Australian Capital Territory Current Acts Australian Capital Territory Current Acts(see s 3)
Note 1 The Legislation Act
contains definitions and other provisions relevant to this Act.
Note 2 For example, the Legislation Act
, dict, pt 1, defines the following terms:
• ACAT
• ACT
• Corporations Act
• domestic partner (see s 169 (1))
• domestic partnership (see s 169 (2))
• exercise (a function)
• financial year
• function
• GST
• individual
• in relation to
• liability
• person
• reviewable decision notice
• rural fire service
• SES
• State
• territory authority
• the Territory
• under.
"ABN" means the ABN (Australian Business Number) for an entity under the A New Tax System (Australian Business Number) Act 1999
(Cwlth).
"agent" includes—
(a) a person who, in the ACT, on behalf of someone else outside the ACT, holds or has the management or control of the business of the other person, and
(b) a person who, by an order of the commissioner, is declared to be an agent or the sole agent for anyone else for this Act and on whom notice of that order has been served.
"associated person", for part 5 (Grouping of employers)—see section 67.
"Australian jurisdiction" means the ACT, another Territory or a State.
"business", for part 5 (Grouping of employers)—see section 67.
"company" includes all bodies and associations (corporate and unincorporate) and partnerships.
"contract", for division 3.7 (Contractor provisions)—see section 31.
"corporation"—see the Corporations Act
"correct amount of payroll tax", for part 6 (Adjustments of tax)—see section 82.
"corresponding law" means a law of a State or another Territory relating to the imposition on employers of a tax on wages paid or payable by them and the assessment and collection of that tax.
"designated group employer" means a member designated for a group under section 80.
"director of a company" includes a member of the governing body of the company.
"employer" means a person who pays or is liable to pay wages, and includes—
(a) the Territory or a territory authority; and
(b) a person taken to be an employer under this Act; and
(c) a public, local or municipal body or authority constituted under the law of the Commonwealth, a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act.
"employment agency contract"—see section 37.
"employment agent"—see section 37.
"employment termination payment", for division 3.5 (Termination payments)—see section 27.
"entity", for part 5 (Grouping of employers)—see section 67.
exempt wages mean wages that are declared under this Act to be exempt wages.
"FBTA Act" means the Fringe Benefits Tax Assessment Act 1986
(Cwlth).
"fringe benefit"—see section 14 (3).
"granted", for a share or option, for division 3.4 (Shares and options)—see section 19 (2).
"group", for part 5 (Grouping of employers)—see section 67.
"group employer", for part 6 (Adjustments of tax)—see section 81A.
"individual employer", for part 6 (Adjustments of tax)—see section 81A.
"instrument" includes a cheque, bill of exchange, promissory note, money order or a postal order issued by a post office.
"interstate wages" means wages that are taxable wages under a corresponding law.
"ITAA" means the Income Tax Assessment Act 1997
(Cwlth).
"month" means the month of January, February, March, April, May, June, July, August, September, October, November and December.
"option" means an option or right, whether actual, prospective or contingent, of a person to acquire a share or to have a share transferred or allotted to the person.
"paid", in relation to wages, includes provided, conferred and assigned.
"payroll tax" means tax imposed by section 6.
"perform", in relation to services, includes render.
"private company" for part 5 (Grouping of employers)—see section 67.
"registered business address", for an entity that has an ABN, means the address shown in the Australian Business Register as the entity's address for service under the A New Tax System (Australian Business Number) Act 1999
(Cwlth).
"related body corporate", for part 5 (Grouping of employers)—see section 67.
"related person", for part 5 (Grouping of employers)—see section 67.
"relevant contract"—
(a) for division 3.5 (Termination payments)—see section 27; and
(b) for division 3.7 (Contractor provisions)—see section 32.
"relevant day", for division 3.4 (Shares and options)—see section 18 (3).
"resupply", of goods, for division 3.7 (Contractor provisions)—see section 31.
"return period", in relation to an employer, means a period for which the employer must lodge a return under this Act.
"reviewable decision", for part 8A (Notification and review of decisions)—see section 87C.
"service provider"—see section 37.
"services", for division 3.7 (Contractor provisions)—see section 31.
"share" means a share in a company, and includes a stapled security.
"superannuation contribution"—see section 17 (2).
"supply", for division 3.7 (Contractor provisions)—see section 31.
"taxable wages"—see section 10.
