Australian Capital Territory Current Acts

PAYROLL TAX ACT 2011

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Name of Act  
   3.      Dictionary  
   3A.     Numbering  
   4.      Notes  
   5.      Offences against Act—application of Criminal Code etc  

   PART 2--IMPOSITION OF PAYROLL TAX

           Division 2.1--Imposition of tax

   6.      Imposition of payroll tax  
   7.      Who is liable for payroll tax?  
   8.      Amount of payroll tax  
   9.      When must payroll tax be paid?  

           Division 2.2--Taxable wages

   10.     Meaning of taxable wages  
   11.     Wages taxable in the ACT  
   11A.    Jurisdiction in which employee is based  
   11B.    Jurisdiction in which employer is based  
   11C.    Place and date of payment of wages  

   PART 3--WAGES

           Division 3.1--General concept of wages

   13.     Meaning of wages  

           Division 3.2--Fringe benefits

   14.     Wages includes fringe benefits  
   15.     Value of wages that are fringe benefits  
   16.     Employer election for taxable value of fringe benefits  

           Division 3.3--Superannuation contributions

   17.     Wages includes superannuation contribution  

           Division 3.4--Shares and options

   18.     Inclusion of grant of shares and options as wages  
   19.     Choice of relevant day  
   20.     Deemed choice of relevant day in special cases  
   21.     Effect of rescission, cancellation of share or option  
   22.     Grant of share as result of exercise of option  
   23.     Value of shares and options  
   24.     Inclusion of shares and options granted to directors as wages  
   26.     Place where wages are payable  

           Division 3.5--Termination payments

   27.     Definitions—div 3.5  
   28.     Termination payments  

           Division 3.6--Allowances

   29.     Motor vehicle allowances  
   30.     Accommodation allowances  

           Division 3.7--Contractor provisions

   31.     Definitions—div 3.7  
   32.     Meaning of relevant contract—div 3.7  
   33.     Contractors—people taken to be employers  
   34.     Contractors—people taken to be employees  
   35.     Amounts under relevant contracts taken to be wages  
   36.     Contractors—liability provisions  

           Division 3.8--Employment agents

   37.     Definitions—Act  
   38.     Employment agents—people taken to be employers  
   39.     Employment agents—people taken to be employees  
   40.     Amounts taken to be wages  
   41.     Employment agents—liability  
   42.     Employment agents—agreement to reduce or avoid liability to payroll  

           Division 3.9--Wages—other

   43.     Value of wages paid in kind  
   44.     GST excluded from wages  
   45.     Wages paid by group employers  
   46.     Wages paid by or to third parties  
   47.     Agreement etc to reduce or avoid liability to payroll tax  

   PART 4--EXEMPTIONS

           Division 4.1--Charitable organisations

   48.     Charitable organisations  

           Division 4.1A--Employment agents

   48A.    Employments agents and subcontractors  

           Division 4.2--Education and training

   49.     Educational services and training  

           Division 4.3--Hospitals

   51.     Hospitals  

           Division 4.4--Maternity, adoption and primary carer leave

   53.     Maternity and adoption leave  
   53A.    Primary carer leave  

           Division 4.5--Volunteer firefighters, emergency service volunteers and other volunteers under the Emergencies Act

   55.     Volunteer firefighters  
   56.     Emergency service volunteers  
   56A.    Other volunteers under Emergencies Act  
   57.     Limitation of exemption  

           Division 4.7--Governor-General and defence

   61.     Governor-General  
   62.     Defence personnel  

           Division 4.8--Foreign government representatives

   64.     Consular and non-diplomatic representatives  

           Division 4.9--Services outside Australia

   66A.    Wages paid or payable in relation to services performed in other  

           Division 4.10--Exemptions—other

   66B.    Wages paid or payable to certain unemployed people  
   66C.    Wages paid or payable from certain bank accounts  
   66D.    Wages paid or payable by territory authority  

   PART 5--GROUPING OF EMPLOYERS

           Division 5.1--Interpretation—pt 5

   67.     Definitions—pt 5  
   68.     Grouping provisions to operate independently  

           Division 5.2--Business groups

   69.     Make up of groups  
   70.     Groups of corporations  
   71.     Groups arising from the use of common employees  
   72.     Groups of commonly controlled businesses  
   73.     Groups arising from tracing of interests in corporations  
   74.     Smaller groups subsumed by larger groups  

           Division 5.3--Business groups—tracing of interests in corporations

   75.     Application—div 5.3  
   76.     Direct interest  
   77.     Indirect interest  
   78.     Aggregation of interests  

           Division 5.4--Groups—miscellaneous

   79.     Exclusion of people from groups  
   80.     Designated group employers  
   81.     Joint and several liability  

   PART 6--ADJUSTMENTS OF TAX

   81A.    Definitions—pt 6  
   82.     Calculation of correct amount of payroll tax  
   83.     Annual adjustment of payroll tax  
   84.     Adjustment of payroll tax if employer changes circumstances  
   85.     Special provision if wages fluctuate  

   PART 7--REGISTRATION AND RETURNS

   86.     Registration  
   87.     Returns  
   87A.    Monthly returns—lodgement variation  
   87B.    Monthly returns—exemptions  

   PART 8A--NOTIFICATION AND REVIEW OF DECISIONS

   87C.    Meaning of reviewable decision—pt 8A  
   87D.    Reviewable decision notices  
   87E.    Applications for review  

   PART 9--MISCELLANEOUS

   101.    Regulation-making power  
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           DICTIONARY
           ENDNOTES