PAYROLL TAX ACT 2007 - SCHEDULE 1

Schedule 1—Calculation of payroll tax liability

Part 1—Interpretation

1 Definitions

In this Schedule—

Sch. 1 cl. 1 def. of C inserted by No. 22/2021 s. 53.

C is the number of days in the relevant financial year in respect of which—

(a) in the case of an employer, the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group); or

(b) in the case of a group of employers, at least one member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages;

Sch. 1 cl. 1 def. of

COVID-19 debt temporary payroll tax surcharge inserted by No. 18/2023 s. 59.

COVID-19 debt temporary payroll tax surcharge means an additional amount of payroll tax calculated in accordance with this Schedule, being the amount represented in a formula by the variable T ;

"financial year" means the financial year commencing on 1 July 2007 or on 1 July in any subsequent financial year;

Sch. 1 cl. 1

def. of

FY

inserted by No. 31/2008 s. 24(a).

FY is the number of days in the financial year;

Sch. 1 cl. 1 def. of GIW inserted by No. 22/2021 s. 53.

GIW represents the total interstate wages paid or payable by the group concerned during the relevant financial year;

Sch. 1 cl. 1 def. of GTW inserted by No. 22/2021 s. 53.

GTW represents the total taxable wages paid or payable by the group concerned during the relevant financial year;

Sch. 1 cl. 1 def. of mental health and wellbeing surcharge inserted by No. 22/2021 s. 53.

"mental health and wellbeing surcharge" means an additional amount of payroll tax calculated in accordance with this Schedule, being the amount represented in a formula by the variable S ;

Sch. 1 cl. 1

def. of

R

amended by Nos 31/2008 s. 25(a), 36/2010 s. 13(1), 40/2014 s. 29(1), 28/2017 s. 71(1), 22/2018 s. 21(1), 17/2019 s. 55(1), 14/2020 s. 8, 22/2021 s. 47, 18/2023 s. 58.

"R" is—

(a) for the financial year commencing on 1 July 2007—5·05%;

(b) for the financial year commencing on 1 July 2008 or 1 July 2009—4·95%;

(d) for the financial year commencing on 1 July 2014, 2015 or 2016—4∙85%;

(e) for the financial year commencing on 1 July 2017—

(i) 3·65% in the case of a regional employer; and

(ii) 4·85% in any other case;

(f) for the financial year commencing on 1 July 2018—

(i) 2·425% in the case of a regional employer; and

(ii) 4·85% in any other case;

(fa) for the financial year commencing on 1 July 2019—

(i) 1·2125% in the case of a bushfire relief regional employer; and

(ii) 2·425% in the case of any other regional employer; and

(iii) 4·85% in any other case;

(g) for the financial year commencing on 1 July 2020—

(iaa) 1·2125% in the case of a bushfire relief regional employer; and

(i) 2·02% in the case of any other regional employer; and

(ii) 4·85% in any other case;

(h) for the financial year commencing on 1 July 2021 and each subsequent financial year—

(i) 1·2125% in the case of a regional employer; and

(ii) 4·85% in any other case.

"relevant financial year" means the financial year to which the calculation of the relevant payroll tax relates;

Sch. 1 cl. 1 def. of TA or threshold amount substituted by No. 40/2016 s. 35, amended by Nos 28/2017 s. 71(2), 17/2019 s. 54(2), 22/2021 s. 45.

"TA" or threshold amount means—

(a) for the financial year commencing on 1 July 2015—$550 000;

(b) for the financial year commencing on 1 July 2016—$575 000;

(d) for the financial year commencing on 1 July 2018, 2019 or 2020—$650 000;

(e) for the financial year commencing on 1 July 2021 and each subsequent financial year—$700 000.

Sch. 1 cl. 1A inserted by No. 22/2021 s. 54.

1A Determination of surcharge threshold amount for employer or group of employers

(1) For the purposes of this Schedule, the first surcharge threshold amount or STA ₁ for an employer or a group of employers is the amount calculated in accordance with the following formula—

(2) For the purposes of this Schedule, the second surcharge threshold amount or STA ₂for an employer or a group of employers is the amount calculated in accordance with the following formula—

Sch. 1 cl. 1B inserted by No. 18/2023 s. 60.

1B Determination of COVID-19 debt temporary payroll tax surcharge

For the purposes of this Schedule, the amount of the COVID-19 debt temporary payroll tax surcharge is—

(a) for a financial year commencing on or after 1 July 2023 and before 1 July 2033—the amount equal to S ; or

(b) for a financial year commencing on or after 1 July 2033—zero.

Part 2—Employers who are not members of a group

2 Application of Part

This Part applies only to an employer who is not a member of a group.

3 Definitions

In this Part—

Sch. 1 cl. 3 def. of C repealed by No. 22/2021 s. 55.

* * * * *

IW represents the total interstate wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant financial year;

TW represents the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant financial year.

Sch. 1 cl. 4 (Heading) amended by No. 31/2008 s. 27.

Sch. 1 cl. 4 amended by No. 31/2008 s. 24(b).

4 Payroll of employer not more than threshold

An employer is not liable to pay payroll tax for a financial year if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during that year is not more than the "employer's threshold amount", being the amount calculated in accordance with the following formula—

Sch. 1 cl. 5 amended by Nos 31/2008 s. 24(b), 22/2021 s. 56, 18/2023 s. 61.

5 Payroll of employer over threshold

If the total taxable wages and interstate wages paid or payable by an employer (otherwise than as a member of a group) during a financial year is more than the employer's threshold amount, the employer is liable to pay as payroll tax for that year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during the relevant financial year is not more than the first surcharge threshold amount—zero; or

(b) if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during the relevant financial year is more than the first surcharge threshold amount but not more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—

; or

(c) if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during the relevant financial year is more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—

Part 3—Groups with a designated group employer

6 Application of Part

This Part applies only to an employer who is a member of a group for which there is a designated group employer.

7 Definitions

In this Part—

Sch. 1 cl. 7 def. of C repealed by No. 22/2021 s. 57.

* * * * *

Sch. 1 cl. 7 def. of D inserted by No. 28/2017 s. 72.