"termination payment", for division 3.5 (Termination payments)—see section 27.
"unused annual leave payment", for division 3.5 (Termination payments)—see section 27.
"unused long service leave payment", for division 3.5 (Termination payments)—see section 27.
"vesting date", for division 3.4 (Shares and options)—
(a) in relation to a share—see section 19 (4); and
(b) in relation to an option—see section 19 (5).
"voting share"—see the Corporations Act
"wages"—see part 3.
Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001
, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.
Uncommenced amending laws are not included in the republished law. The details of these laws are underlined in the legislation history. Uncommenced expiries are underlined in the legislation history and amendment history.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.
The endnotes also include a table of earlier republications.
|
A = Act |
NI = Notifiable instrument |
|
AF = Approved form |
o = order |
|
am = amended |
om = omitted/repealed |
|
amdt = amendment |
ord = ordinance |
|
AR = Assembly resolution |
orig = original |
|
ch = chapter |
par = paragraph/subparagraph |
|
CN = Commencement notice |
pres = present |
|
def = definition |
prev = previous |
|
DI = Disallowable instrument |
(prev...) = previously |
|
dict = dictionary |
pt = part |
|
disallowed = disallowed by the Legislative |
r = rule/subrule |
|
Assembly |
reloc = relocated |
|
div = division |
renum = renumbered |
|
exp = expires/expired |
R[X] = Republication No |
|
Gaz = gazette |
RI = reissue |
|
hdg = heading |
s = section/subsection |
|
IA = Interpretation Act 1967 |
sch = schedule |
|
ins = inserted/added |
sdiv = subdivision |
|
LA = Legislation Act 2001 |
SL = Subordinate law |
|
LR = legislation register |
sub = substituted |
|
underlining = whole or part not commenced |
|
|
mod = modified/modification |
or to be expired |
Payroll Tax Act 2011 A2011-18
notified LR 30 June 2011
s 1, s 2 commenced 30 June 2011 (LA s 75 (1))
remainder commenced 1 July 2011 (s 2)
as amended by
Payroll Tax Amendment Act 2013
A2013-48
notified LR 3 December 2013
s 1, s 2 commenced 3 December 2013 (LA s 75 (1))
remainder commenced 4 December 2013 (s 2)
Payroll Tax Amendment Act 2014
A2014-35
notified LR 22 August 2014
s 1, s 2 commenced 22 August 2014 (LA s 75 (1))
remainder commenced 1 January 2015 (s 2)
Training and Tertiary Education Amendment Act 2014
A2014-48 sch 1 pt 1.13
notified LR 6 November 2014
s 1, s 2 commenced 6 November 2014 (LA s 75 (1))
sch 1 pt 1.13 commenced 20 November 2014 (s 2)
Revenue (Charitable Organisations) Legislation Amendment Act 2015
A2015-48 pt 3
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 3 commenced 25 November 2015 (s 2)
Revenue Legislation Amendment Act 2015
A2015-49 pt 6
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 6 commenced 25 November 2015 (s 2)
Red Tape Reduction Legislation Amendment Act 2016
A2016-18 sch 3 pt 3.33
notified LR 13 April 2016
s 1, s 2 commenced 13 April 2016 (LA s 75 (1))
sch 3 pt 3.33 commenced 27 April 2016 (s 2)
Revenue Legislation Amendment Act 2017
A2017-1 sch 1 pt 1.7
notified LR 22 February 2017
s 1, s 2 commenced 22 February 2017 (LA s 75 (1))
sch 1 pt 1.7 commenced 18 September 2017 (s 2 (1) and CN2017-5
)
Revenue Legislation Amendment Act 2018
A2018-2 sch 1 pt 1.7
notified LR 28 February 2018
s 1, s 2 commenced 28 February 2018 (LA s 75 (1))
sch 1 pt 1.7 commenced 1 March 2018 (s 2)
Revenue Legislation Amendment Act 2019 (No 2)
A2019-46 pt 5
notified LR 9 December 2019
s 1, s 2 commenced 9 December 2019 (LA s 75 (1))
pt 5 commenced 10 December 2019 (s 2 (1))
COVID-19 Emergency Response Legislation Amendment Act 2020
A2020-14 sch 1 pt 1.21
notified LR 13 May 2020
s 1, s 2 taken to have commenced 30 March 2020 (LA s 75 (2))
amdt 1.107, amdt 1.108 taken to have commenced 30 March 2020 (s 2 (3))
sch 1 pt 1.21 remainder commenced 14 May 2020 (s 2 (1))
Revenue Legislation Amendment Act 2021
A2021-10 sch 1 pt 1.4
notified LR 19 May 2021
s 1, s 2 commenced 19 May 2021 (LA s 75 (1))
sch 1 pt 1.4 commenced 20 May 2021 (s 2 (1))
Statute Law Amendment Act 2021
A2021-12 sch 3 pt 3.41
notified LR 9 June 2021
s 1, s 2 commenced 9 June 2021 (LA s 75 (1))
sch 3 pt 3.41 commenced 23 June 2021 (s 2
(1))
Commencement
s
2 om LA s 89 (4)
When must payroll tax be
paid?
