Queensland Consolidated Acts

PAYROLL TAX ACT 1971

- As at 1 July 2023 
- Act 37 of 1971 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Dictionary
   3.      Meaning of superannuation contribution
   3A.     Meaning of termination payment
   4.      Other provisions about meaning of wages—superannuation contributions and GST
   4A.     (Repealed)
   5.      Meaning of change of status
   6.      Meaning of final period
   6A.     Reference to periodic return period or return period
   7.      Notes in text
   8.      Relationship of Act with Administration Act

   PART 2 - LIABILITY TO TAXATION

           Division 1 - Imposition of liability

              Subdivision 1 - Wages liable to payroll tax and mental health levy

   8A.     Application of sdiv 1
   9.      Wages liable to payroll tax and mental health levy—nexus with Queensland
   9A.     State in which employee is based
   9B.     State in which employer is based
   9C.     Place and day of payment of wages

              Subdivision 2 - Other provisions about imposing liability for payroll tax

   10.     Imposition of payroll tax on taxable wages
   10A.    Discount for regional employers
   11.     When liability for payroll tax arises
   12.     Employer to pay payroll tax

              Subdivision 3 - Other provisions about imposing liability for mental health levy

   12A.    Imposition of mental health levy on taxable wages
   12B.    When liability for mental health levy arises
   12C.    Particular employer to pay mental health levy

              Subdivision 4 - Value of taxable wages

   13.     Value of taxable wages

           Division 1A - Contractor provisions

   13A.    Definitions for div 1A
   13B.    Meaning of relevant contract
   13C.    Persons taken to be employers
   13D.    Persons taken to be employees
   13E.    Amounts taken to be wages
   13F.    Liability for payroll tax or mental health levy for payments taken to be wages

           Division 1B - Employment agents

   13G.    Meaning of employment agency contract
   13H.    Persons taken to be employers
   13I.    Persons taken to be employees
   13J.    Amounts taken to be wages
   13K.    Liability for payroll tax or mental health levy for payments taken to be wages
   13L.    Employment agency contract reducing or avoiding liability to payroll tax or mental health levy
   13LA.   Particular avoidance arrangements involving employment agents

           Division 1C - Shares and options

   13M.    Application of div 1C
   13N.    Definitions for div 1C
   13O.    When share or option is granted
   13P.    Grant of share because of exercise of option
   13Q.    Day on which wages are paid or payable
   13R.    Election by grantor of relevant day
   13S.    Automatic election of relevant day
   13T.    Effect of rescission or cancellation of share or option
   13U.    Value of taxable wages
   13V.    When services are performed
   13W.    Place where wages are paid or payable

           Division 1D - Allowances

              Subdivision 1 - Motor vehicle allowances

   13X.    Definitions for sdiv 1
   13Y.    Exempt component of motor vehicle allowance
   13Z.    Working out the number of exempt kilometres
   13ZA.   Continuous recording method
   13ZB.   Averaging method—how it works
   13ZC.   Averaging method—records to be kept by employer
   13ZD.   Averaging method—what is the averaging period
   13ZE.   Averaging method—recalculation of relevant percentage
   13ZF.   Averaging method—replacing a business vehicle
   13ZG.   Switching between continuous recording and averaging methods

              Subdivision 2 - Accommodation allowances

   13ZH.   Exempt rate for accommodation allowance

           Division 2 - Exemptions

   14.     Exemption from payroll tax and mental health levy
   14A.    Exemption for parental, adoption, surrogacy or cultural parent leave
   15.     Exemption from payroll tax and mental health levy—certain CWA wages
   15A.    Exemption for services performed or rendered entirely in another country

           Division 3 - Periodic liability for payroll tax

              Subdivision 1 - Employer other than the DGE for a group

   16.     Application of sdiv 1
   16J.    (Repealed)
   16K.    (Repealed)
   16L.    (Repealed)
   17.     Definitions for sdiv 1
   18.     Meaning of calculation day
   18A.    (Repealed)
   19.     Meaning of significant wage change
   20.     Amount of periodic liability
   21.     Determination by commissioner of fixed periodic deduction