D is the deductible amount determined in accordance with clause 7A;

Sch. 1 cl. 7 defs of GIW and GTW repealed by No. 22/2021 s. 57.

* * * * *

Sch. 1 cl. 7 def. of JTW inserted by No. 28/2017 s. 72.

"JTW", for clauses 9 and 9A, represents the total taxable wages paid or payable during the relevant financial year by the employers covered by the return (as members of a group);

Sch. 1 cl. 7 def. of P _brreinserted by No. 22/2021 s. 39(a), amended by No. 22/2021 s. 48(a).

P _brreis—

(a) for a financial year commencing on 1 July 2019 or 1 July 2020—that part of JTW that is attributable to all bushfire relief regional employers; or

(b) for any other financial year—zero;

Sch. 1 cl. 7 def. of P _einserted by No. 28/2017 s. 72.

P _eis that part of JTW that is attributable to all employers who are not regional employers;

Sch. 1 cl. 7 def. of P _reinserted by No. 28/2017 s. 72, substituted by No. 22/2021 s. 39(b), amended by No. 22/2021 s. 48(b).

P _reis—

(a) for a financial year commencing on 1 July 2019 or 1 July 2020—that part of JTW that is attributable to all regional employers, other than bushfire relief regional employers; or

(b) for any other financial year—that part of JTW that is attributable to all regional employers;

Sch. 1 cl. 7 def. of R _brreinserted by No. 22/2021 s. 39(a).

R _brreis the percentage specified in the definition of R that relates to a bushfire relief regional employer;

Sch. 1 cl. 7 def. of R _einserted by No. 28/2017 s. 72, substituted byNos 22/2018 s. 21(2)(a), 22/2021 s. 39(c).

R _eis the percentage specified in the definition of R that applies to an employer who is not a regional employer;

Sch. 1 cl. 7 def. of R _reinserted by No. 28/2017 s. 72, substituted by Nos 22/2018 s. 21(2)(b), 22/2021 s. 39(d).

R _reis the percentage specified in the definition of R that applies to a regional employer;

TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant financial year.

Sch. 1 cl. 7A inserted by No. 28/2017 s. 73.

7A Deductible amount for the purposes of this Part

For the purposes of this Part, the deductible amount is the amount calculated in accordance with the following formula—

Sch. 1 cl. 8 (Heading) amended by No. 31/2008 s. 27.

Sch. 1 cl. 8 amended by No. 31/2008 s. 24(b).

8 Payroll of group not more than threshold

None of the members of a group is liable to pay payroll tax for the financial year if the total taxable wages and interstate wages paid or payable by the group during that year is not more than the "group threshold amount", being the amount calculated in accordance with the following formula—

Sch. 1 cl. 9 (Heading) amended by No. 22/2021 s. 40(1).

Sch. 1 cl. 9 amended by No. 31/2008 s. 24(b), substituted by No. 28/2017 s. 74.

9 Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of the same type

Sch. 1 cl. 9(1) substituted by No. 22/2021 s. 40(2).

(1) This clause applies if an approval is in force under section 87(2) for a designated group employer to lodge a joint return and the members of the group covered by the return are—

Sch. 1 cl. 9(1)(a) amended by No. 22/2021 s. 50.

(a) for a financial year commencing on 1 July 2019 or 1 July 2020—

(i) all regional employers other than bushfire relief regional employers; or

(ii) all employers who are not regional employers; or

(iii) all bushfire relief regional employers; or

(b) for any other financial year—

(i) all regional employers; or

(ii) all employers who are not regional employers.

(2) If the total taxable wages and interstate wages paid or payable by the group during the financial year is more than the group threshold amount, payroll tax is payable as provided by subclauses (3) and (4).

Sch. 1 cl. 9(3) amended by Nos 22/2021 s. 58(1), 18/2023 s. 62(1).

(3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or

(b) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is more than the first surcharge threshold amount but not more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—

; or

(c) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—

Sch. 1 cl. 9(4) amended by Nos 22/2021 s. 58(2), 18/2023 s. 62(2).

(4) Each member of the group who is not covered by the return is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or

; or

Sch. 1 cl. 9A (Heading) amended by No. 22/2021 s. 41(1).

Sch. 1 cl. 9A inserted by No. 28/2017 s. 74.

9A Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type

(1) This clause applies if—

(a) an approval is in force under section 87(2) for a designated group employer to lodge a joint return; and

Sch. 1 cl. 9A(1)(b) substituted by No. 22/2021 s. 41(2).

(b) the members of the group covered by the return are not all of the same type of employer.

Sch. 1 cl. 9A(3) amended by Nos 22/2021 ss 41(3), 59(1) (as amended by No. 52/2021 s. 65), 18/2023 s. 63(1).

(3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or

; or

Sch. 1 cl. 9A(4) amended by Nos 22/2021 s. 59(2), 18/2023 s. 63(2).

(4) Each member of the group who is not covered by the return is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or

; or

Sch. 1 cl. 9B inserted by No. 28/2017 s. 74.

9B Payroll of group over threshold—where no section 87(2) approval in force

(1) This clause applies if an approval under section 87(2) is not in force for a designated group employer.

(2) If the total taxable wages and interstate wages paid or payable by a group during the financial year is more than the group threshold amount, payroll tax is payable as provided by subclauses (3) and (4).

Sch. 1 cl. 9B(3) amended by Nos 22/2021 s. 60(1), 18/2023 s. 64(1).

(3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or

; or

Sch. 1 cl. 9B(4) amended by Nos 22/2021 s. 60(2), 18/2023 s. 64(2).

(4) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount for that member—zero; or

Part 4—Groups with no designated group employer

10 Application of Part

This Part applies only to an employer who is a member of a group for which there is no designated group employer.

11 Definition

In this Part—

TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant financial year.

Sch. 1 cl. 12 amended by Nos 22/2021 s. 61, 18/2023 s. 65.

