Queensland Numbered Acts Queensland Numbered ActsSections 11B and 11C--
omit, insert--
'(1) The employer's liability (annual liability) for pay-roll tax for a financial year is--
(a) the employer's annual adjustment amount for the year, if--
(i) the employer lodged, or was required under section 13A to lodge, a periodic return during the year; and
(ii) the employer's annual pay-roll tax amount for the year is greater than the employer's periodic liability for periodic return periods in the year; or
(b) the employer's annual pay-roll tax amount for the year, if the employer was not required under section 13A to lodge a periodic return during the year.
Example for paragraph (b)--
The amount of an employer's annual liability would be the annual pay-roll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 14, from lodging periodic returns during the financial year.
'(2) However, if the employer lodged, or was required under section 14B to lodge, 1 or more final returns during the financial year, for working out the employer's annual liability--
(a) taxable wages and interstate wages (final return wages) paid or payable by the employer for a final period during the year are not included in the employer's wages for the year; and
(b) the periodic liability amount for the employer for a final period during the year (final return liability) is not included in the employer's periodic liability for periodic return periods in the year; and
(c) the employer's annual deduction must be worked out without having regard to the days in a final period during the year.
'(3) Subsection (2) does not apply in relation to a final period during the year if--
(a) the commissioner makes an original assessment of the employer's annual liability, other than under the Administration Act, section 14(a); and
(b) the employer is not a group member on 30 June in the year; and
(c) the employer was not a group member during the final period; and
(d) the employer's annual liability would be greater if the final return wages and final return liability for the final period were not included.5
'(4) If the commissioner includes final return wages and final return liability under subsection (3) for working out the employer's annual liability, the annual deduction for the employer for the financial year must be worked out having regard to the days in a final period mentioned in subsection (3).
Note 1--
Under section 30(1)(a) of the Administration Act, an employer's annual liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year.
Note 2--
An employer may be required, under the Administration Act, to include assessed interest or penalty tax in an assessment of annual liability.
'(1) This section applies if the employer's periodic liability for periodic return periods in a financial year is greater than the employer's annual pay-roll tax amount for the year.
'(2) The employer is entitled to a refund of the amount (the annual refund amount) of the difference between the periodic liability and the annual pay-roll tax amount.
'(3) Subsection (2) is subject to section 41.6
'(4) However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer's annual liability for the year.
'(5) This section does not apply in relation to a reassessment of the employer's annual liability.
Note--
Entitlement to refunds on reassessments is provided for in the Administration Act, part 4, division 2.
'This subdivision applies to an employer who, on 30 June in a financial year, is the DGE for a group.
'In this subdivision--
annual adjustment amount, for the DGE for a financial year, means the difference between--
(a) the DGE's annual pay-roll tax amount for the year; and
(b) the DGE's periodic liability for periodic return periods in the designated period for the DGE in the year.
annual deduction, for the DGE for a financial year, means the greater of zero and the amount worked out using the following formula--
where--
A means the number of days in the designated period for the DGE--
(a) that are in the part of the year starting on 1 July and ending on 31 December, whether or not wholly or partly concurrent; and
(b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.
AD means the annual deduction in dollars.
B means the number of days in the designated period--
(a) that are in the part of the year starting on 1 January and ending on 30 June, whether or not wholly or partly concurrent; and
(b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.
IW means the amount of interstate wages paid or payable for the designated period by each relevant group employer as a member of the group.
K means 850 000.
TW means the amount of taxable wages paid or payable for the designated period by each relevant group employer as a member of the group.
annual pay-roll tax amount for the DGE for a financial year, means--
(a) if the DGE's annual deduction for the year is greater than the DGE's annual wages for the year--zero; or
(b) if paragraph (a) does not apply--the amount worked out by applying the appropriate rate of pay-roll tax to the DGE's annual wages for the year less the DGE's annual deduction for the year.
annual wages, for the DGE for a financial year, means the total taxable wages paid or payable by the DGE during the designated period for the DGE in the year.
relevant group employer, for the designated period for the DGE in a financial year, means an employer who was a member of the group for all or part of the period.
