Queensland Numbered Acts Queensland Numbered ActsAfter part 8--
insert--
'In this part--
amended, for a provision of this Act, means the provision as amended or inserted by the amending Act.
amended Act means this Act as amended by the amending Act.
amending Act means the Pay-roll Tax Administration Amendment Act 2004.
commencement means the commencement of section 3825 of the amending Act.
post-commencement liability means a liability for pay-roll tax arising on or after the commencement, other than a liability relating to a transitional return period.
Example--
The commencement is on 1 March 2005.
For an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the employer's liability for pay-roll tax for the return period ending on 30 June 2005 would be a post-commencement liability.
An employer's liability for pay-roll tax for the 2004/2005 financial year would be a post-commencement liability.
pre-commencement act or omission means an act or omission done or omitted to be done for this Act before the commencement.
pre-commencement liability means a liability for pay-roll tax arising before the commencement.
Example--
The commencement is on 1 March 2005.
For an employer who is required under previous section 13 to lodge returns for each month, the employer's liability for pay-roll tax for the previous return period ending on 28 February 2005 would be a pre-commencement liability.
For an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the employer's liability for pay-roll tax for the previous return period ending on 31 December 2004 would be a pre-commencement liability.
prescribed period means a prescribed period under previous section 11C or 16L.26
previous, for a provision of this Act, means the provision as in force before the commencement.
previous return period means a return period within the meaning of previous section 3(1) ending before the commencement.
transitional final period means the final period for the first change of status happening for an employer on or after the commencement during a transitional year.
transitional return period means a return period within the meaning of previous section 3(1) that has started but not ended before the commencement.
Example--
The commencement is on 1 March 2005. For an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the return period ending on 31 March 2005 would be a transitional return period. However, for an employer required to lodge monthly returns, there would not be a transitional return period.
transitional year means the financial year during which the commencement falls, except if the commencement is on the first day of the year.
Example--
The commencement is on 1 March 2005. The 2004/2005 financial year would be a transitional year.
The commencement is on 1 July 2005. There would not be a transitional year.
'(1) The amended Act applies in relation to--
(a) a post-commencement liability; and
(b) an act or omission done or omitted to be done for this Act on or after the commencement.
Example for subsection (1)(b)--
The commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.
'(2) Subsection (1) has effect subject to division 4.27
'(1) This section applies if a person was required to apply for registration as an employer under previous section 12 but did not do so before the commencement.
'(2) The commissioner may register the person under section 12A.28
'(3) If the commissioner registers the person under section 12A, a reference in the previous provisions of this Act to an employer registered under section 12 is taken to include a reference to the person.
'(1) This section applies if an employer was required under previous section 13 or 14 to furnish a return for a previous return period but did not do so before the commencement.
'(2) Amended sections 13 to 14 apply in relation to the employer for the previous return period.
'(3) For subsection (2), the employer is taken to be a relevant employer for the return period.
'(4) Previous sections 13 and 14 do not apply to the employer for the previous return period.
'(5) However, subsection (4) does not affect the employer's liability for contravening previous section 13 or 14 before the commencement.
'(1) The commissioner may make an assessment under section 22(2)29 in relation to an employer's liability for pay-roll tax for a financial year ending before the commencement.
'(2) For subsection (1), a reference in section 22(5)(c) to a prescribed pay-roll tax liability of the employer is taken to be a reference to tax, within the meaning of previous section 3, payable by the employer.
'(3) Section 22(5)(d) does not apply if the commissioner makes an assessment mentioned in subsection (1).
'(4) This section applies subject to section 59.
'(5) In this section--
assessment means an assessment under previous part 5.
'(1) Amended section 44 applies for a calculation made under the previous provisions of this Act.
'(2) Previous section 3(3) does not apply for the calculation.
'(1) This section provides for how the Administration Act applies to this Act, in relation to particular liabilities, acts and omissions, as a revenue law under the Administration Act.30
Note--
The Administration Act applies to this Act, as a revenue law, except to the extent its application is limited or modified under this section or section 60 or 61.
'(2) The provisions of the Administration Act mentioned in subsection (3) do not apply in relation to--
(a) a pre-commencement liability; or
(b) a liability for pay-roll tax for a transitional return period.
'(3) For subsection (2), the provisions of the Administration Act that do not apply are each of the following--
(a) part 3 (Assessments of tax);
(b) part 4 (Payments and refunds of tax and other amounts), other than sections 29, 34, 40(1)(a) and (b) and (2), 41 and 42, division 4, division 5, subdivision 1 and sections 49 to 53;
(c) part 5 (Interest and penalty tax);
(d) part 6 (Objections and appeals against assessments);
(e) sections 124, 125 and 132.
'(4) To remove doubt, it is declared that the Administration Act applies in relation to an act or omission done or omitted to be done on or after the commencement, even if the act or omission relates to a liability mentioned in subsection (2).
Example--
The commencement is on 1 March 2005. During an audit in July 2005 in relation to the 2003/2004 financial year, a taxpayer fails to provide wage details for the financial year as required under the Administration Act, part 7. Failure to provide the information would be an omission after the commencement, even though it relates to a pre-commencement liability.
