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PAYROLL TAX ACT 2008

- Act 16 of 2008 - Royal Assent 26 June 2008

Table of Provisions

Long Title

PART 1 - Preliminary

  • 1 Short title
  • 2 Commencement
  • 3 Definitions
  • 4 Taxation Administration Act 1997
  • 5 Act binds the Crown

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

  • 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 care service providers

  • 51 Health care service 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 Local and county councils
  • 59 Local government business entities
  • 60 Limitation on local government exemptions

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

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