'(1) The DGE's liability (annual liability) for pay-roll tax for a financial year is--
(a) the DGE's annual adjustment amount for the year, if--
(i) the DGE lodged, or was required under section 13A to lodge, a periodic return during the designated period for the DGE in the year; and
(ii) the DGE's annual pay-roll tax amount for the year is greater than the DGE's periodic liability for periodic return periods in the designated period; or
(b) the DGE's annual pay-roll tax amount for the year, if the DGE was not required under section 13A to lodge a periodic return during the designated period for the DGE in the year.
Example--
A group member is the DGE from 1 January to 30 June in a financial year. The DGE's annual liability for the year would be worked out without having regard to the part of the financial year before 1 January.
'(2) If the DGE does not pay the DGE's annual liability for the financial year on the return date for lodgment of the DGE's annual return, every relevant group employer for the designated period is liable jointly and severally to pay the amount of the liability.
Note 1--
Under section 30(1)(a) of the Administration Act, a DGE's annual liability for a financial year must be paid on the date the DGE is required to lodge an annual return for the financial year.
Note 2--
A DGE may be required, under the Administration Act, to include assessed interest or penalty tax in an assessment of annual liability.
'(1) This section applies if the DGE's periodic liability for periodic return periods in the designated period for the DGE in a financial year is greater than the DGE's annual pay-roll tax amount for the year.
'(2) The DGE is entitled to a refund of the amount (the annual refund amount) of the difference between the periodic liability and the annual pay-roll tax amount.
'(3) Subsection (2) is subject to section 41.7
'(4) However, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE's annual liability for the year.
'(5) This section does not apply in relation to a reassessment of the DGE's annual liability.
Note--
Entitlement to refunds on reassessments is provided for in the Administration Act, part 4, division 2.
This subdivision applies to an employer who--
(a) is required under section 14B to lodge a final return for a final period; and
(b) is not the DGE for a group on the last day of the final period.8
'In this subdivision--
final adjustment amount, for the employer for a final period, means the difference between--
(a) the employer's final pay-roll tax amount for the period; and
(b) the employer's periodic liability amount for the final period.
final deduction, for the employer for a final period, means the greater of zero and the amount worked out using the following formula--
where--
A means the number of days in the part of the final period starting on 1 July and ending on 31 December for which the employer pays, or is liable to pay, wages.
B means the number of days in the part of the final period starting on 1 January and ending on 30 June for which the employer pays, or is liable to pay, wages.
FD means the final deduction in dollars.
FW means the employer's final wages for the period.
IW means the amount of interstate wages paid or payable in the period.
K means 850 000.
final pay-roll tax amount, for the employer for a final period, means--
(a) if the employer is not a group member on the last day of the period and the employer's final deduction for the period is greater than the employer's final wages for the period--zero; or
(b) if the employer is not a group member on the last day of the period and paragraph (a) does not apply--the amount worked out by applying the appropriate rate of pay-roll tax to the employer's final wages for the period less the employer's final deduction for the period; or
(c) if the employer is a group member on the last day of the period--the amount worked out by applying the appropriate rate of pay-roll tax to the employer's final wages for the period.
final wages, for the employer for a final period, means the total taxable wages paid or payable by the employer during the period.
wages does not include foreign wages.
'(1) The employer's liability (final liability) for pay-roll tax for a final period is--
(a) the employer's final adjustment amount for the period, if--
(i) either--
(ii) the employer's final pay-roll tax amount for the period is greater than the employer's periodic liability amount for the final period; or
(b) the employer's final pay-roll tax amount for the period, if--
(i) the employer was not required under section 13A to lodge a periodic return during the period; and
(ii) paragraph (a) does not apply.
Example for paragraph (b)--
The amount of an employer's final liability would be the final pay-roll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 14, from lodging periodic returns during the final period.
'(2) However, subsection (3) applies if--
(a) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and
(b) the employer satisfies the commissioner that, because of the nature of the employer's trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year.