s 9 am A2021-10
amdt 1.15
Employer election for taxable value of
fringe benefits
s 16 am A2021-12
amdt 3.97
Motor vehicle
allowances
s 29 am A2018-2
amdt 1.17; pars renum R11 LA
Meaning of relevant
contract—div 3.7
s 32 am A2015-49
Maternity and adoption
leave
s 53 am A2016-18
amdts 3.159-3.161
Wages—jobkeeper
payments
s 66BA ins A2020-14
amdt
1.107
exp 28 March 2022 (s 66BA
(2))
Exclusion of people from
groups
s 79 am A2019-46
ss
35-37
(7), (8) exp 10 December 2021 (s 79
(8))
Annual adjustment of payroll
tax
s 83 am A2017-1
amdt 1.110; ss renum R10 LA
Registration
s
86 am A2021-12
amdt 3.97
Returns
s
87 am A2021-10
amdt 1.15; A2021-12
amdt 3.97
Legislation amended—sch
4
s 103 om LA s 89
(3)
Legislation
repealed
s 104 om LA s 89
(3)
Transitional
pt
10 hdg exp 1 July 2016 (s 212)
Meaning of old Act—pt
10
s 200 exp 1 July 2016 (s
212)
Application of this Act and old
Act
s 201 exp 1 July 2016 (s
212)
General
saving
s 202 exp 1 July 2016 (s
212)
Fringe benefits—employer
election
s 203 exp 1 July 2016 (s
212)
Superannuation contributions relating to
pre-1 July 1996 service
s 204 exp 1
July 2016 (s 212)
Approval relating to motor vehicle
allowance
s 205 exp 1 July 2016 (s
212)
Designated group
employer
s 206 exp 1 July 2016 (s
212)
Registration of
employers
s 207 exp 1 July 2016 (s
212)
Approval relating to group training
organisation
s 208 exp 1 July 2016 (s
212)
Variation of time for lodging
returns
s 209 exp 1 July 2016 (s
212)
Exemption from lodging
returns
s 210 exp 1 July 2016 (s
212)
Transitional
regulations
s 211 exp 1 July 2013 (s
211 (4))
Expiry—pt
10
s 212 exp 1 July 2016 (s
212)
Meaning of charitable
organisation—pt 2.2
sch 2 s
2.12 def charitable organisation sub A2015-48
s 12
Employment agents and
subcontractors
sch 2 s 2.14 am A2014-35
Exemption from tax—apprentices or
trainees under approved training
contracts
sch 2 s 2.16 hdg sub A2014-48
amdt
1.24
sch 2 s 2.16 am A2014-48
amdts 1.25-1.29; A2021-12
amdt 3.97
Primary carer
leave
sch 2 s 2.18 am A2016-18
amdts 3.162-3.165
Jobkeeper
payments
sch 2 pt 2.7A hdg ins A2020-14
amdt
1.108
exp 28 March 2022 (sch 2 s
2.19C)
Jobkeeper
payments
sch 2 s 2.19A ins A2020-14
amdt
1.108
exp 28 March 2022 (sch 2 s
2.19C)
Notification offence—revocation
of entitlement to jobkeeper
payments
sch 2 s 2.19B ins A2020-14
amdt
1.109
exp 28 March 2022 (sch 2 s
2.19C)
Expiry—pt
2.7A
sch 2 s 2.19C ins A2020-14
amdt
1.108
exp 28 March 2022 (sch 2 s
2.19C)
Disability employment
concession
sch 2 pt 2.10 hdg ins A2013-48
s 4
exp
1 January 2016 (sch 2 s 2.24)
Disability employment
concession
sch 2 s 2.22 ins A2013-48
s 4
exp
1 January 2016 (sch 2 s 2.24)
Disability employment concession
guidelines
sch 2 s 2.23 ins A2013-48
s 4
exp
1 January 2016 (sch 2 s 2.24)
Expiry—pt
2.10
sch 2 s 2.24 ins A2013-48
s 4
exp
1 January 2016 (sch 2 s 2.24)
Consequential
amendments
sch 4 om LA s 89
(3)
Some earlier republications were not numbered. The number in column 1 refers to the publication order.
