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PAYROLL TAX ACT 2007 - As at 24 June 2024 - Act 21 of 2007 - NOTES

Historical notes

Table of amending instruments

Payroll Tax Act 2007 No 21. Assented to 4.7.2007. Date of commencement, 1.7.2007, sec 2. This Act has been amended as follows--

2007 No 94 Miscellaneous Acts (Local Court) Amendment Act 2007. Assented to 13.12.2007.
Date of commencement of Sch 2, 6.7.2009, sec 2 and 2009 (314) LW 3.7.2009.
2008 No 48 State Revenue and Other Legislation Amendment (Budget) Act 2008. Assented to 30.6.2008.
Date of commencement of Sch 2, 1.7.2008, sec 2 (2) (a).
No 62 Statute Law (Miscellaneous Provisions) Act 2008. Assented to 1.7.2008.
Date of commencement of Sch 1.21, 1.7.2008, Sch 1.21; date of commencement of Sch 4, assent, sec 2 (1).
No 67 State Revenue Legislation Amendment Act 2008. Assented to 2.7.2008.
Date of commencement of Sch 5 [1]-[3], 1.7.2008, sec 2 (2) (b); date of commencement of Sch 5 [4]-[7], assent, sec 2 (1).
2009 No 51 State Revenue Legislation Further Amendment Act 2009. Assented to 26.6.2009.
Date of commencement of Sch 7.4, 1.7.2009, sec 2 (2) (b).
No 91 State Revenue Legislation Further Amendment Act (No 2) 2009. Assented to 19.11.2009.
Date of commencement of Sch 3, assent, sec 2 (1).
2010 No 46 State Revenue Legislation Amendment Act 2010. Assented to 28.6.2010.
Date of commencement of Sch 8, 1.7.2010, Sch 8.
No 97 Health Services Amendment (Local Health Networks) Act 2010. Assented to 16.11.2010.
Date of commencement of Sch 2, 1.1.2011, sec 2 (1) and 2010 (716) LW 17.12.2010.
No 118 State Revenue Legislation Further Amendment Act 2010. Assented to 29.11.2010.
Date of commencement, 1.7.2011, sec 2 (2) (d).
2011 No 4 Health Services Amendment (Local Health Districts and Boards) Act 2011. Assented to 16.5.2011.
Date of commencement, 1.7.2011, sec 2 and 2011 (313) LW 1.7.2011.
2012 No 20 State Revenue Legislation Amendment Act 2012. Assented to 11.4.2012.
Date of commencement, 1.7.2012, sec 2 (2) (b).
No 97 Miscellaneous Acts Amendment (Directors' Liability) Act 2012. Assented to 26.11.2012.
Date of commencement, 11.1.2013, sec 2 and 2012 (629) LW 14.12.2012.
2013 No 50 State Revenue and Other Legislation Amendment (Budget Measures) Act 2013. Assented to 26.6.2013.
Date of commencement of Sch 4, 1.7.2013, Sch 4.
2014 No 37 State Revenue and Other Legislation Amendment (Budget Measures) Act 2014. Assented to 24.6.2014.
Date of commencement of Sch 3, 1.7.2014, sec 2 (1).
No 56 State Revenue Legislation Further Amendment Act 2014. Assented to 23.10.2014.
Date of commencement of Sch 3 [1]-[3] and [5]-[7], 1.7.2014, sec 2 (2) (a); date of commencement of Sch 3 [4], 1.1.2016, sec 2 (2) (b) and 2015 (733) LW 4.12.2015.
2016 No 14 State Revenue Legislation Amendment Act 2016. Assented to 11.5.2016.
