PAYROLL TAX ACT 2007 - SECT 12 Payroll tax paid under corresponding applied law

PAYROLL TAX ACT 2007 - SECT 12

    (1)     For the purposes of ascertaining the payroll tax payable under this Act by an employer who during a return period pays taxable wages and Commonwealth place wages, there is to be deducted from the amount of payroll tax payable by the employer under this Act the amount of payroll tax payable by the employer under the corresponding applied law.

    (2)     In this section—

"Commonwealth Act" means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

"Commonwealth place wages" means wages that would be taxable wages within the meaning of the corresponding applied law if the corresponding applied law applied in relation to each place in this jurisdiction that is a Commonwealth place;

"corresponding applied law" means the provisions of the Payroll Tax Act 2007 that would apply in relation to each place in this jurisdiction that is a Commonwealth place, pursuant to section 6(2) of the Commonwealth Act, if those provisions were excluded provisions within the meaning of section 6(1) of the Commonwealth Act.

S. 12A inserted by No. 28/2017 s. 70, repealed by No. 17/2019 s. 48.

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Part 3—Wages

Division 1—General concept of wages