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.
|
Republication No and date |
Effective |
Last amendment made by |
Republication for |
|---|---|---|---|
|
R1 |
1 July
2011– |
not amended |
new Act |
|
R1
(RI) |
1 July
2011– |
not amended |
reissue for textual correction in dictionary, def ITAA |
|
R2 |
2 July
2013– |
not amended |
expiry of transitional provision (s 211) |
|
R2
(RI) |
2 July
2013– |
not amended |
reissue for textual correction in dictionary, def ITAA |
|
R3 |
4 Dec
2013– |
A2013-48 |
amendments by A2013-48
R3
(RI)
24 Jan 2017
4 Dec
2013–
19 Nov 2014
A2013-48
reissue for textual correction in dictionary, def ITAA
R4
20 Nov
2014
20 Nov
2014–
31 Dec 2014
A2014-48
amendments by A2014-48
R4
(RI)
24 Jan 2017
20 Nov
2014–
31 Dec 2014
A2014-48
reissue for textual correction in dictionary, def ITAA
R5
1 Jan
2015
1 Jan
2015–
24 Nov 2015
A2014-48
amendments by A2014-35
R5
(RI)
24 Jan 2017
1 Jan
2015–
24 Nov 2015
A2014-48
reissue for textual correction in dictionary, def ITAA
R6
25 Nov
2015
25 Nov
2015–
1 Jan 2016
A2015-49
amendments by A2015-48
and A2015-49
R6
(RI)
24 Jan 2017
25 Nov
2015–
1 Jan 2016
A2015-49
reissue for textual correction in dictionary, def ITAA
R7
2 Jan
2016
2 Jan
2016–
26 Apr 2016
A2015-49
expiry of provision (sch 2 pt 2.10)
R7
(RI)
24 Jan 2017
2 Jan
2016–
26 Apr 2016
A2015-49
reissue for textual correction in dictionary, def ITAA
R8
27 Apr
2016
27 Apr
2016–
1 July 2016
A2016-18
amendments by A2016-18
R8
(RI)
24 Jan 2017
27 Apr
2016–
1 July 2016
A2016-18
reissue for textual correction in dictionary, def ITAA
R9
2 July
2016
2 July
2016–
17 Sept 2017
A2016-18
expiry of transitional provisions (pt 10)
R9
(RI)
24 Jan 2017
2 July
2016–
17 Sept 2017
A2016-18
reissue for textual correction in dictionary, def ITAA
R10
18
Sept 2017
18 Sept
2017–
28 Feb 2018
A2017-1
amendments by A2017-1
R11
1 Mar
2018
1 Mar
2018–
9 Dec 2019
A2018-2
amendments by A2018-2
R12
10
Dec 2019
10 Dec
2019–
29 Mar 2020
A2019-46
amendments by A2019-46
R13
13
May 2020
30 Mar
2020–
13 May 2020
A2020-14
amendments by A2020-14
R14
14
May 2020
14 May
2020–
19 May 2021
A2020-14
amendments by A2020-14
R15
20
May 2021
20 May
2021–
22 June 2021
A2021-10
amendments by A2021-10
R16
23
June 2021
23 June
2021–
10 Dec 2021
A2021-12
amendments by A2021-12
R17
11
Dec 2021
11 Dec
2021–
28 Mar 2022
A2021-12
expiry of transitional provisions (s 79 (7), (8))
6 Expired transitional or validating provisions
This Act may be affected by transitional or validating provisions that have expired. The expiry does not affect any continuing operation of the provisions (see Legislation Act 2001
, s 88 (1)).
Expired provisions are removed from the republished law when the expiry takes effect and are listed in the amendment history using the abbreviation ‘exp' followed by the date of the expiry.
To find the expired provisions see the version of this Act before the expiry took effect. The ACT legislation register has point-in-time versions of this Act.
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Australian Capital Territory 2023