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PAYROLL TAX ACT 2007 - NOTES

PAYROLL TAX ACT 2007 - NOTES

Version No. 037

No. 26 of 2007

Version incorporating amendments as at

1 September 2023

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Version No. 037

Payroll Tax Act 2007

No. 26 of 2007

Version incorporating amendments as at

1 September 2023

Endnotes

    1     General information

See www.legislation.vic.gov.au for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

    Minister's second reading speech—

    Legislative Assembly: 23 May 2007

    Legislative Council: 7 June 2007

    The long title for the Bill for this Act was "A Bill for an Act to re-enact and modernise the law relating to payroll tax, to harmonise payroll tax law with New South Wales, to repeal the Pay-roll Tax Act 1971, to amend the Taxation Administration Act 1997 and other Acts and for other purposes."

The Payroll Tax Act 2007 was assented to on 26 June 2007 and came into operation as follows:

Sections 1–107, 109–117 and Schedules 1–3 on 1 July 2007: section 2(1); section 108 on 1 July 2007: section 2(2)(b).

INTERPRETATION OF LEGISLATION ACT 1984 (ILA)

Style changes

Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.

References to ILA s. 39B

Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause.

Interpretation

As from 1 January 2001, amendments to section 36 of the ILA have the following effects:

•     Headings

All headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).

•     Examples, diagrams or notes

All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).

•     Punctuation

All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).

•     Provision numbers

All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).

•     Location of "legislative items"

A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.

•     Other material

Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act.

See section 36(3)(3D)(3E).

    2     Table of Amendments

This publication incorporates amendments made to the Payroll Tax Act 2007 by Acts and subordinate instruments.

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Payroll Tax Act 2007, No. 26/2007

Assent Date:

26.6.07

Commencement Date:

S. 108 on 1.7.07: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Relationships Act 2008, No. 12/2008

Assent Date:

15.4.08

Commencement Date:

S. 73(1)(Sch. 1 item 45) on 1.12.08: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment Act 2008, No. 31/2008

Assent Date:

17.6.08

Commencement Date:

Ss 2427 on 18.6.08: s. 2(1); ss 2023 on 1.7.08: s. 2(3)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Health Services Legislation Amendment Act 2008, No. 79/2008

Assent Date:

11.12.08

Commencement Date:

S. 20 on 31.3.09: Government Gazette 19.2.09 p. 328

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Relationships Amendment (Caring Relationships) Act 2009, No. 4/2009

Assent Date:

10.2.09

Commencement Date:

S. 37(Sch. 1 item 19) on 1.12.09: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Further Amendment Act 2009, No. 83/2009

Assent Date:

8.12.09

Commencement Date:

Ss 1522 on 1.7.09: s. 2(5)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment Act 2010, No. 36/2010

Assent Date:

15.6.10

Commencement Date:

S. 13 on 1.7.10: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment Act 2011, No. 28/2011

Assent Date:

21.6.11

Commencement Date:

Ss 3339 on 1.7.11: s. 2(3)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Statute Law Revision Act 2011, No. 29/2011

Assent Date:

21.6.11

Commencement Date:

S. 3(Sch. 1 item 66) on 22.6.11: s. 2(1)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Further Amendment Act 2011, No. 69/2011

Assent Date:

29.11.11

Commencement Date:

Ss 3, 4 on 1.7.12: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Statute Law Amendment (Directors' Liability) Act 2013, No. 13/2013

Assent Date:

13.3.13

Commencement Date:

S. 57 on 14.3.13: s. 2

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Tax Laws Amendment (Budget and Other Measures) Act 2013, No. 41/2013

Assent Date:

28.6.13

Commencement Date:

Ss 44, 45 on 1.7.13: s. 2(4)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Mental Health Act 2014, No. 26/2014

Assent Date:

8.4.14

Commencement Date:

S. 455(Sch. item 22) on 1.7.14: s. 2(1)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014, No. 40/2014

Assent Date:

17.6.14

Commencement Date:

S. 29 on 18.6.14: s. 2(1)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Further Amendment Act 2015, No. 67/2015 (as amended by No. 40/2016)

Assent Date:

1.12.15

Commencement Date:

Ss 47 on 1.7.16: s. 2(5)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation and Other Acts Amendment Act 2016, No. 40/2016

Assent Date:

28.6.16

Commencement Date:

Ss 3243 on 1.7.16: s. 2(5)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Further Amendment Act 2016, No. 66/2016

Assent Date:

15.11.16

Commencement Date:

S. 6 on 1.7.16: s. 2(3); s. 7 on 16.11.16: s. 2(1)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment Act 2017, No. 28/2017

Assent Date:

27.6.17

Commencement Date:

Ss 6878 on 28.6.17: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Further Amendment Act 2017, No. 67/2017

Assent Date:

19.12.17

Commencement Date:

S. 26 on 1.7.18: s. 2(3)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment Act 2018, No. 22/2018

Assent Date:

13.6.18

Commencement Date:

Ss 2022 on 1.7.18: s. 2(3)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment Act 2019, No. 17/2019

Assent Date:

18.6.19

Commencement Date:

Ss 4755 on 1.7.19: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment (Relief Measures) Act 2020, No. 14/2020

Assent Date:

28.4.20

Commencement Date:

Ss 710 on 29.4.20: s. 2

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation and Mental Health Acts Amendment Act 2021, No. 22/2021 (as amended by No. 52/2021)

Assent Date:

16.6.21

Commencement Date:

Ss 3943 on 1.7.19: s. 2(2); ss 21, 4452 on 1.7.21: s. 2(1); ss 5369 on 1.1.22: s. 2(3)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation and Treasury Legislation Amendment Act 2022, No. 23/2022

Assent Date:

15.6.22

Commencement Date:

Ss 2730 on 16.6.22: s. 2(1)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

Mental Health and Wellbeing Act 2022, No. 39/2022

Assent Date:

6.9.22

Commencement Date:

S. 852 on 1.9.23: s. 2(2)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

State Taxation Acts Amendment Act 2023, No. 18/2023

Assent Date:

27.6.23

Commencement Date:

S. 58 on 1.7.22: s. 2(2); ss 56, 57, 83 on 28.6.23: s. 2(3); ss 5972 on 1.7.23: s. 2(4)

Current State:

This information relates only to the provision/s amending the Payroll Tax Act 2007

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

    3     Explanatory details

No entries at date of publication.



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