              Subdivision 2 - DGE for a group

   22.     Application of sdiv 2
   23.     Definition for sdiv 2
   24.     Meaning of calculation day
   25.     Meaning of significant wage change
   26.     Amount of periodic liability
   27.     Determination by commissioner of fixed periodic deduction

              Subdivision 3 - Rebate

   27A.    Rebate for periodic liability

           Division 4 - Annual liability for payroll tax

              Subdivision 1 - Employer other than the DGE for a group

   28.     Application of sdiv 1
   29.     Definitions for sdiv 1
   30.     Amount of annual liability
   31.     Entitlement to annual refund amount

              Subdivision 2 - DGE for a group

   32.     Application of sdiv 2
   33.     Definitions for sdiv 2
   34.     Amount of DGE’s annual liability
   35.     Entitlement to annual refund amount

              Subdivision 3 - Rebate

   35A.    Rebate for annual payroll tax amount

           Division 5 - Final liability for payroll tax

              Subdivision 1 - Employer other than the DGE for a group

   36.     Application of sdiv 1
   37.     Definitions for sdiv 1
   38.     Amount of final liability
   39.     Entitlement to final refund amount

              Subdivision 2 - DGE for a group

   40.     Application of sdiv 2
   41.     Definitions for sdiv 2
   42.     Amount of DGE’s final liability
   43.     Entitlement to final refund amount

              Subdivision 3 - Rebate

   43A.    Rebate for final payroll tax amount

           Division 5A - Periodic liability for mental health levy

   43B.    Application of division
   43C.    Meaning of adjusted primary threshold
   43D.    Meaning of adjusted additional threshold
   43E.    Meaning of primary periodic threshold and additional periodic threshold
   43EA.   Meaning of current financial year
   43EB.   Meaning of calculation day
   43EC.   Meaning of significant wage change
   43F.    Amount of periodic levy liability

           Division 5B - Annual liability for mental health levy

   43G.    Application of division
   43H.    Meaning of combined periodic liability
   43I.    Definitions for division
   43J.    Amount of annual levy liability
   43K.    Entitlement to annual levy refund amount

           Division 5C - Final liability for mental health levy

   43L.    Application of division
   43M.    Definitions for division
   43N.    Amount of final levy liability
   43O.    Entitlement to final levy refund amount

           Division 6 - Sharing of excess deduction by group members

   44.     Definitions for div 6
   45.     Meaning of excess deduction
   46.     Nomination by DGE of group members to share in excess deduction
   46A.    (Repealed)
   46B.    (Repealed)
   46C.    (Repealed)
   47.     Determination by commissioner of group members to share in excess deduction
   48.     Sharing of excess deduction by entitled group members at end of financial year
   49.     Sharing of excess deduction by entitled group members on group ceasing to exist

           Division 6A - Sharing of excess rebate by group members

   49A.    Definitions for div 6A
   49B.    Meaning of excess rebate
   49C.    Nomination by DGE of group members to share in excess rebate
   49D.    Determination by commissioner of group members to share in excess rebate
   49E.    Sharing of excess rebate by entitled group members at end of relevant financial year
   49F.    Sharing of excess rebate by entitled group members on group ceasing to exist

           Division 7 - Avoidance arrangements

   50.     Arrangements for avoidance of tax may be disregarded

           Division 8 - Miscellaneous provisions

   51.     Wages paid by or to third parties
   51A.    Joint and several liability of group members

   PART 3 - REGISTRATION AND RETURNS

           Division 1 - Registration

   52.     Meaning of criteria for registration
   53.     Application for registration
   54.     Registration of employer without application
   55.     Notice of registration
   56.     Amendment of registration
   57.     Cancellation of registration

           Division 2 - Returns

   58.     Definition for div 2
   59.     Periodic returns
   60.     Duration of periodic return period
   61.     Deemed lodgement of periodic return—payment by electronic transfer of funds
   62.     Exemption from requirement to lodge periodic returns
   63.     Annual return
   64.     Final return
   65.     Further returns

