Australian Capital Territory Current Acts Australian Capital Territory Current ActsSchedule 1 Calculation of payroll tax liability
In this schedule:
"financial year" means the financial year beginning on 1 July 2011 or 1 July in any later financial year.
"FY" means the number of days in the financial year.
"R" means the rate determined under the Taxation Administration Act 1999
, section 139 for this schedule.
"TA" (or threshold amount ) means the amount determined under the Taxation Administration Act 1999
, section 139 for this
schedule.
Part 1.2 Employers who are not members of a group
Note This part may apply to a period other than a financial year or a month (see s 87A (4) (b)).
This part applies only to an employer who is not a member of a group.
In this part:
"C", for a financial year, means the number of days in the financial year for which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group).
"IW", for a financial year, means the total interstate wages paid or payable by the employer (otherwise than as a member of a group) in the financial year.
"TW", for a financial year, means the total taxable wages paid or payable by the employer (otherwise than as a member of a group) in the financial year.
1.4 Payroll of employer not more than threshold
The employer is not liable to pay payroll tax for a financial year if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) in that year is not more than the employer's threshold amount worked out as follows:
1.5 Payroll of employer over threshold
If the total taxable
wages and interstate wages paid or payable by an employer (otherwise than as a
member of a group) in a financial year is more than the employer's threshold
amount, the employer is liable to pay as payroll tax for that year the amount
worked out as follows:
Part 1.3 Groups with a designated group employer
Note This part may apply to a period other than a financial year or a month (see s 87A (4) (b)).
This part applies only to an employer who is a member of a group for which there is a designated group employer.
In this part:
"C", for a financial year, means the number of days in the financial year in relation to which at least 1 member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages.
"GIW", for a financial year, means the total interstate wages paid or payable by the group in the financial year.
"GTW", for a financial year, means the total taxable wages paid or payable by the group in the financial year.
"TW", for a financial year, means the total taxable wages paid or payable by the employer (as a member of the group) in the financial year.
1.8 Payroll of group not more than threshold
None of the members of a group is liable to pay payroll tax for a financial year if the total taxable wages and interstate wages paid or payable by the group in that year is not more than the group threshold amount worked out as follows:
1.9 Payroll of group over threshold
(1) If the total taxable wages and interstate wages paid or payable by a group in a financial year is more than the group threshold amount, payroll tax is payable in accordance with subsections (2) and (3).
(2) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount worked out as follows:
(3) Each member of the group (other than the designated group employer) is liable to pay as payroll tax for the financial year the amount worked out as follows:
Part 1.4 Groups with no designated group employer
Note This part may apply to a period other than a financial year or a month (see s 87A (4) (b)).
This part applies only to an employer who is a member of a group for which there is no designated group employer.
In this part:
"TW"¸ for a financial year, means the total taxable wages paid or payable by the employer (as a member of the group) in the financial year.
1.12 Calculation of payroll tax
Each member of the group is liable to pay as payroll tax for the financial year the amount worked out as follows:
Part 1.5 Motor vehicle allowances
1.12A Meaning of business journey —pt 1.5
In this part:
"business journey" means—
(a) a journey undertaken in a motor vehicle by a person otherwise than in the application of the vehicle to a private use, that is an application that, if the person is paid a motor vehicle allowance for the use, results in the provision of a fringe benefit (under the FBTA Act
) by the employer; or
(b) a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person (under the Income Tax Assessment Act 1936
(Cwlth)).
1.13 Continuous recording method
If an employer selects the continuous recording method for the purpose of working out the number of business kilometres travelled in a financial year, the following details are required to be recorded by the employer:
(a) the odometer readings at the beginning and end of each business journey (a "relevant business journey") undertaken by the person in the financial year by means of a motor vehicle provided or maintained by the person;
(b) the specific purpose for which each relevant business journey was taken;
(c) the distance travelled by the person in the financial year in the course of all relevant business journeys (which is taken to be the number of business kilometres travelled in the financial year ), worked out on the basis of the odometer readings mentioned in paragraph (a).
(1) If an employer selects the averaging method for the purpose of working out the number of business kilometres travelled in a financial year, the following details are required to be recorded by the employer:
(a) the odometer readings at the beginning and end of each business journey (a "relevant business journey") undertaken by the person in the relevant 12-week period by means of a motor vehicle provided or maintained by the person;
Note Relevant 12-week period is defined in s 1.15.
