• Specific Year
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PAY-ROLL TAX ACT 2002

Table of Provisions

PART 1 -- Preliminary  

  • 1 Short title
  •  
  • 2 Commencement
  •  
  • 3 Relationship with other Acts
  •  
  • 4 Meaning of terms

PART 2 -- Imposition of pay-roll tax  

  • 5 Imposition of pay-roll tax

PART 3 -- Rates of pay-roll tax for period from 1 July 2018 to 30 June 2023

Division 1 -- Rates for local non-group employers  

  • 6 Rates for whole or part of assessment year
  •  
  • 7 Rates for progressive return period or part of period

Division 2 -- Rates for interstate non-group employers  

  • 8 Rates for whole or part of assessment year
  •  
  • 9 Rates for progressive return period

Division 3 -- Rates for group employers  

  • 10 Rates for whole or part of assessment year
  •  
  • 11 Rates for progressive return period
  • Defined terms

            [Heading inserted: No. 19 of 2017 s. 4.]

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