'(3) If this subsection applies, for working out the employer's final liability for the final period, the commissioner may treat the employer--
(a) if the employer has conducted the employer's trade or business in Australia during the whole of the final period--as an employer throughout the final period; or
(b) if the employer has conducted the employer's trade or business in Australia during part only of the final period--as an employer during that part of the final period.
Note 1--
Under section 30(1)(a) of the Administration Act, an employer's final liability for a final period must be paid on the date the employer is required to lodge a final return for the final period.
Note 2--
An employer may be required, under the Administration Act, to include assessed interest or penalty tax in an assessment of final liability.
'(1) This section applies if the employer's periodic liability amount for a final period is greater than the employer's final pay-roll tax amount for the period.
'(2) The employer is entitled to a refund of the amount (the final refund amount) of the difference between the periodic liability amount and the final pay-roll tax amount.
'(3) Subsection (2) is subject to section 41.9
'(4) However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer's final liability for the period.
'(5) This section does not apply in relation to a reassessment of the employer's final liability.
Note--
Entitlement to refunds on reassessments is provided for in the Administration Act, part 4, division 2.
'This subdivision applies to an employer who is the DGE for a group on the last day of a final period.
'In this subdivision--
final adjustment amount, for the DGE for a final period, means the difference between--
(a) the DGE's final pay-roll tax amount for the period; and
(b) the DGE's periodic liability amount for the final period.
final deduction, for the DGE for a final period, means the greater of zero and the amount worked out using the following formula--
where--
A means the number of days--
(a) that are in the part of the final period starting on 1 July and ending on 31 December; and
(b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.
B means the number of days--
(a) that are in the part of the final period starting on 1 January and ending on 30 June; and
(b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.
FD means the final deduction in dollars.
IW means the amount of interstate wages paid or payable for the final period by each relevant group employer as a member of the group.
K means 850 000.
TW means the amount of taxable wages paid or payable for the final period by each relevant group employer as a member of the group.
final pay-roll tax amount, for the DGE for a final period, means--
(a) if the DGE's final deduction for the period is greater than the DGE's final wages for the period--zero; or
(b) if paragraph (a) does not apply--the amount worked out by applying the appropriate rate of pay-roll tax to the DGE's final wages for the period less the DGE's final deduction for the period.
final wages, for the DGE for a final period, means the total taxable wages paid or payable by the DGE during the period.
relevant group employer, for a final period for the DGE, means an employer who was a member of the group for all or part of the period.
'(1) The DGE's liability (final liability) for pay-roll tax for a final period is--
(a) the DGE's final adjustment amount for the period, if--
(i) either--
(ii) the DGE's final pay-roll tax amount for the period is greater than the DGE's periodic liability amount for the period; or
(b) the DGE's final pay-roll tax amount for the period, if--
(i) the DGE was not required under section 13A to lodge a periodic return during the period; and
(ii) paragraph (a) does not apply.
'(2) If the DGE does not pay the DGE's final liability for the period on the return date for lodgment of the DGE's final return, every relevant group employer for the period is liable jointly and severally to pay the amount of the liability.
Note 1--
Under section 30(1)(a) of the Administration Act, a DGE's final liability for a final period must be paid on the date the DGE is required to lodge a final return for the final period.
Note 2--
A DGE may be required, under the Administration Act, to include assessed interest or penalty tax in an assessment of final liability.
'(1) This section applies if the DGE's periodic liability amount for a final period is greater than the DGE's final pay-roll tax amount for the period.
'(2) The DGE is entitled to a refund of the amount (the final refund amount) of the difference between the periodic liability amount and the final pay-roll tax amount.
'(3) Subsection (2) is subject to section 41.10
'(4) However, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE's final liability for the period.
'(5) This section does not apply in relation to a reassessment of the DGE's final liability.
Note--
Entitlement to refunds on reassessments is provided for in the Administration Act, part 4, division 2.
