This legislation has been repealed.
TABLE OF PROVISIONS Long Title PART 1--PRELIMINARY 1. Name of Act 1A. Dictionary 1B. Notes PART 1A--IMPORTANT CONCEPTS Division 1A--.1 Wages 2. Meaning of wages 2A. Inclusion of grant of shares and options as wages 2B. Inclusion of shares and options granted to directors and others as 2BA. Place where wages payable 2BB. Inclusion of wages paid by group employers 2C. Inclusion of wages paid by or to third parties 2D. Wages to which this Act applies 2E. Wages taxable in the ACT 2F. Exempt wages 2G. Jurisdiction in which employee is based 2H. Jurisdiction in which employer is based 2I. Place and date of payment of wages Division 1A--.2 Benefits 3. Meaning of benefit 3A. Value of benefit 3B. Employer election for taxable value of benefits Division 1A--.3 Allowances as wages 3C. Wages to which this Act applies—exempt component of motor vehicle allowances not 3D. Wages to which this Act applies—accommodation allowances not Division 1A--.4 Grouping of employers Subdivision 1A--.4.1 Interpretation 3E. Definitions—div 1A.4 3F. Grouping provisions to operate independently Subdivision 1A--.4.2 Business groups 3G. Make up of groups 3H. Groups of corporations 3I. Groups arising from the use of common employees 3J. Groups of commonly controlled businesses 3K. Groups arising from tracing interests in corporations 3L. Smaller groups included in larger groups Subdivision 1A--.4.3 Business groups—tracing interests 3M. Application—sdiv 1A.4.3 3N. Direct interest 3O. Indirect interest 3P. Aggregation of interests Subdivision 1A--.4.4 Groups—miscellaneous 3Q. Exclusion from groups 3R. Designated group employers 4. Application of Act to certain contracts 5. Agreement etc to reduce or avoid liability to payroll tax PART 2--LIABILITY TO TAXATION Division 2.1--Liability to taxation—general concepts 6. Payroll tax liability 7. Registration of employers 8. Joint and several liability of group members Division 2.2--Liability to taxation—exemption from tax 9. Exemption from tax 9A. Exemption from tax—new starters 9AB. Exemption from tax—trainees under approved training contracts 9B. Exemption from tax—maternity, adoption and primary carer leave Division 2.3--Liability to taxation—calculation of monthly payroll tax Subdivision 2.3.1--Employer not member of group 9C. Application—sdiv 2.3.1 9D. Employer not member of group—amount of tax payable each month 9E. Employer not member of group—deductible amount for employer not paying interstate 9F. Employer not member of group—deductible amount for employer who pays taxable and Subdivision 2.3.2--Group with designated group employer 9G. Application—sdiv 2.3.2 9H. Group with designated group employer—amount of tax payable each month if 9I. Group with designated group employer—amount of tax payable each month if 9J. Group with designated group employer—deductible amount for groups not paying 9K. Group with designated group employer—deductible amount for groups paying taxable Subdivision 2.3.3--Group with no designated group employer 9L. Application—sdiv 2.3.3 9M. Group with no designated group employer—amount of tax payable each Division 2.4--Liability to taxation—calculation of payroll tax for financial year 10. Amount of tax payable—employer not member of group 11. Amount of tax payable—group with a designated group employer 12. Amount of tax payable—group with no designated group Division 2.5--Adjustments of tax 13. Definitions—div 2.5 14. Determination of correct amount of payroll tax 15. Annual adjustment of payroll tax 15A. Adjustment of payroll tax if employer changes circumstances 15B. Special provision if wages fluctuate PART 3--RETURNS 16. Payroll tax returns 17. Returns—variation of time for lodging 18. Monthly returns—exemptions PART 4--NOTIFICATION AND REVIEW OF DECISIONS 19. Meaning of reviewable decision—pt 4 20. Reviewable decision notices 20A. Applications for review PART 5--MISCELLANEOUS 21. Regulation-making power 100. Transitional 101. Transitional—Payroll Tax Amendment Act 2009 SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 DICTIONARY ENDNOTES