12 Calculation of payroll tax

Each member of the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—

where S is—

(a) if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or

; or

Part 5—Motor vehicle allowances

13 Continuous recording method

If an employer selects the continuous recording method for the purposes of determining the number of business kilometres travelled during the financial year, the following details are required to be recorded by the employer—

(a) the odometer readings at the beginning and end of each business journey undertaken by the person during a financial year by means of a motor vehicle provided or maintained by the person;

(b) the specific purpose for which each such business journey was taken;

(c) the distance travelled by the person during the financial year in the course of all such business journeys (which is taken to be the number of business kilometres travelled during the financial year ), calculated on the basis of the odometer readings referred to in paragraph (a).

14 Averaging method

(1) If an employer selects the averaging method for the purposes of determining the number of business kilometres travelled during the financial year, the following details are required to be recorded by the employer—

(a) the odometer readings at the beginning and end of each business journey undertaken by the person during the relevant 12-week period by means of a motor vehicle provided or maintained by the person;

Note

Clause 15 defines the relevant 12-week period.

(b) the specific purpose for which each such business journey was taken;

(c) the distance travelled by the person during the relevant 12-week period in the course of all such business journeys, calculated on the basis of the odometer readings referred to in paragraph (a);

(d) the odometer readings at the beginning and end of the relevant 12-week period for each motor vehicle provided or maintained by the person for the purpose of undertaking business journeys;

(e) the distance travelled by each such vehicle during the relevant 12-week period, calculated on the basis of the odometer readings referred to in paragraph (d);

(f) the distance travelled by the person in the course of business journeys undertaken by means of each such vehicle during the relevant 12-week period, calculated as a percentage of the distance travelled by that vehicle during that period (the relevant percentage );

(g) the odometer readings at the beginning and end of the financial year for each vehicle provided or maintained by the person for the purpose of undertaking business journeys;

(h) the distance travelled by each such vehicle during the financial year, calculated on the basis of the odometer readings referred to in paragraph (g);

(i) the distance travelled by the person in the course of business journeys undertaken by means of each such vehicle during the financial year (which is taken to be the number of business kilometres travelled during the financial year ), calculated on the basis that the percentage of that distance that was travelled by the person in the course of business journeys undertaken by means of each such vehicle during the financial year is the same as the relevant percentage.

(2) For the next succeeding 4 financial years after the first financial year in which odometer details are recorded in accordance with subclause (1), an employer is not required to calculate the relevant percentage, or record the details referred to in subclause (1)(a)–(f), for the person but is required to record the other details referred to in that subclause.

(3) Accordingly, for the next succeeding 4 financial years after the first financial year in which odometer details are recorded in accordance with subclause (1), the number of business kilometres travelled during the financial year is to be calculated (as referred to in subclause (1)(i)) on the basis of the relevant percentage calculated for the first financial year.

(4) Despite subclauses (2) and (3), an employer is required to calculate the relevant percentage for a financial year, and record the details referred to in subclause (1)(a)–(f), if—

(a) the Commissioner serves a notice on the employer before the commencement of a financial year during that period directing the employer to keep the details referred to in subclause (1)(a)–(f) for that financial year; or

(b) the employer wishes to use the recording method referred to in this clause for one or more additional motor vehicles used by the person in any financial year or for any other reason.

(5) In a situation referred to in subclause (4), the new record for the financial year replaces the relevant percentage details previously recorded and subclauses (2) and (3) apply in relation to the new record for the financial year as if it were the first financial year in which odometer details were recorded.

(6) An employer who has adopted and employed the method of recording referred to in subclauses (2) and (3) for a person for 4 successive financial years must, in the next succeeding financial year, make a fresh recording of all the details specified in subclause (1) if the employer intends to continue to use the same method of recording for the person. Subclauses (2) and (3) then apply in relation to the new record for the financial year as if it were the first financial year in which odometer details were recorded.

(7) If the odometer of a motor vehicle is replaced or recalibrated during any period for which its readings are relevant for the purposes of this clause, the odometer readings immediately before and after the replacement or recalibration are to be recorded.

15 Meaning of relevant 12-week period

(1) In clause 14, relevant 12-week period means a continuous period of at least 12 weeks, selected by the employer, throughout which a motor vehicle is provided or maintained by a person. If the motor vehicle is provided or maintained for less than 12 weeks, the period must be the entire period for which the motor vehicle is provided or maintained.

(2) The period may overlap the start or end of the financial year, so long as it includes part of the year.

(3) If the averaging method is used for 2 or more motor vehicles for the same financial year, the odometer readings for those motor vehicles must cover periods that are concurrent.

16 Replacing one motor vehicle with another motor vehicle

(1) For the purposes of using the averaging method, an employer may nominate one motor vehicle as having replaced another motor vehicle with effect from a day specified in the nomination.

(2) After the nomination takes effect, the replacement motor vehicle is treated as the original motor vehicle, and the original motor vehicle is treated as a different motor vehicle. An employer need not repeat for the replacement vehicle the steps already taken for the original motor vehicle.

(3) An employer must record the nomination in writing in the financial year in which the nomination takes effect.

(4) However, the Commissioner may allow an employer to record the nomination at a later time.

17 Changing method of recording

(1) An employer may change from using the averaging method to using the continuous recording method with effect from the beginning of a financial year if the employer complies with clause 13 in respect of the financial year.

(2) An employer may change from using the continuous recording method to using the averaging method with effect from the beginning of a financial year if the employer complies with clause 14 in respect of the financial year.

18 Definition

In this Part—

"business journey" means—

(a) a journey undertaken in a motor vehicle by a person otherwise than in the application of the vehicle to a private use, being an application that, if the person is paid a motor vehicle allowance for that use, results in the provision of a fringe benefit (within the meaning of the FBTA Act) by the employer; or

(b) a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person (within the meaning of the Income Tax Assessment Act 1936 of the Commonwealth).

Schedule 2—Victoria specific provisions

Sections 8, 40(2), 49, 51, 60(2)(e), 100

Part 1—Introduction

1 Introduction to Schedule

This Schedule sets out provisions that apply only in this jurisdiction.

Sch. 2 Pt 1A (Heading and cl. 1AA) inserted by No. 18/2023 s. 57.

Part 1A—Wages

Sch. 2 Pt 1A cl. 1AA inserted by No. 18/2023 s. 57.

