PAYROLL TAX ACT 2009
Table of Provisions
PART 1--Preliminary
PART 2--Imposition of payroll tax
Division 1--Imposition of tax
- 6 Imposition of payroll tax
- 7 Who is liable for payroll tax?
- 8 Amount of payroll tax
- 9 When must payroll tax be paid?
Division 2--Taxable wages
- 10 What are taxable wages
- 11 Wages that are taxable in this jurisdiction
- 11A Jurisdiction in which employee is based
- 11B Jurisdiction in which employer is based
- 11C Place and date of payment of wages
Division 3--Other
- 12 Liability for payroll tax not affected by subsequent amendment to Act
PART 3--Wages
Division 1--General concept of wages
Division 2--Fringe benefits
- 14 Wages include fringe benefits
- 15 Value of wages comprising fringe benefits
- 16 Employer election regarding taxable value of fringe benefits
Division 3--Superannuation contributions
Division 4--Shares and options
- 18 Inclusion of grant of shares and options as wages
- 19 Choice of relevant day
- 20 Deemed choice of relevant day in special cases
- 21 Effect of rescission, cancellation of share or option
- 22 Grant of share pursuant to exercise of option
- 23 Value of shares and options
- 24 Inclusion of shares and options granted to directors as wages
- 26 Place where wages are payable
Division 5--Termination payments
- 27 Definitions
- 28 Termination payments
Division 6--Allowances
- 29 Motor vehicle allowances
- 30 Accommodation allowances
Division 7--Contractor provisions
- 31 Definitions
- 32 What is a relevant contract?
- 33 Persons taken to be employers
- 34 Persons taken to be employees
- 35 Amounts under relevant contracts taken to be wages
- 36 Liability provisions
Division 8--Employment agents
- 37 Definitions
- 38 Persons taken to be employers
- 39 Persons taken to be employees
- 40 Amounts taken to be wages
- 41 Liability provisions
- 42 Agreement to reduce or avoid liability to payroll tax
Division 9--Other
- 43 Value of wages paid in kind
- 44 GST excluded from wages
- 45 Wages paid by group employers
- 46 Wages paid by or to third parties
- 47 Agreement etc to reduce or avoid liability to payroll tax
PART 4--Exemptions
Division 1--Non-profit organisations
- 48 Non-profit organisations
Division 2--Education and training
- 49 Schools and educational services and training
- 50 Community Development Employment Project
Division 3--Health services providers
- 51 Health services providers
- 52 Division not to limit other exemptions
Division 4--Maternity and adoption leave
- 53 Maternity and adoption leave
- 54 Administrative requirements for exemption
Division 5--Volunteer firefighters and emergency service volunteers
- 55 Volunteer firefighters
- 56 Emergency service volunteers
- 57 Limitation of exemption
Division 6--Local government
- 58 Councils
- 59 Limitation on local government exemptions
- 60 Specified activities
Division 7--Other government and defence
- 61 State Governors
- 62 Defence personnel
- 63 War Graves Commission
Division 8--Foreign government representatives and international agencies
- 64 Consular and non-diplomatic representatives
- 65 Trade commissioners
- 66 Australian–American Fulbright Commission
Division 9--Services outside Australia
- 66A Wages paid or payable for or in relation to services performed in other countries
PART 5--Grouping of employers
Division 1--Interpretation
- 67 Definitions
- 68 Grouping provisions to operate independently
Division 2--Business groups
- 69 Constitution of groups
- 70 Groups of corporations
- 71 Groups arising from the use of common employees
- 72 Groups of commonly controlled businesses
- 73 Groups arising from tracing of interests in corporations
- 74 Smaller groups subsumed by larger groups
Division 3--Business groups--tracing of interests in corporations
- 75 Application
- 76 Direct interest
- 77 Indirect interest
- 78 Aggregation of interests
Division 4--Miscellaneous
- 79 Exclusion of persons from groups
- 80 Designated group employers
- 81 Joint and several liability
PART 6--Adjustments of tax
- 82 Determination of correct amount of payroll tax
- 83 Annual adjustment of payroll tax
- 84 Adjustment of payroll tax when employer changes circumstances
- 85 Special provision where wages fluctuate
PART 7--Registration and returns
- 86 Registration
- 87 Returns
PART 8--Collection and recovery of tax
Division 1--Agents and trustees generally
- 88 Application
- 89 Agents and trustees are answerable
- 90 Returns by agent or trustee
- 91 Liability to pay tax
- 92 Indemnity for agent or trustee
Division 2--Special cases
- 93 Tax not paid during lifetime
- 94 Payment of tax by executors or administrators
- 95 Assessment if no probate within 6 months of death
- 96 Person in receipt or control of money for absentee
- 97 Agent for absentee principal winding-up business
- 98 Recovery of tax paid on behalf of another person
- 99 Liquidator to give notice
PART 9--General
- 100 Returns etc to be completed in manner approved by Commissioner
- 101 Regulations