Date of commencement of Sch 4, assent, sec 2 (1).
No 27 Statute Law (Miscellaneous Provisions) Act 2016. Assented to 7.6.2016.
Date of commencement of Sch 5, 28.6.2017, sec 2 (4) and 2017 (293) LW 28.6.2017.
2017 No 11 State Revenue Legislation Amendment Act 2017. Assented to 11.4.2017.
Date of commencement, assent, sec 2.
No 25 Electronic Transactions Legislation Amendment (Government Transactions) Act 2017. Assented to 27.6.2017.
Date of commencement, assent, sec 2.
No 65 Local Government Amendment (Regional Joint Organisations) Act 2017. Assented to 30.11.2017.
Date of commencement, 15.12.2017, sec 2 and 2017 (730) LW 15.12.2017.
2018 No 11 State Debt Recovery Act 2018. Assented to 21.3.2018.
Date of commencement of Sch 3.11, 27.8.2018, sec 2 and 2018 (462) LW 24.8.2018.
No 39 State Revenue Legislation Amendment Act 2018. Assented to 27.6.2018.
Date of commencement of Sch 2, 1.7.2018, sec 2 (2).
No 70 Government Sector Finance Legislation (Repeal and Amendment) Act 2018. Assented to 22.11.2018.
Date of commencement of Sch 4.80, 1.7.2021, sec 2(1) and 2021 (305) LW 25.6.2021.
2019 No 8 State Revenue and Other Legislation Amendment Act 2019. Assented to 1.7.2019.
Date of commencement, 1.7.2019, sec 2 (1).
2020 No 2 Treasury Legislation Amendment (COVID-19) Act 2020. Assented to 25.3.2020.
Date of commencement, assent, sec 2.
No 6 COVID-19 Legislation Amendment (Emergency Measures--Treasurer) Act 2020. Assented to 14.5.2020.
Date of commencement, assent, sec 2.
No 19 State Revenue Legislation Amendment (COVID-19 Housing Response) Act 2020. Assented to 11.8.2020.
Date of commencement, assent, sec 2.
No 43 Payroll Tax Amendment Act 2020. Assented to 27.11.2020.
Date of commencement, assent, sec 2.
2021 No 12 Payroll Tax Amendment (Jobs Plus) Act 2021. Assented to 24.5.2021.
Date of commencement, except Sch 1[2], assent, sec 2(1); date of commencement of Sch 1[2], 1.7.2021, sec 2(2).
No 29 Payroll Tax Amendment (Payroll Tax Waiver) Act 2021. Assented to 18.11.2021.
Date of commencement, assent, sec 2.
2022 No 32 State Revenue Legislation Amendment Act 2022. Assented to 27.6.2022.
Date of commencement, 1.7.2022, sec 2.
No 59 Statute Law (Miscellaneous Provisions) Act (No 2) 2022. Assented to 26.10.2022.
Date of commencement, 13.1.2023, sec 2.
2023 No 18 Revenue, Fines and Other Legislation Amendment Act 2023. Assented to 4.9.2023.
Date of commencement, assent, sec 2.
No 26 Treasury and Revenue Legislation Amendment Act 2023. Assented to 27.9.2023.
Date of commencement of Sch 4, 4.9.2023, sec 2(c).
No 35 Statute Law (Miscellaneous Provisions) Act (No 2) 2023. Assented to 30.10.2023.
Date of commencement of Sch 4, assent, sec 2(c).
2024 No 38 Revenue Legislation Amendment Act 2024. Assented to 24.6.2024.
Date of commencement of Sch 5, assent, sec 2(c).