1AA Payments by a corporate collective investment vehicle to its corporate director

"Wages", as that term is given meaning in Part 3 of this Act, do not include amounts paid or payable by a CCIV to its corporate director.

Part 2—Calculation of monthly payroll tax

Sch. 2 Pt 2 Div. 1AA (Heading and cl. 1A) inserted by No. 40/2016 s. 36, amended by Nos 28/2017 s. 75, 17/2019 s. 54(3), 22/2021 s. 46, substituted by No. 22/2021 s. 62.

Division 1AA—Definitions

Sch. 2 Pt 2 Div. 1AA cl. 1A substituted by No. 22/2021 s. 62.

1A Definitions

In this Part—

"base deductible amount" or BDA means—

(a) for a month in the financial year commencing on 1 July 2016—$47 916;

(b) for a month in the financial year commencing on 1 July 2017—$52 083;

(d) for a month in the financial year commencing on 1 July 2021 and each subsequent financial year—$58 333;

Sch. 2 Pt 2 Div. 1AA cl. 1A def. of COVID-19 debt temporary payroll tax surcharge inserted by No. 18/2023 s. 66.

COVID-19 debt temporary payroll tax surcharge has the same meaning as in clause 1 of Schedule 1;

"D" is—

(a) in the case of an employer who is not a member of a group, the deductible amount referred to in clause 5 or 6 (as the case requires); or

(b) in the case of an employer who is a member of a group, the deductible amount referred to in clause 9 or 10 (as the case requires);

"EIW" is—

(a) in the case of an employer who is not a member of a group, the estimated interstate wages payable by the employer in the financial year in which D will be applied; or

(b) in the case of an employer who is a member of a group, the estimated interstate wages payable by a group in the financial year in which D will be applied;

"ETW" is—

(a) in the case of an employer who is not a member of a group, the estimated taxable wages payable by the employer in the financial year in which D will be applied; or

(b) in the case of an employer who is a member of a group for which there is a designated group employer, the estimated taxable wages payable by the group in the financial year in which D will be applied;

"mental health and wellbeing surcharge" has the same meaning as in clause 1 of Schedule 1;

R is the applicable rate of tax referred to in clause 2.

Sch. 2 Pt 2 Div. 1AA cl. 1B inserted by No. 18/2023 s. 67.

1B Determination of COVID-19 debt temporary payroll tax surcharge

For the purposes of this Schedule, the amount of the COVID-19 debt temporary payroll tax surcharge is—

(a) for a financial year commencing on or after 1 July 2023 and before 1 July 2033—the amount equal to S ; or

(b) for a financial year commencing on or after 1 July 2033—zero.

Division 1—Rate of payroll tax

2 Rate of payroll tax

The rate of payroll tax in this jurisdiction is—

(a) for wages paid or payable before 1 July 2008—5·05%;

Sch. 2 cl. 2(b) amended by Nos 31/2008 s. 25(b), 36/2010 s. 13(2)(a).

(b) for wages paid or payable on or after 1 July 2008 and before 1 July 2010—4·95%;

Sch. 2 cl. 2(c) inserted by No. 36/2010 s. 13(2)(b), amended by Nos 40/2014 s. 29(2)(a), 18/2023 s. 83.

Sch. 2 cl. 2(d) inserted by No. 40/2014 s. 29(2)(b), substituted by No. 28/2017 s. 76.

(d) for wages paid or payable on or after 1 July 2014 and before 1 July 2017—4·85%;

Sch. 2 cl. 2(e) inserted by No. 28/2017 s. 76, amended by No. 22/2018 s. 22(1)(a).

(e) for wages paid or payable on or after 1 July 2017 and before 1 July 2018—

(i) 3·65% in the case of a regional employer; and

Sch. 2 cl. 2(e)(ii) amended by No. 22/2018 s. 22(1)(b).

(ii) 4·85% in any other case;

Sch. 2 cl. 2(f) inserted by No. 22/2018 s. 22(2), amended by Nos 17/2019 s. 55(2)(a)(i), 14/2020 s. 9(a).

(f) for wages paid or payable on or after 1 July 2018 and before 1 July 2019—

(i) 2·425% in the case of a regional employer; and

Sch. 2 cl. 2(f)(ii) amended by No. 17/2019 s. 55(2)(a)(ii).

(ii) 4·85% in any other case;

Sch. 2 cl. 2(fa) inserted by No. 14/2020 s. 9(b).

(fa) for wages paid or payable on or after 1 July 2019 and before 1 July 2020—

(i) 1·2125% in the case of a bushfire relief regional employer; and

(ii) 2·425% in the case of any other regional employer; and

(iii) 4·85% in any other case;

Sch. 2 cl. 2(g) inserted by No. 17/2019 s. 55(2)(b).

(g) for wages paid or payable on or after 1 July 2020 and before 1 July 2021—

Sch. 2 cl. 2(g)(iaa) inserted by No. 14/2020 s. 9(c).

(iaa) 1·2125% in the case of a bushfire relief regional employer; and

Sch. 2 cl. 2(g)(i) amended by No. 14/2020 s. 9(d).

(i) 2·02% in the case of any other regional employer; and

(ii) 4·85% in any other case;

Sch. 2 cl. 2(h) inserted by No. 17/2019 s. 55(2)(b), amended by No. 14/2020 s. 9(e)(f), substituted by No. 22/2021 s. 49.

(h) for wages paid or payable on or after 1 July 2021—

(i) 1·2125% in the case of a regional employer; and

(ii) 4·85% in any other case.

Sch. 2 cl. 2(i) inserted by No. 17/2019 s. 55(2)(b), repealed by No. 22/2021 s. 49.

* * * * *

Division 2—Employers who are not

members of a group

3 Application of Division

This Division applies only to an employer who is not a member of a group.

4 Amount of payroll tax to be paid each month

Sch. 2 cl. 4(1) amended by No. 28/2017 s. 78(1), substituted by No. 22/2021 s. 63(1), amended by No. 18/2023 s. 68.