'In this division--
entitled group member, for an excess deduction, means a non-DGE group member who--
(a) is nominated by the DGE for the group under section 11CJ, or determined by the commissioner under section 11CK, as a group member to share in the excess deduction; and
(b) if the excess deduction is shared by the entitled group members at the end of the relevant financial year under section 11CL--is a member of the group on 30 June in the year and has an annual liability for the year.
order of entitled group members means the order in which entitled group members are to share in an excess deduction under a nomination made by the DGE for the group under section 11CJ, or a determination made by the commissioner under section 11CK, for the assessment of the DGE's annual liability or final liability.
relevant financial year, for an excess deduction, means--
(a) if the excess deduction relates to an assessment of annual liability of the DGE for the group--the financial year to which the assessment relates; or
(b) if the excess deduction relates to an assessment of final liability of the DGE for the group--the financial year that includes the final period to which the assessment relates.
'(1) Subsection (2) applies--
(a) for an assessment of the annual liability of the DGE for a group, if the DGE's annual deduction for the financial year is greater than the DGE's annual wages for the year; or
(b) for an assessment of the final liability of the DGE for a group, if the DGE's final deduction for the final period is greater than the DGE's final wages for the period.
'(2) The amount of the difference is the excess deduction for the assessment.
'(3) In this section--
annual deduction see section 11BC.
annual wages see section 11BC.
final deduction see section 11CE.
final wages see section 11CE.
'The DGE for a group may nominate, in an annual return or final return--
(a) 1 or more group members to share in any excess deduction for the assessment of the DGE's annual liability or final liability; and
(b) the order in which the members are to share in the excess deduction.
'(1) This section applies, for an assessment of annual liability or final liability of the DGE for a group, if--
(a) the DGE does not make a nomination under section 11CJ; and
(b) there is an excess deduction.
'(2) The commissioner may make a determination of--
(a) 1 or more non-DGE group members to share in the excess deduction; and
(b) the order in which the members are to share in the excess deduction.
'(3) The determination may apply in relation to an assessment of the DGE's annual liability or final liability made before or after the determination is made.
'(1) This section applies if--
(a) there is an excess deduction for an assessment of the annual liability or final liability of the DGE for a group; and
(b) if the excess deduction is for an assessment of the DGE's final liability--at least 1 member of the group continues to pay, or be liable to pay, wages as a member of the group for the period--
(i) starting on the day the DGE's change of status happens; and
(ii) ending on 30 June in the relevant financial year.
'(2) An entitled group member for the excess deduction is, after the end of the relevant financial year, entitled to the following share of the excess deduction--
(a) if the member is first in the order of entitled group members--the lesser of the following amounts--
(i) the excess deduction;
(ii) the member's annual wages for the year;
(b) for another entitled group member, the lesser of the following amounts--
(i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member's share;
(ii) the member's annual wages for the year.
'(3) The commissioner must make an assessment or reassessment of an entitled group member's annual liability for the year.
'(4) An assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 3, division 4, subdivision 1, the member's annual pay-roll tax amount for the year is the amount worked out by applying the appropriate rate of pay-roll tax to the member's annual wages for the year less the member's share of the excess deduction under subsection (2).
'(5) In this section--
annual wages see section 11A(1).
'(1) This section applies if--
(a) there is an excess deduction for an assessment of final liability of the DGE for a group; and
(b) all members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year.
'(2) An entitled group member for the excess deduction is, after all group members have ceased to pay, or be liable to pay, wages as members of the group, entitled to the following share of the excess deduction--
(a) if the member is first in the order of entitled group members--the lesser of the following amounts--
(i) the excess deduction;
(ii) the member's final wages for the relevant final period; or
(b) for another entitled group member, the lesser of the following amounts--
(i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member's share;
(ii) the member's final wages for the relevant final period.
'(3) The commissioner must make an assessment or reassessment of an entitled group member's final liability for the relevant final period.
'(4) An assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 3, division 5, subdivision 1, the member's final pay-roll tax amount for the relevant final period is the amount worked out by applying the appropriate rate of pay-roll tax to the member's final wages for the period less the member's share of the excess deduction under subsection (2).
'(5) In this section--
final wages see section 11CA.
relevant final period, for an entitled group member, means the final period for the change of status of the member happening at the time the member ceases to pay, or be liable to pay, wages as a member of the group.'.