(b) the specific purpose for which each relevant business journey was taken;
(c) the distance travelled by the person in the relevant 12-week period in the course of all relevant business journeys, worked out on the basis of the odometer readings mentioned in paragraph (a);
(d) the odometer readings at the beginning and end of the relevant 12-week period for each motor vehicle (a relevant motor vehicle ) provided or maintained by the person for the purpose of undertaking business journeys;
(e) the distance travelled by each relevant motor vehicle in the relevant 12-week period, worked out on the basis of the odometer readings mentioned in paragraph (d);
(f) the distance travelled by the person in the course of business journeys undertaken by means of each relevant motor vehicle in the relevant 12-week period, worked out as a percentage of the distance travelled by the vehicle in the period (the relevant percentage );
(g) the odometer readings at the beginning and end of the financial year for each motor vehicle (a relevant vehicle ) provided or maintained by the person for the purpose of undertaking business journeys;
(h) the distance travelled by each relevant vehicle in the financial year, worked out on the basis of the odometer readings mentioned in paragraph (g);
(i) the distance travelled by the person in the course of business journeys undertaken by means of each relevant vehicle in the financial year (which is taken to be the number of business kilometres travelled in the financial year ), worked out on the basis that the percentage of the distance that was travelled by the person in the course of business journeys undertaken by means of each relevant vehicle in the financial year is the same as the relevant percentage.
(2) For the next 4 financial years after the first financial year in which odometer details are recorded in accordance with subsection (1), an employer is not required to work out the relevant percentage, or record the details mentioned in subsection (1) (a) to (f), for the person but is required to record the other details mentioned in subsection (1).
(3) Accordingly, for the next 4 financial years after the first financial year in which odometer details are recorded in accordance with subsection (1), the number of business kilometres travelled in the financial year must be worked out (as mentioned in subsection (1) (i)) on the basis of the relevant percentage worked out for the first financial year.
(4) Despite subsections (2) and (3), an employer is required to work out the relevant percentage for a financial year, and record the details mentioned in subsection (1) (a) to (f), if—
(a) the commissioner serves a notice on the employer before the beginning of a financial year in the 4-year period directing the employer to keep the details mentioned in subsection (1) (a) to (f) for the financial year; or
(b) the employer wishes to use the recording method mentioned in this section for 1 or more additional motor vehicles used by the person in any financial year or for any other reason.
(5) In a situation mentioned in subsection (4), the new record for the financial year replaces the relevant percentage details previously recorded and subsections (2) and (3) apply in relation to the new record for the financial year as if it were the first financial year in which odometer details were recorded.
(6) An employer who has adopted and employed the method of recording mentioned in subsections (2) and (3) for a person for 4 successive financial years must, in the next succeeding financial year, make a fresh recording of all the details stated in subsection (1) if the employer intends to continue to use the same method of recording for the person.
(7) Subsections (2) and (3) apply in relation to the new record under subsection (6) for the financial year as if it were the first financial year in which odometer details were recorded.
(8) If the odometer of a motor vehicle is replaced or recalibrated in any period for which its readings are relevant for this section, the odometer readings immediately before and after the replacement or recalibration must be recorded.
1.15 Meaning of relevant 12-week period —s 1.16
(1) For section 1.14, relevant 12-week period means a continuous period of at least 12 weeks, selected by the employer, throughout which a motor vehicle is provided or maintained by a person.
(2) If the motor vehicle is provided or maintained for less than 12 weeks, the period must be the entire period for which the motor vehicle is provided or maintained.
(3) The period may overlap the beginning or end of the financial year, so long as it includes part of the year.
(4) If the averaging method is used for 2 or more motor vehicles for the same financial year, the odometer readings for those motor vehicles must cover periods that are concurrent.
1.16 Replacing one motor vehicle with another motor vehicle
(1) For the purpose of using the averaging method, an employer may nominate 1 motor vehicle as having replaced another motor vehicle with effect from a day stated in the nomination.
(2) After the nomination takes effect, the replacement motor vehicle is treated as the original motor vehicle, and the original motor vehicle is treated as a different motor vehicle.
(3) An employer need not repeat for the replacement vehicle the steps already taken for the original motor vehicle.
(4) An employer must record the nomination in writing in the financial year when the nomination takes effect.
(5) However, the commissioner may allow an employer to record the nomination at a later time.
1.17 Changing method of recording
(1) An employer may change from using the averaging method to using the continuous recording method with effect from the beginning of a financial year if the employer complies with section 1.13 (Continuous recording method) for the financial year.
(2) An employer may change from using the
continuous recording method to using the averaging method with effect from the
beginning of a financial year if the employer complies with section 1.14
(Averaging method) for the financial year.