• Specific Year
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PAYROLL TAX ACT 2007 - As at 1 August 2023 - Act 21 of 2007

- As at 1 August 2023 - Act 21 of 2007

Table of Provisions

PART 1 - PRELIMINARY

PART 2 - IMPOSITION OF PAYROLL TAX

Division 1 - Imposition of tax

Division 2 - Taxable wages

Division 3 - Other

PART 3 - WAGES

Division 1 - General concept of wages

Division 2 - Fringe benefits

Division 3 - Superannuation contributions

Division 4 - Shares and options

Division 5 - 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

Division 9 - Other

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

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 government bodies
  • 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

Division 10 - Miscellaneous

  • 66B Employment agents supplying their common law employees
  • 66C Wages paid to living organ donors
  • 66D Wages subsidised under Commonwealth jobkeeper scheme
  • 66E Wages funded by Commonwealth Aged Care Workforce Retention Grant Opportunity
  • 66EA Wages funded by Commonwealth Aged Care Workforce Bonus Grant Opportunity
  • 66F Exemption for employers under Jobs Plus agreements

PART 5 - GROUPING OF EMPLOYERS

Division 1 - Interpretation

Division 2 - Business 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

PART 6 - ADJUSTMENTS OF TAX

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
  • 99A Temporary reduction for businesses with annual wages of $10 million or less for financial year 2019-2020
  • 99B Temporary reduction for businesses with annual wages of $10 million or less for financial year 2021-2022

PART 9 - GENERAL

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