(1) The amount of payroll tax payable by an employer on taxable wages paid or payable by the employer in a month is the amount of dollars calculated in accordance with the following formula—

where—

S is the amount specified in subclause (3) or (4), as the case requires;

TW represents the total taxable wages paid or payable by the employer (otherwise than as a member of a group) during the month

(2) If D is equal to or more than TW in respect of a month, the employer is not required to pay payroll tax in respect of that month.

Sch. 2 cl. 4(3) inserted by No. 22/2021 s. 63(2) (as amended by No. 52/2021 s. 66).

(3) For the purposes of subclause (1), if an employer pays or is liable to pay taxable wages in a month but does not pay and is not liable to pay interstate wages in that month, S is—

(a) if the total taxable wages paid or payable by the employer (otherwise than as a member of a group) during that month are not more than $833 333—zero; or

(b) if the total taxable wages paid or payable by the employer (otherwise than as a member of a group) during that month are more than $833 333 but not more than $8 333 333, the amount calculated in accordance with the following formula—

; or

(c) if the total taxable wages paid or payable by the employer (otherwise than as a member of a group) during that month are more than $8 333 333, the amount calculated in accordance with the following formula—

Sch. 2 cl. 4(4) inserted by No. 22/2021 s. 63(2) (as amended by No. 52/2021 s. 66).

(4) For the purposes of subclause (1), if an employer pays or is liable to pay taxable wages and interstate wages in a month, S is—

(a) if the total ETW and EIW for the employer in the financial year in which D will be applied is not more than $10 million—zero; or

(b) if the total ETW and EIW for the employer in the financial year in which D will be applied is more than $10 million but not more than $100 million, the amount calculated in accordance with the following formula—

; or

(c) if the total ETW and EIW for the employer in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

5 Deductible amount for employer who does not pay interstate wages

Sch. 2 cl. 5(1) amended by No. 40/2016 s. 37.

(1) For an employer who pays or is liable to pay taxable wages in a month but does not pay and is not liable to pay interstate wages in that month, the deductible amount in respect of that month is the base deductible amount.

(2) Subclause (1) applies whether the employer pays or is liable to pay wages for the whole of the month or only part of the month.

6 Deductible amount for employer who pays interstate wages

(1) The deductible amount for an employer who pays or is liable to pay taxable wages and interstate wages in a month is—

(a) if notice has been given under subclause (2) and no determination under subclause (5) is in force—the amount specified in the most recent notice given under subclause (2); or

(b) if a determination is in force under subclause (5)—the amount specified in the determination.

(2) From time to time, the employer may give a notice to the Commissioner, containing the information required by the Commissioner, of an amount, calculated in accordance with subclause (3), that the employer claims to be the employer's deductible amount for that month and subsequent months.

Sch. 2 cl. 6(3) amended by No. 40/2016 s. 38(a)(b), substituted by No. 22/2021 s. 64.

(3) The amount is to be calculated in accordance with the following formula—

(4) The deductible amount claimed cannot be more than the amount referred to in clause 5(1).

(5) At any time, the Commissioner may, by notice in writing to the employer, determine an amount, not more than the amount referred to in clause 5(1), as the deductible amount for the employer for one or more months specified in the determination.

(6) A determination under subclause (5) may be made on application by the employer or on the Commissioner's own motion.

(7) At any time, the Commissioner, by notice in writing to the employer, may revoke a determination made under subclause (5).

Division 3—Groups with a designated group employer

7 Application of Division

This Division applies only to an employer who is a member of a group for which there is a designated group employer.

Sch. 2 cl. 8 (Heading) amended by No. 22/2021 s. 42(1).

Sch. 2 cl. 8 substituted by No. 28/2017 s. 77.

8 Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of the same type

Sch. 2 cl. 8(1) substituted by No. 22/2021 s. 42(2).

(1) This clause applies if an approval is in force under section 87(2) for a designated group employer to lodge a joint return and the members of the group covered by the return are—

Sch. 2 cl. 8(1)(a) amended by No. 22/2021 s. 51.

(a) for wages paid or payable on or after 1 July 2019 and before 1 July 2021—

(i) all regional employers other than bushfire relief regional employers; or

(ii) all employers who are not regional employers; or

(iii) all bushfire relief regional employers; or

(b) for wages paid or payable in any other financial year—

(i) all regional employers; or

(ii) all employers who are not regional employers.

Sch. 2 cl. 8(2) substituted by No. 22/2021 s. 65(1) (as amended by No. 52/2021 s. 67), amended by No. 18/2023 s. 69(1).

(2) The designated group employer must pay an amount (in dollars) of payroll tax, calculated in accordance with the following formula, on taxable wages paid or payable in a month by the employers covered by the return—

where—

JTW represents the total taxable wages paid or payable during the month by the employers covered by the return (as members of a group);

S is—

(a) if the total ETW and EIW for the group in the financial year in which D will be applied is not more than $10 million—zero; or

(b) if the total ETW and EIW for the group in the financial year in which D will be applied is more than $10 million but not more than $100 million, the amount calculated in accordance with the following formula—

; or

(c) if the total ETW and EIW for the group in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

Sch. 2 cl. 8(3) substituted by No. 22/2021 s. 65(2), amended by No. 18/2023 s. 69(2).

(3) In addition, each employer who is a member of the group but is not covered by the return must pay an amount (in dollars) of payroll tax, calculated in accordance with the following formula, on taxable wages paid or payable by the employer in a month—

where—

S is—

(a) if the total ETW and EIW for the group in the financial year in which D will be applied is not more than $10 million—zero; or

; or

(c) if the total ETW and EIW for the group in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month.

(4) For the purposes of subclause (2), if D is equal to or more than JTW in respect of a month, the designated group employer is not required to pay payroll tax in respect of that month.

Sch. 2 cl. 8A (Heading) amended by No. 22/2021 s. 43(1).

Sch. 2 cl. 8A inserted by No. 28/2017 s. 77.

8A Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type

(1) This clause applies if—

(a) an approval is in force under section 87(2) for a designated group employer to lodge a joint return; and

Sch. 2 cl. 8A(1)(b) substituted by No. 22/2021 s. 43(2).

(b) the members of the group covered by the return are not all of the same type of employer.

