAX ACT 1971
- As at 1 July 2023
- Act 37 of 1971
TABLE OF PROVISIONS
Long Title
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
4A. (Repealed)
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
Subdivision 1 - Wages liable to payroll tax and mental health levy
8A. Application of sdiv 1
9. Wages liable to payroll tax and mental health levy—nexus with Queensland
9A. State in which employee is based
9B. State in which employer is based
9C. Place and day of payment of wages
Subdivision 2 - Other provisions about imposing liability for payroll tax
10. Imposition of payroll tax on taxable wages
10A. Discount for regional employers
11. When liability for payroll tax arises
12. Employer to pay payroll tax
Subdivision 3 - Other provisions about imposing liability for mental health levy
12A. Imposition of mental health levy on taxable wages
12B. When liability for mental health levy arises
12C. Particular employer to pay mental health levy
Subdivision 4 - Value of taxable wages
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 or mental health levy 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 or mental health levy for payments taken to be wages
13L. Employment agency contract reducing or avoiding liability to payroll tax or mental health levy
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 rescission 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 and mental health levy
14A. Exemption for parental, adoption, surrogacy or cultural parent leave
15. Exemption from payroll tax and mental health levy—certain CWA wages
15A. Exemption for services performed or rendered entirely in another country
Division 3 - Periodic liability for payroll tax
Subdivision 1 - Employer other than the DGE for a group
16. Application of sdiv 1
16J. (Repealed)
16K. (Repealed)
16L. (Repealed)
17. Definitions for sdiv 1
18. Meaning of calculation day
18A. (Repealed)
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 for payroll tax
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 for payroll tax
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 5A - Periodic liability for mental health levy
43B. Application of division
43C. Meaning of adjusted primary threshold
43D. Meaning of adjusted additional threshold
43E. Meaning of primary periodic threshold and additional periodic threshold
43EA. Meaning of current financial year
43EB. Meaning of calculation day
43EC. Meaning of significant wage change
43F. Amount of periodic levy liability
Division 5B - Annual liability for mental health levy
43G. Application of division
43H. Meaning of combined periodic liability
43I. Definitions for division
43J. Amount of annual levy liability
43K. Entitlement to annual levy refund amount
Division 5C - Final liability for mental health levy
43L. Application of division
43M. Definitions for division
43N. Amount of final levy liability
43O. Entitlement to final levy refund 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
46A. (Repealed)
46B. (Repealed)
46C. (Repealed)
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
77A. Reassessment—determination of primary periodic threshold or additional periodic threshold
78. Reassessment—annual liability of non-group employer who has lodged a final return
78A. Reassessment—annual levy liability of non-group employer who has lodged a final return
79. Reassessment of payroll tax liability—change of DGE
79A. Reassessment of levy liability—change of DGE
80. Reassessment of payroll tax liability—making or revocation of order excluding a person from a group
80A. Reassessment of levy liability—making or revocation of order excluding a person from a group
Division 2 - Provisions about particular assessments made by the commissioner
81. Provision about payroll tax assessments made by commissioner—employer who is required to lodge periodic returns
81A. Provision about levy assessments made by commissioner—employer who is required to lodge periodic returns
82. Provision about payroll tax assessments made by commissioner—employer who is exempt from lodging periodic returns
82A. Provision about levy assessments made by commissioner—employer who is exempt from lodging periodic returns
PART 6 - MISCELLANEOUS
Division 1 - Refund provisions
83. Application of annual refund amount, annual levy refund amount, final refund amount or final levy refund amount
84. Provision for refunds under Administration Act to group members
85. Entitlement to a refund
Division 2 - Notification requirements
86. (Repealed)
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
88A. Notification requirements—annual information for groups
88B. Notification requirements—final return information for non-DGE group member
88C. Notification requirements—final return information for DGE
88D. Notification requirements—employer joining a group
88E. Notification requirements—revised group wage information
89. Notification requirement—liquidators and other administrators
Division 3 - Other provisions
89A. Commissioner may give group information to incoming DGE
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 pre-commencement liabilities
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 s14
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. (Expired)
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
PART 9 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2010
Division 1 - Interpretation
135. Definitions for pt 9
Division 2 - Application of amended Act and Administration Act
136. Application of amended Act
137. Exemption of penalty under s 90
138. Remission of unpaid tax interest and penalty tax under the Administration Act
139. Exemption for offences
140. Reassessment—final return included excluded wages
PART 10 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011
141. Assessment and payment of payroll tax for shares and options
142. Application of pt 2, div 1C for granting of particular shares or options
PART 11 - TRANSITIONAL PROVISION FOR REVENUE AMENDMENT AND TRADE AND INVESTMENT QUEENSLAND ACT 2013
143. Exemption under s 14A
PART 12 - TRANSITIONAL PROVISION FOR PAYROLL TAX REBATE, REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2015
144. Application of s 13B
PART 13 - TRANSITIONAL PROVISION FOR REVENUE LEGISLATION AMENDMENT ACT 2018
145. Retrospective application of increased rebate under ss 27A, 35A and 43A
PART 14 - TRANSITIONAL PROVISION FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2018
146. Retrospective operation of amended s 13Y
PART 15 - TRANSITIONAL PROVISIONS FOR REVENUE LEGISLATION AMENDMENT ACT 2022
Division 1 - Extension of apprentice and trainee rebate
147. Retrospective application of particular provisions
Division 2 - Provisions about changes to deductions for financial year ending 30 June 2023
Subdivision 1 - Preliminary
148. Purpose of division
148A. Definitions for division
Subdivision 2 - Working out payroll tax for transitional financial year
148B. Working out fixed periodic deductions for transitional financial year
148C. Working out annual deduction for transitional financial year—employer other than the DGE for a group
148D. Working out annual deduction for transitional financial year—DGE for a group
148E. Working out final deduction for transitional financial year—employer other than the DGE for a group
148F. Working out final deduction for transitional financial year—DGE for a group
Subdivision 3 - Provisions for returns
148G. Additional information required for particular annual returns
148H. Additional information required for particular final returns
PART 16 - TRANSITIONAL PROVISIONS FOR BETTING TAX AND OTHER LEGISLATION AMENDMENT ACT 2022
149. Imposition and calculation of mental health levy for 2022–23 financial year
150. Notification requirements for groups in January 2023
151. Notification requirements under s 88A for 2022–23 financial year
SCHEDULE - Dictionary