New South Wales Consolidated Acts

PAYROLL TAX ACT 2007

- As at 24 June 2024 
- Act 21 of 2007 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Definitions
   4.      Taxation Administration Act 1996
   5.      Act binds the Crown

   PART 2 - IMPOSITION OF PAYROLL TAX

           Division 1 - Imposition of tax

   6.      Imposition of payroll tax
   7.      Who is liable for payroll tax
   8.      Amount of payroll tax
   9.      When must payroll tax be paid

           Division 2 - Taxable wages

   10.     What are taxable wages
   11.     Wages that are taxable in this jurisdiction
   11A.    Jurisdiction in which employee is based
   11B.    Jurisdiction in which employer is based
   11C.    Place and date of payment of wages

           Division 3 - Other

   12.     Payroll tax paid under corresponding applied law

   PART 3 - WAGES

           Division 1 - General concept of wages

   13.     What are wages?

           Division 2 - Fringe benefits

   14.     Wages include fringe benefits
   15.     Value of wages comprising fringe benefits
   16.     Employer election regarding taxable value of fringe benefits

           Division 3 - Superannuation contributions

   17.     Wages include superannuation contributions

           Division 4 - Shares and options

   18.     Inclusion of grant of shares and options as wages
   19.     Choice of relevant day
   20.     Deemed choice of relevant day in special cases
   21.     Effect of rescission, cancellation of share or option
   22.     Grant of share pursuant to exercise of option
   23.     Value of shares and options
   24.     Inclusion of shares and options granted to directors as wages
   25.     (Repealed)
   26.     Place where wages are payable

           Division 5 - Termination payments

   27.     Definitions
   28.     Termination payments

           Division 6 - Allowances

   29.     Motor vehicle allowances
   30.     Accommodation allowances

           Division 7 - Contractor provisions

   31.     Definitions
   32.     What is a relevant contract?
   33.     Persons taken to be employers
   34.     Persons taken to be employees
   35.     Amounts under relevant contracts taken to be wages
   36.     Liability provisions

           Division 8 - Employment agents

   36A.    Division not applicable to wages paid to common law employees
   37.     Definitions
   38.     Persons taken to be employers
   39.     Persons taken to be employees
   40.     Amounts taken to be wages
   41.     Liability provisions
   42.     Agreement to reduce or avoid liability to payroll tax

           Division 9 - Other

   43.     Value of wages paid in kind
   44.     GST excluded from wages
   45.     Wages paid by group employers
   46.     Wages paid by or to third parties
   47.     Agreement etc to reduce or avoid liability to payroll tax

   PART 4 - EXEMPTIONS

           Division 1 - Non-profit organisations

   48.     Non-profit organisations

           Division 2 - Education and training

   49.     Schools and educational services and training
   50.     Community Development Employment Project

           Division 3 - Health care service providers

   51.     Health care service providers
   52.     Division not to limit other exemptions

           Division 4 - Maternity and adoption leave

   53.     Maternity and adoption leave
   54.     Administrative requirements for exemption

           Division 5 - Volunteer firefighters and emergency service volunteers

   55.     Volunteer firefighters
   56.     Emergency service volunteers
   57.     Limitation of exemption

           Division 6 - Local government

   58.     Local government bodies
   59.     Local government business entities
   60.     Limitation on local government exemptions

           Division 7 - Other government and defence

   61.     State Governors
   62.     Defence personnel
   63.     War Graves Commission

           Division 8 - Foreign government representatives and international agencies

   64.     Consular and non-diplomatic representatives
   65.     Trade Commissioners
   66.     Australian-American Fulbright Commission

           Division 9 - Services outside Australia

   66A.    Wages paid or payable for or in relation to services performed in other countries

           Division 10 - Miscellaneous

   66B.    Employment agents supplying their common law employees
   66C.    Wages paid to living organ donors
   66D.    Wages subsidised under Commonwealth jobkeeper scheme
   66E.    Wages funded by Commonwealth Aged Care Workforce Retention Grant Opportunity
   66EA.   Wages funded by Commonwealth Aged Care Workforce Bonus Grant Opportunity
   66F.    Exemption for employers under Jobs Plus agreements

   PART 5 - GROUPING OF EMPLOYERS

           Division 1 - Interpretation

   67.     Definitions
   68.     Grouping provisions to operate independently

           Division 2 - Business groups

   69.     Constitution of groups
   70.     Groups of corporations
   71.     Groups arising from the use of common employees
   72.     Groups of commonly controlled businesses
   73.     Groups arising from tracing of interests in corporations
   74.     Smaller groups subsumed by larger groups
   74A.    Groups arising from former entities

           Division 3 - Business groups--tracing of interests in corporations

   75.     Application
   76.     Direct interest
   77.     Indirect interest
   78.     Aggregation of interests

           Division 4 - Miscellaneous

   79.     Exclusion of persons from groups
   80.     Designated group employers
   81.     Joint and several liability

   PART 6 - ADJUSTMENTS OF TAX

   82.     Determination of correct amount of payroll tax
   83.     Annual adjustment of payroll tax
   84.     Adjustment of payroll tax when employer changes circumstances
   85.     Special provision where wages fluctuate

   PART 7 - REGISTRATION AND RETURNS

   86.     Registration
   87.     Returns

   PART 8 - COLLECTION AND RECOVERY OF TAX

           Division 1 - Agents and trustees generally

   88.     Application
   89.     Agents and trustees are answerable
   90.     Returns by agent or trustee
   91.     Liability to pay tax
   92.     Indemnity for agent or trustee

           Division 2 - Special cases

   93.     Tax not paid during lifetime
   94.     Payment of tax by executors or administrators
   95.     Assessment if no probate within 6 months of death
   96.     Person in receipt or control of money for absentee
   97.     Agent for absentee principal winding-up business
   98.     Recovery of tax paid on behalf of another person
   99.     Liquidator to give notice
   99A.    Temporary reduction for businesses with annual wages of $10 million or less for financial year 2019-2020
   99B.    Temporary reduction for businesses with annual wages of $10 million or less for financial year 2021-2022

   PART 9 - GENERAL

   100.    Provisions specific to this jurisdiction
   101.    Regulations
   102.    Nature of proceedings for offences
   103.    Savings, transitional and other provisions
   104.    Repeal
   105.    (Repealed)
   106.    Review of Act
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 2A
           SCHEDULE 3
           Schedule 4 (Repealed)