Sch. 2 cl. 8A(2) substituted by No. 22/2021 s. 43(3), amended by No. 22/2021 s. 52, substituted by No. 22/2021 s. 66(1) (as amended by No. 52/2021 s. 68), amended by No. 18/2023 s. 70(1).

where—

JTW represents the total taxable wages paid or payable during the month by the employers covered by the return (as members of the group);

P _brre is—

(a) for wages paid or payable on or after 1 July 2019 and before 1 July 2021—that part of JTW that is attributable to all bushfire relief regional employers; or

(b) for wages paid or payable in any other financial year—zero;

P _e is that part of JTW that is attributable to all employers who are not regional employers;

P _re is—

(a) for wages paid or payable on or after 1 July 2019 and before 1 July 2021—that part of JTW that is attributable to all regional employers, other than bushfire relief regional employers; or

(b) for wages paid or payable in any other financial year—that part of JTW that is attributable to all regional employers;

R _brre is the rate of tax referred to in clause 2 that applies to an employer who is a bushfire relief regional employer;

R _e is the rate of tax referred to in clause 2 that applies to an employer who is not a regional employer;

R _re is the rate of tax referred to in clause 2 that applies to a regional employer;

S is—

(a) if the total ETW and EIW for the group in the financial year in which D will be applied is not more than $10 million—zero; or

; or

(c) if the total ETW and EIW for the group in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

Sch. 2 cl. 8A(3) substituted by No. 22/2021 s. 66(2), amended by No. 18/2023 s. 70(2).

where—

S is—

(a) if the total ETW and EIW for the group in the financial year in which D will be applied is not more than $10 million—zero; or

; or

(c) if the total ETW and EIW for the employer in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

;

TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month.

(4) For the purposes of subclause (2), if D is equal to or more than JTW in respect of a month, the designated group employer is not required to pay payroll tax in respect of that month.

Sch. 2 cl. 8B inserted by No. 28/2017 s. 77.

8B Monthly payroll tax payable where no section 87(2) approval in force

(1) This clause applies if an approval under section 87(2) is not in force for a designated group employer.

Sch. 2 cl. 8B(2) substituted by No. 22/2021 s. 67(1), amended by No. 18/2023 s. 71(1).

(2) The designated group employer must pay an amount (in dollars) of payroll tax, calculated in accordance with the following formula, on taxable wages paid or payable in a month—

where S is—

(a) if the total ETW and EIW for the group in the financial year in which D will be applied is not more than $10 million—zero; or

; or

(c) if the total ETW and EIW for the group in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

Sch. 2 cl. 8B(3) substituted by No. 22/2021 s. 67(2), amended by No. 18/2023 s. 71(2).

(3) In addition, each employer who is a member of the group must pay an amount (in dollars) of payroll tax, calculated in accordance with the following formula, on taxable wages paid or payable by the employer in a month—

where—

S is—

(a) if the total ETW and EIW for the group in the financial year in which D will be applied is not more than $10 million—zero; or

; or

(c) if the total ETW and EIW for the group in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month.

(4) For the purposes of subclause (2), if D is equal to or more than TW in respect of a month, the designated group employer is not required to pay payroll tax in respect of that month.

9 Deductible amount for groups that do not pay interstate wages

Sch. 2 cl. 9(1) amended by No. 40/2016 s. 39.

(1) For a group in which one or more members pay or are liable to pay taxable wages in a month but no members pay or are liable to pay interstate wages in that month, the deductible amount in respect of that month is the base deductible amount.

(2) Subclause (1) applies whether group members pay or are liable to pay wages for the whole of the month or only part of the month.

10 Deductible amount for groups that pay interstate wages

(1) The deductible amount for a group in which one or more members pay or are liable to pay taxable wages or interstate wages in a month is—

(a) if notice has been given under subclause (2) and no determination under subclause (5) is in force—the amount specified in the most recent notice given under subclause (2); or

(b) if a determination is in force under subclause (5)—the amount specified in the determination.

(2) From time to time, the designated group employer may give a notice to the Commissioner, containing the information required by the Commissioner, of an amount, calculated in accordance with subclause (3), that the employer claims to be the group's deductible amount for that month and subsequent months.

Sch. 2 cl. 10(3) amended by No. 40/2016 s. 40(a)(b), substituted by No. 22/2021 s. 67A.

(3) The amount is to be calculated in accordance with the following formula—

(4) The deductible amount claimed cannot be more than the amount referred to in clause 9(1).

(5) At any time, the Commissioner may, by notice in writing to the designated group employer, determine an amount, not more than the amount referred to in clause 9(1), as the deductible amount for the group for one or more months specified in the determination.

(6) A determination under subclause (5) may be made on application by the designated group employer or on the Commissioner's own motion.

(7) At any time, the Commissioner, by notice in writing to the designated group employer, may revoke a determination made under subclause (5).

Division 4—Groups with no designated group employer

11 Application of Division

This Division applies only to an employer who is a member of a group for which there is no designated group employer.

Sch. 2 cl. 12 amended by No. 28/2017 s. 78(2), substituted by No. 22/2021 s. 68, amended by No. 18/2023 s. 72.

12 Amount of payroll tax to be paid each month

The amount of payroll tax payable by each member of the group on taxable wages paid or payable by the member in a month is the amount of dollars calculated in accordance with the following formula—

where—

S is—

(a) if the total ETW and EIW for the group in the financial year in which D will be applied is not more than $10 million—zero; or

; or

(c) if the total ETW and EIW for the group in the financial year in which D will be applied is more than $100 million, the amount calculated in accordance with the following formula—

TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month.

Part 3—Exemptions

Division 1—Education and training

13 Definitions

In this Division—

Sch. 2 cl. 13 def. of approved training scheme inserted by No. 40/2016 s. 42(a).

"approved training scheme "has the same meaning as in section 5.5.1 of the Education and Training Reform Act 2006 ;

Sch. 2 cl. 13 def. of Commission amended by No. 26/2007 s. 108(1)(a), repealed by No. 67/2015 s. 4(a).