   PART 4 - GROUPING PROVISIONS

           Division 1 - Interpretation

   66.     Definitions for pt 4
   67.     Grouping provisions to operate independently

           Division 2 - Business groups

   68.     Constitution of groups
   69.     Groups of corporations
   70.     Groups arising from the use of common employees
   71.     Groups of commonly controlled businesses
   72.     Groups arising from tracing of interests in corporations
   73.     Smaller groups subsumed into larger groups
   74.     Exclusion of persons from groups

           Division 2A - Business groups—interpretation provisions for tracing of interests in corporations

   74A.    Application of div 2A
   74B.    Definitions for div 2A
   74C.    Who are associated persons
   74D.    Who are related persons
   74E.    Direct interest
   74F.    Indirect interest
   74G.    Aggregate interest

           Division 3 - Designated group employer

   75.     Designation of group member as DGE

   PART 5 - PROVISIONS ABOUT ASSESSMENTS

           Division 1 - Reassessments

   76.     When registered employer may make reassessment
   77.     Reassessment—determination of periodic deduction
   77A.    Reassessment—determination of primary periodic threshold or additional periodic threshold
   78.     Reassessment—annual liability of non-group employer who has lodged a final return
   78A.    Reassessment—annual levy liability of non-group employer who has lodged a final return
   79.     Reassessment of payroll tax liability—change of DGE
   79A.    Reassessment of levy liability—change of DGE
   80.     Reassessment of payroll tax liability—making or revocation of order excluding a person from a group
   80A.    Reassessment of levy liability—making or revocation of order excluding a person from a group

           Division 2 - Provisions about particular assessments made by the commissioner

   81.     Provision about payroll tax assessments made by commissioner—employer who is required to lodge periodic returns
   81A.    Provision about levy assessments made by commissioner—employer who is required to lodge periodic returns
   82.     Provision about payroll tax assessments made by commissioner—employer who is exempt from lodging periodic returns
   82A.    Provision about levy assessments made by commissioner—employer who is exempt from lodging periodic returns

   PART 6 - MISCELLANEOUS

           Division 1 - Refund provisions

   83.     Application of annual refund amount, annual levy refund amount, final refund amount or final levy refund amount
   84.     Provision for refunds under Administration Act to group members
   85.     Entitlement to a refund

           Division 2 - Notification requirements

   86.     (Repealed)
   87.     Notification requirement—employers exempt from lodging periodic returns
   87A.    Notification requirement—employers authorised to lodge periodic returns for periods other than a month
   88.     Notification requirement—particular group members
   88A.    Notification requirements—annual information for groups
   88B.    Notification requirements—final return information for non-DGE group member
   88C.    Notification requirements—final return information for DGE
   88D.    Notification requirements—employer joining a group
   88E.    Notification requirements—revised group wage information
   89.     Notification requirement—liquidators and other administrators

           Division 3 - Other provisions

   89A.    Commissioner may give group information to incoming DGE
   90.     Commissioner may require payment of penalty
   91.     Period for keeping particular records relating to fringe benefits tax
   92.     Application of Act to trustees
   93.     Avoiding taxation
   94.     Notice of change of address for service
   95.     Cents to be disregarded for calculations
   96.     Approval of forms
   97.     Regulation-making power
   97A.    Application of particular amendments

   PART 7 - SAVINGS AND TRANSITIONAL PROVISIONS FOR PAYROLL TAX ADMINISTRATION AMENDMENT ACT 2004

           Division 1 - Preliminary

   98.     Definitions for pt 7

           Division 2 - Application of amended Act and Administration Act

   99.     Application of amended Act in relation to liabilities etc. arising on or after commencement
   100.    Registration under s 54 of person required to register before commencement
   101.    Application of amended ss 58–62 for previous return periods
   102.    Assessment under amended s 81 in relation to particular pre-commencement liabilities
   103.    Application of amended s 95 to calculations made under previous provisions
   104.    This Act as a revenue law for the Administration Act
   105.    Application of Administration Act, s 38
   106.    Second or subsequent offences

           Division 3 - Application of previous provisions

   107.    Application of previous provisions to particular liabilities etc.

           Division 4 - Provisions about periodic liability after commencement

   108.    Fixed periodic deduction for periodic return periods after commencement—existing determination
   109.    Fixed periodic deduction for periodic return periods after commencement—existing nomination
   110.    Application of fixed periodic deduction to particular non-group employers after commencement