Table of amendments

Sec 3 Am 2009 No 91, Sch 3 [1]; 2010 No 118, Sch 4 [1]; 2017 No 11, Sch 3 [1].
Sec 9 Am 2019 No 8, Sch 3 [1].
Secs 10, 11 Subst 2009 No 91, Sch 3 [2].
Secs 11A-11C Ins 2009 No 91, Sch 3 [2].
Sec 13 Am 2009 No 91, Sch 3 [3].
Sec 18 Am 2010 No 118, Sch 4 [2].
Sec 19 Am 2010 No 118, Sch 4 [3] [4].
Sec 23 Am 2010 No 118, Sch 4 [5] [6]; 2022 No 59, Sch 1.28[1].
Sec 24 Am 2009 No 91, Sch 3 [4]; 2010 No 118, Sch 4 [7] [8].
Sec 25 Rep 2009 No 91, Sch 3 [5].
Sec 26 Am 2009 No 91, Sch 3 [6].
Sec 29 Am 2017 No 11, Sch 3 [2].
Sec 32 Am 2014 No 56, Sch 3 [1]-[6].
Sec 36A Ins 2017 No 11, Sch 3 [3].
Sec 40 Am 2017 No 11, Sch 3 [4].
Sec 48 Am 2008 No 67, Sch 5 [1].
Sec 53 Am 2010 No 46, Sch 8 [1]; 2012 No 20, Sch 3 [1].
Sec 54 Am 2017 No 25, Sch 2.9.
Sec 58 Am 2017 No 65, Sch 2.21.
Sec 59 Am 2016 No 14, Sch 4 [1]-[3].
Part 4, Div 9 (sec 66A) Ins 2009 No 91, Sch 3 [7].
Part 4, Div 10 (secs 66B, 66C) Ins 2017 No 11, Sch 3 [5].
Sec 66D Ins 2020 No 6, Sch 1.3.
Sec 66E Ins 2020 No 19, Sch 4. Am 2021 No 12, Sch 1[1].
Sec 66EA Ins 2022 No 32, Sch 3.
Sec 66F Ins 2021 No 12, Sch 1[2]. Am 2023 No 35, Sch 4.32.
Sec 70 Am 2008 No 67, Sch 5 [2].
Sec 74 Am 2008 No 67, Sch 5 [3].
Sec 74A Ins 2023 No 18, Sch 5[1]. Am 2023 No 26, Sch 4[1][2].
Sec 79 Am 2023 No 18, Sch 5[2].
Sec 80 Am 2009 No 51, Sch 7.4 [1].
Sec 81 Am 2023 No 18, Sch 5[3].
Sec 86 Am 2008 No 48, Sch 2 [1].
Sec 87 Am 2019 No 8, Sch 3 [2].
Sec 99A Ins 2020 No 2, Sch 1.2[1]. Am 2021 No 29, Sch 1[1].
Sec 99B Ins 2021 No 29, Sch 1[2].
Sec 102 Am 2007 No 94, Sch 2.
Sec 105 Am 2008 No 62, Sch 4.
Sch 1 Am 2008 No 48, Sch 2 [2]-[4]; 2008 No 62, Sch 1.21; 2008 No 67, Sch 5 [4] [5]; 2010 No 46, Sch 8 [2]; 2013 No 50, Sch 4 [1]-[4]; 2018 No 39, Sch 2; 2020 No 2, Sch 1.2[2]; 2020 No 43, cl 3(1) (2).
Sch 2 Am 2008 No 48, Sch 2 [5]; 2009 No 51, Sch 7.4 [2]; 2010 No 46, Sch 8 [3] [4]; 2010 No 97, Sch 2.24; 2011 No 4, Sch 2.27; 2012 No 20, Sch 3 [2]; 2012 No 97, Sch 1.30; 2016 No 14, Sch 4 [4]-[8]; 2016 No 27, Sch 5.6; 2017 No 11, Sch 3 [6] [7]; 2018 No 11, Sch 3.11; 2018 No 70, Sch 4.80; 2019 No 8, Sch 3 [3]-[5]; 2022 No 59, Sch 1.28[2]; 2024 No 38, Sch 5[1].
Sch 2A Ins 2008 No 48, Sch 2 [6]. Am 2010 No 46, Sch 8 [5].
Sch 3 Am 2008 No 48, Sch 2 [7]; 2008 No 67, Sch 5 [6] [7]; 2009 No 51, Sch 7.4 [3] [4]; 2009 No 91, Sch 3 [8] [9]; 2010 No 46, Sch 8 [6] [7]; 2010 No 118, Sch 4 [9] [10]; 2012 No 20, Sch 3 [3] [4]; 2014 No 37, Sch 3.2; 2014 No 56, Sch 3 [7]; 2017 No 11, Sch 3 [8]; 2019 No 8, Sch 3 [6]; 2020 No 43, cl 3(3); 2021 No 12, Sch 1[3]; 2024 No 38, Sch 5[2].
Sch 4 Am 2008 No 62, Sch 4.


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