* * * * *

Sch. 2 cl. 13 def. of

new entrant amended by No. 26/2007 s. 108(1)(b), substituted by No. 67/2015 s. 4(b).

new entrant has the meaning given by clause 13A;

Sch. 2 cl. 13 def. of

re-employed apprentice or trainee inserted by No. 40/2016 s. 42(a).

re-employed apprentice or trainee has the meaning given by clause 16A(2);

Sch. 2 cl. 13 def. of

school substituted by No. 26/2007 s. 108(1)(c).

"school" means a school that is—

(a) a non-Government school within the meaning of the Education and Training Reform Act 2006 that is registered under that Act; and

(b) carried on by a person for no profit or gain to the person or the individual members of the person;

Sch. 2 cl. 13 def. of

school council amended by Nos 26/2007 s. 108(1)(d), 40/2016 s. 42(b).

"school council "has the same meaning as in the Education and Training Reform Act 2006 ;

Sch. 2 cl. 13 def. of training contract inserted by No. 40/2016 s. 42(a).

"training contract "has the same meaning as in section 1.1.3(1) of the Education and Training Reform Act 2006 .

Sch. 2. cl. 13A inserted by No. 67/2015, s. 5 (as amended by No. 40/2016 s. 49).

13A Meaning of new entrant

(1) A new entrant is an apprentice or trainee employed by an organisation that is declared to be an approved group training organisation under clause 13B who enters into a training contract with that organisation within the period of time specified in subclause (2).

(2) The period of time is—

(a) for an apprentice or trainee who has not previously entered into a training contract with that organisation—

(i) if the apprentice or trainee is a full-time employee of the organisation, 3 months after the day on which the apprentice or trainee commenced employment with the organisation; or

(ii) if the apprentice or trainee is a part-time employee of the organisation, 12 months after the day on which the apprentice or trainee commenced employment with the organisation; and

(b) for an apprentice or trainee who has previously entered into a training contract with that organisation within a period of time specified in paragraph (a), 3 months after the day on which the training contract that the apprentice or trainee most recently entered into with the organisation expired.

Sch. 2 cl. 13B inserted by No. 67/2016 s. 5 (as amended by No. 40/2016 s. 49).

13B Treasurer may declare approved group training organisations

Sch. 2 cl. 13B(1) amended by No. 67/2017 s. 26.

(1) The Treasurer, by notice published in the Government Gazette, may declare an organisation to be an approved group training organisation for the purposes of this Division.

(2) The Treasurer must consult the Minister administering Part 5.5 of the Education and Training Reform Act 2006 before making a declaration under subclause (1).

14 Schools and school councils

(1) Wages paid or payable by a school to a person in relation to the provision of education within that school are exempt wages.

(2) Wages paid or payable by a school council to a person in relation to the provision of education are exempt wages.

15 Persons providing educational services

Wages are exempt wages if they are paid or payable for an educational service that is provided by a person in connection with the curriculum of a school (otherwise than for the purpose of profit or gain to the person or the individual members of the person).

Sch. 2 cl. 16 amended by No. 26/2007 s. 108(2)(3), substituted by No. 67/2015 s. 6 (as amended by No. 40/2016 s. 50), amended by No. 66/2016 s. 7.

16 Approved training schemes

Wages are exempt wages if they are paid or payable to a new entrant who is employed in accordance with the requirements of an approved training scheme.

Sch. 2 cl. 16A inserted by No. 40/2016 s. 43.

16A Wages paid to person who continues training under approved training scheme

(1) Wages are exempt wages if they are paid or payable to a re-employed apprentice or trainee.

(2) A re-employed apprentice or trainee is a person—

(a) who is employed by an employer (the current employer ) as an apprentice or trainee under a training contract in accordance with the requirements of an approved training scheme; and

(b) who commenced employment with the current employer as an apprentice or trainee under a training contract on or after 1 July 2016; and

(c) who was previously employed by another employer (the previous employer ) as an apprentice or trainee under a training contract in accordance with the requirements of—

(i) the approved training scheme referred to in paragraph (a); or

(ii) an approved training scheme that has been superseded by the training scheme referred to in paragraph (a); and

(d) whose employment with the previous employer ceased before the person had completed the requirements of the approved training scheme referred to in paragraph (c)(i) or (ii).

(3) Despite subsection (1), wages paid or payable to a re-employed apprentice or trainee are not exempt wages if the current employer and the previous employer are members of a group.

Division 2—Health care service providers

17 What is a health care service provider?

(1) For the purposes of Division 3 of Part 4 of this Act, a "health care service provider" is—

(a) an ambulance service;

Sch. 2 cl. 17(1)(b) substituted by No. 79/2008 s. 20(1).

(b) a registered community health centre;

(d) a multi-purpose service;

(e) a non-profit hospital;

(f) a public health service;

(g) a public hospital;

Sch. 2 cl. 17(1)(h) amended by Nos 26/2014 s. 455(Sch. item 22), 39/2022 s. 852.

(h) the Victorian Institute of Forensic Mental Health established by section 610 of the Mental Health and Wellbeing Act 2022 .

(2) In this clause—

"ambulance service" means an ambulance service created under section 23 of the Ambulance Services Act 1986 ;

Sch. 2 cl. 17(2) def. of community health centre repealed by No. 79/2008 s. 20(2)(a).

* * * * *

"denominational hospital" means a hospital listed in Schedule 2 to the Health Services Act 1988 ;

"multi-purpose service" means—

(a) a body referred to in section 115V(2) of the Health Services Act 1988 ; or

(b) a body declared under Part 4A of that Act to be a multi-purpose service;

"non-profit hospital" means a hospital carried on by a body corporate, society or association (otherwise than for the purpose of profit or gain to the individual members of the body corporate, society or association);

"public health service" means a public health service listed in Schedule 5 to the Health Services Act 1988 ;

Sch. 2 cl. 17(2) def. of

public hospital amended by No. 79/2008 s. 20(2)(b).

"public hospital" means a hospital listed in Schedule 1 to the Health Services Act 1988 ;

Sch. 2 cl. 17(2) def. of registered community health centre inserted by No. 79/2008 s. 20(2)(c).

"registered community health centre" means a community health centre registered under Division 6 of Part 3 of the Health Services Act 1988 .

Sch. 2 Pt 3 Div. 2A (Heading and cls 17A–17C) inserted by No. 17/2019 s. 52.