           Division 5 - Provisions for annual liability for transitional year

   111.    Purpose of div 5
   112.    Basic principles for working out employer’s annual liability
   113.    Employer who was not a group member for a prescribed period during the transitional year
   114.    Employer who is a DGE on 30 June in the transitional year

           Division 6 - Provisions for final liability for transitional final period

   115.    Purpose of div 6
   116.    When transitional final period starts
   117.    Employer who is a DGE on the last day of a transitional final period

           Division 7 - Miscellaneous provisions

   118.    Commissioner assessment—employer who becomes a DGE in a transitional year before commencement
   119.    Commissioner assessment—employer who ceases to be a DGE in a transitional year before commencement
   120.    Delegations under previous s 4A
   121.    Employers registered under previous s 12 immediately before commencement
   122.    Notices given by commissioner under previous s 13
   123.    Continuing effect of exemptions given by commissioner under previous s14
   124.    Continuing use of particular forms
   125.    Application of ss 83 and 84
   126.    Application of s 88 notification requirement in relation to a transitional year
   127.    Application of s 89 to particular liquidators
   128.    Application of s 94 to particular employers
   129.    References in amended Act
   130.    (Expired)

   PART 8 - TRANSITIONAL PROVISIONS FOR PAYROLL TAX (HARMONISATION) AMENDMENT ACT 2008

   131.    Interpretation of amended provisions
   132.    Application of amended Act
   133.    Application of avoidance provision for employment agency contracts
   134.    Continuation of orders excluding person from group

   PART 9 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2010

           Division 1 - Interpretation

   135.    Definitions for pt 9

           Division 2 - Application of amended Act and Administration Act

   136.    Application of amended Act
   137.    Exemption of penalty under s 90
   138.    Remission of unpaid tax interest and penalty tax under the Administration Act
   139.    Exemption for offences
   140.    Reassessment—final return included excluded wages

   PART 10 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011

   141.    Assessment and payment of payroll tax for shares and options
   142.    Application of pt 2, div 1C for granting of particular shares or options

   PART 11 - TRANSITIONAL PROVISION FOR REVENUE AMENDMENT AND TRADE AND INVESTMENT QUEENSLAND ACT 2013

   143.    Exemption under s 14A

   PART 12 - TRANSITIONAL PROVISION FOR PAYROLL TAX REBATE, REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2015

   144.    Application of s 13B

   PART 13 - TRANSITIONAL PROVISION FOR REVENUE LEGISLATION AMENDMENT ACT 2018

   145.    Retrospective application of increased rebate under ss 27A, 35A and 43A

   PART 14 - TRANSITIONAL PROVISION FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2018

   146.    Retrospective operation of amended s 13Y

   PART 15 - TRANSITIONAL PROVISIONS FOR REVENUE LEGISLATION AMENDMENT ACT 2022

           Division 1 - Extension of apprentice and trainee rebate

   147.    Retrospective application of particular provisions

           Division 2 - Provisions about changes to deductions for financial year ending 30 June 2023

              Subdivision 1 - Preliminary

   148.    Purpose of division
   148A.   Definitions for division

              Subdivision 2 - Working out payroll tax for transitional financial year

   148B.   Working out fixed periodic deductions for transitional financial year
   148C.   Working out annual deduction for transitional financial year—employer other than the DGE for a group
   148D.   Working out annual deduction for transitional financial year—DGE for a group
   148E.   Working out final deduction for transitional financial year—employer other than the DGE for a group
   148F.   Working out final deduction for transitional financial year—DGE for a group

              Subdivision 3 - Provisions for returns

   148G.   Additional information required for particular annual returns
   148H.   Additional information required for particular final returns

   PART 16 - TRANSITIONAL PROVISIONS FOR BETTING TAX AND OTHER LEGISLATION AMENDMENT ACT 2022

   149.    Imposition and calculation of mental health levy for 2022–23 financial year
   150.    Notification requirements for groups in January 2023
   151.    Notification requirements under s 88A for 2022–23 financial year
           SCHEDULE - Dictionary