Australian Capital Territory Repealed Acts

This legislation has been repealed.

PAYROLL TAX ACT 1987 (REPEALED) - SECT 9

    (1)     Section 6 does not apply to wages paid or payable—

        (a)     by the Governor-General; or

        (b)     by a charitable organisation (other than a charitable organisation carried on for an educational purpose); or

        (c)     by a charitable organisation that is a school or college (other than a technical school or college) carried on by a body corporate, society or association and providing education at or below, but not above, the secondary level of education; or

        (d)     by a hospital that is a recognised hospital under the Health Insurance Act 1973 (Cwlth); or

        (e)     to members of his or her official staff by a representative (other than a diplomatic or consular representative) in Australia of the government of another country; or

        (f)     to a person who is a member of the Defence Force, being wages paid or payable by the employer from whose employment the person is on leave because of the person's being such a member; or

        (g)     to a prescribed person, if the wages are in relation to the period of 2 years commencing on the first day of the person's employment by the employer by whom those wages were paid or are payable; or

        (h)     from a bank account kept under the Financial Management Act 1996 , part 5, unless—

              (i)     the bank account is nominated by the Minister for this subparagraph; or

              (ii)     the wages are paid or payable by an entity prescribed for the Taxation (Government Business Enterprises) Act 2003 , section 9; or

              (iii)     the wages are paid or payable by an entity to which a direction under the Taxation (Government Business Enterprises) Act 2003 , section 10 applies to make the entity liable to tax under this Act; or

              (i)     by a Territory authority funded solely by money appropriated from the public money of the Territory by an Act unless—

              (i)     the wages are paid or payable by a Territory authority prescribed for the Taxation (Government Business Enterprises) Act 2003 , section 9; or

              (ii)     the wages are paid or payable by a Territory authority to which a direction under the Taxation (Government Business Enterprises) Act 2003 , section 10 applies to make the authority liable to tax under this Act.

    (2)     A nomination under subsection (1) (h) (i) is a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

    (3)     Section 6 does not apply to wages paid or payable by an employment agent to a person (the subcontractor ) under a contract between the agent and the subcontractor for work performed by the subcontractor for a client of the agent in any of the following cases:

        (a)     the subcontractor also supplies goods to the client under the contract and the wages amount to less than 50% of the value of the consideration paid or payable by the agent to the subcontractor for services and goods supplied to that client;

        (b)     the services provided by the subcontractor to the client are of a kind not ordinarily required by the employment agent and the subcontractor ordinarily provides services of that kind to the public generally;

        (c)     the subcontractor is a body corporate and individuals of both the following kinds perform the work for which the wages are paid or payable:

              (i)     a director or shareholder of the body;

              (ii)     an employee of the body who is not a director or shareholder;

        (d)     the subcontractor is a partnership and individuals of both the following kinds perform the work for which the wages are paid or payable:

              (i)     a partner;

              (ii)     an employee of the partnership;

        (e)     the subcontractor is a sole trader and individuals of both of the following kinds perform the work for which the wages are paid or payable:

              (i)     the subcontractor;

              (ii)     an employee of the subcontractor;

        (f)     the individuals who perform the work for which the wages are paid or payable together work for not more than 8 days in any month under a contract with the agent;

        (g)     the subcontractor is a genuine employer of the individuals who perform the work for which the wages are paid.

    (4)     In subsection (3)—

        (a)     a reference to a contract is taken to include a reference to an agreement, arrangement or undertaking, whether formal or informal and whether express or implied; and

        (b)     a reference to supply is taken to include a reference to supply by way of sale, exchange, lease or hire; and

        (c)     a reference to services is taken to include a reference to results (whether goods or services) of work performed.

    (5)     In subsection (1) (g):

"prescribed person", in relation to an employer, means a person who was, for longer than 12 months immediately before starting employment with the employer—

        (a)     unemployed; and

        (b)     receiving an allowance under the Social Security Act 1991 (Cwlth) for that unemployment.

    (6)     For subsection (5), definition of "prescribed person", a period of not longer than 4 weeks, or periods totalling not longer than 4 weeks, when a person was employed, or was not receiving an allowance under the Social Security Act 1991 (Cwlth) for unemployment, must be disregarded in working out whether a period is a period of longer than 12 months mentioned in the definition.