Division 2A—Parental leave

Sch. 2 cl. 17A inserted by No. 17/2019 s. 52.

17A Meaning of primary caregiver and secondary caregiver

(1) For the purposes of this Division—

(a) the "primary caregiver" for a child is—

(i) in the case of a child yet to be born, the person who is pregnant with the child; or

(ii) otherwise, the parent of the child who has the principal role of providing care and attention to the child; and

(b) the secondary caregiver for a child is a spouse, or domestic partner, of a primary caregiver for the child.

(2) For the purposes of this Division there can only be one primary caregiver for a child at any one time.

Sch. 2 cl. 17B inserted by No. 17/2019 s. 52.

17B Parental leave

(1) Wages are exempt wages if they are paid or payable to an employee in respect of leave for the employee's role as primary caregiver or secondary caregiver for a child (other than sick leave, recreation leave, annual leave or any similar leave).

(2) It is immaterial whether the leave is taken before or after the child is born or, in the case of adoption, before or after the child is adopted.

(3) The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks leave in relation to any one child.

(4) In subclause (3)—

(a) a reference to 14 weeks leave includes a reference to an equivalent period of leave at a reduced rate of pay; and

(b) a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave.

Example

For a part-time employee, the exemption may apply to wages paid or payable for leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee.

(5) The exemption does not apply to any part of wages paid or payable in respect of leave for the employee's role as primary caregiver or secondary caregiver that comprises a fringe benefit.

Sch. 2 cl. 17C inserted by No. 17/2019 s. 52.

17C Administrative requirements for exemption

(1) An employer wishing to claim an exemption under this Division for an employee in respect of leave for the employee's role as a primary caregiver must obtain and keep a statutory declaration by the employee stating—

(a) that the employee is a primary caregiver for a child; and

(b) that the employee—

(i) is pregnant with the child; or

(ii) was pregnant with the child and the date of birth of the child; or

(iii) is the parent of the child who has the principal role of providing care and attention to the child.

(2) An employer wishing to claim an exemption under this Division for an employee in respect of leave for the employee's role as a secondary caregiver must obtain and keep a statutory declaration by the employee stating—

(a) that the employee is a secondary caregiver for a child; and

(b) that the employee is a spouse, or domestic partner, of the person who is the primary caregiver for the child.

Note

Section 55 of the Taxation Administration Act 1997 requires these records to be kept for at least 5 years unless the Commissioner of State Revenue authorises earlier destruction.

Division 3—Local government

18 Limitation on local government exemptions

For the purposes of section 60(2)(e), the following activities are specified—

(a) quarrying;

(b) conduct of ice works;

(d) operation of port and harbour facilities;

(e) provision of public transport facilities.

Division 4—Other exemptions

19 Specialized agencies

(1) Wages paid or payable by a specialized agency are exempt wages.

(2) A specialized agency has the same meaning as in section 1 of the Convention on the Privileges and Immunities of the Specialized Agencies, which was adopted by the General Assembly of the United Nations on the 21 November 1947.

Sch. 2 cl. 19A inserted by No. 23/2022 s. 30.

19A Employment agents supplying their common law employees

(1) Wages are exempt wages if—

(a) they are paid or payable for services that were performed under an employment agency contract by a service provider for a client of an employment agent; and

(b) the service provider performed the services as an employee of the employment agent; and

(c) the wages would be exempt wages under Part 4 (other than section 50 or Division 4 or 5 of that Part), or Part 3 of this Schedule (other than clause 16 or 16A), had the service provider performed the services as an employee of the client; and

(d) the client has given a declaration to the effect of paragraph (c), in the form approved by the Commissioner, to the employment agent.

(2) Wages are also exempt wages if—

(a) they are paid or payable for services that were performed in the prescribed circumstances by a prescribed person or a person who is member of a class that is prescribed; and

(b) the wages would be exempt wages under Part 4 (other than section 50 or Division 4 or 5 of that Part), or Part 3 of this Schedule (other than clause 16 or 16A), had the person referred to in paragraph (a) performed the services as an employee of the person for whom they were performed; and

(c) the person for whom the services are performed has given a declaration to the effect of paragraph (b), in the form approved by the Commissioner, to a prescribed entity or an entity that is of a class that is prescribed.

(3) A reference in this clause to an employee does not include a reference to a person who is an employee only because the person is taken to be an employee by Division 8 of Part 3 or any other provision of this Act.

Part 4—Returns and refunds

20 Further returns

The Commissioner may, by notice in writing, call upon any employer or person to lodge, within the time specified in the notice, a return or further or fuller return as the Commissioner requires, whether on the person's own behalf or as an agent or trustee.

21 Notification of change in circumstances

An employer must give the Commissioner written notice within 14 days—

(a) after any change in the employer's—

(i) name; or

(ii) trading name; or

(iii) location of head office; or

(iv) postal address; or

(v) members, if the employer is a partnership; or

(b) after the employer ceases to—

(i) pay wages as referred to in section 86(1)(a); or

(ii) be a member of a group referred to in section 86(1)(b); or

Penalty: 20 penalty units.

Note to

Sch. 2 cl. 21 inserted by No. 13/2013 s. 57(2).

Note

Section 130A of the Taxation Administration Act 1997 applies to an offence against this clause.

22 Time limit for refund applications

An application for a refund due under section 83 must be made before the end of the financial year next following the financial year in respect of which the refund is due.

Part 5—General

23 Disregarding cents

If, for the purposes of this Act, it is necessary—

(a) to calculate the proportion that one amount bears to another amount; or

(b) to calculate an amount in accordance with a formula—

and, but for this clause, one or more of those amounts or an amount included in the formula would be amounts of dollars and cents—the cents are to be disregarded.

Sch. 2 cl. 24 inserted by No. 14/2020 s. 10.

24 Emergency tax relief

The amendments made to this Act by Part 4 of the State Taxation Acts Amendment (Relief Measures) Act 2020 are legislated emergency tax relief for the purposes of Part 9A of the Taxation Administration Act 1997 .

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PAYROLL TAX ACT 2007 - SCHEDULE 1