Australian Capital Territory Current Acts

PAYROLL TAX ACT 2011 - SECT 11C

    (1)     For this Act, wages are taken to have been paid at a place if, for the purpose of the payment of the wages—

        (a)     an instrument is sent or given or an amount is transferred by an employer to a person or a person's agent at the place; or

        (b)     an instruction is given by an employer for the crediting of an amount to the account of a person or a person's agent at the place.

    (2)     The wages are taken to have been paid on the date that the instrument was sent or given, the amount was transferred or the account credited in accordance with the instruction.

    (3)     Wages are taken to be payable at the place at which they are paid.

    (4)     However, wages that are not paid by the end of the month in which they are payable are taken to be payable at—

        (a)     the place where wages were last paid by the employer to the employee; or

        (b)     if wages have not previously been paid by the employer to the employee—the place where the employee last performed services in relation to the employer before the wages became payable.

    (5)     Also, if wages paid or payable in the same month by the same employer in relation to the same employee are paid or payable in more than 1 Australian jurisdiction, the wages paid or payable in that month are taken to be paid or payable in the Australian jurisdiction in which the highest proportion of the wages is paid or payable.

Note     Section 11 (Wages taxable in the ACT) requires all wages paid or payable in the same month by the same employer in relation to the same employee to be aggregated for the purpose of deciding whether the wages are taxable in the ACT. Section 11C ensures only 1 Australian jurisdiction can be considered to be the jurisdiction in which the wages are paid or payable.