PAYROLL TAX ACT 2008
- Act 16 of 2008 - Royal Assent 26 June 2008Table of Provisions
Long TitlePART 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 Payroll tax paid under corresponding applied law
PART 3 - Wages Division 1 - General concept of wages
- 13 What are 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
- 17 Wages include 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
- 25 Section 25
- 26 Place where wages are payable
Division 5 - Termination payments
Division 6 - 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
Division 3 - Health care service providers
Division 4 - Maternity and adoption leave
Division 5 - Volunteer firefighters and emergency service volunteers
Division 6 - Local government
- 58 Local and county councils
- 59 Local government business entities
- 60 Limitation on local government exemptions
Division 7 - Other government and defence
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
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
corporationsDivision 4 - Miscellaneous
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
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 Provisions specific to this jurisdiction
- 101 Regulations
- 102 Nature of proceedings for offences
- 103 Administration of Act
- 104 Savings, transitional and other provisions
- 105 Section 105
- 106 Section 106
- 107 Section 107 SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 SCHEDULE 6
[ Note: This table has been automatically generated and may be incomplete. ]