'(5) However, the Administration Act, sections 124, 125 and 132 do not apply in relation to an act or omission mentioned in subsection (4) if the act or omission relates to a liability mentioned in subsection (2).
'(6) For applying the Administration Act, part 4, in relation to a liability, act or omission mentioned in subsection (2) or (4)--
(a) a liability mentioned in subsection (2)(a) or (b) is taken to be an assessment liability for the Administration Act, sections 41 and 42; and
(b) penal tax and additional tax are not primary tax for the Administration Act, section 42; and
(c) an assessment of further tax under previous part 5 is taken to be a reassessment for the Administration Act, section 46.
'(7) Subsection (4) applies subject to subsection (8).
'(8) However, to the extent this Act applies to an act or omission mentioned in subsection (4), the application of the Administration Act, section 136 is subject to previous section 38.
'(9) If, under this section, a provision of the Administration Act relating to a particular matter applies to this Act and this Act contains provision about the same matter, this Act does not apply to the matter.
'An amount relating to a post-commencement liability may be applied under the Administration Act, section 38,31 as payment for a pre-commencement liability or a liability for pay-roll tax for a transitional return period.
'(1) For applying the Administration Act, section 13832 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement.
'(2) If the Administration Act, section 138(1)(a), applies for an offence against a previous provision of this Act that is repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of the amended Act or the Administration Act that corresponds to the previous provision.
'(1) Despite their amendment or repeal by the amending Act, the previous provisions of this Act continue to apply in relation to--
(a) a pre-commencement liability; and
(b) a liability for pay-roll tax in relation to a transitional return period; and
(c) a pre-commencement act or omission.
'(2) However, previous section 16L(5)33 does not apply.
'(3) Also, subsection (1) has effect subject to sections 55, 56, 58 and 59(9).34
'(1) This section applies if--
(a) there is a transitional year; and
(b) a determination by the commissioner of the amount of an employer's deduction for a return period, made under previous section 9(7) or 16I(4), is in effect immediately before the commencement.
'(2) The amount determined is, for part 3, division 3,35 the employer's fixed periodic deduction for each periodic return period in the transitional year.
'(3) However, if the commissioner determines the employer's fixed periodic deduction under amended section 9 or 9F on or after the commencement during the transitional year, the amount determined under the section is the employer's fixed periodic deduction.
'(1) This section applies if--
(a) there is a transitional year; and
(b) immediately before the commencement--
(i) a nomination made by an employer under previous section 9(5) is in effect; or
(ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE's deduction is in effect.
'(2) The amount nominated is, for part 3, division 3,36 the employer's fixed periodic deduction for each periodic return period in the transitional year until the earlier of the following--
(a) there is a calculation day;
(b) the commissioner determines the employer's fixed periodic deduction under amended section 9 or 9F.
'(3) Subsection (2) applies subject to section 65.
'(1) This section applies to an employer--
(a) who is not a member of a group on the commencement; and
(b) whose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3).
'(2) For section 8H, the employer can not be a previous interstate wage payer for a periodic return period unless the employer has paid, or been liable to pay, interstate wages on or after the commencement.
'This division provides for working out an employer's annual liability for a transitional year.
'(1) This section applies if there was a prescribed period during the year for--
(a) the employer; or
(b) if the employer was a member of a group during the year--the group.
'(2) For working out the employer's annual liability for the transitional year--
(a) taxable wages paid or payable by the employer for the prescribed period are not included in the employer's annual wages for the year; and
(b) pay-roll tax paid or payable by the employer for the prescribed period is not included in the employer's periodic liability for periodic returns during the year; and
(c) the employer's annual deduction must be worked out without having regard to the days in the prescribed period.
'(3) This section applies subject to sections 68, 69, 73 and 74.37
'(1) This section applies if--
(a) the employer is not a member of a group on 30 June in the transitional year; and
(b) there was a prescribed period for the employer during the year; and
(c) the employer was not a member of a group for the prescribed period; and
(d) the employer's annual liability for the transitional year worked out as required under section 67(2) is greater than it would be if the section did not apply to the employer.
'(2) If the commissioner makes an original assessment of the employer's annual liability for the year, other than under the Administration Act, section 14(a), section 67(2) does not apply to the employer.
'(3) If the original assessment of the employer's annual liability for the year was made by the commissioner under the Administration Act, section 14(a), the commissioner must make a reassessment of the liability on the basis that section 67(2) does not apply to the employer.
'(1) This section applies if--
(a) the employer became the DGE for a group--
(i) during the transitional year; and
(ii) before the commencement; and
(b) the employer is the DGE for the group continuously until 30 June in the year; and
(c) immediately before becoming the DGE for the group, the employer was a member of the group.
'(2) For working out the employer's annual liability for the transitional year--
(a) taxable wages paid or payable by the employer for the period (the group member period) in the year during which the employer was a member of the group must be included in the employer's annual wages for the year; and
(b) pay-roll tax paid or payable by the employer for the group member period must be included in the employer's periodic liability for periodic return periods during the designated period; and
(c) the employer's annual deduction must be worked out having regard to each of the following--
(i) the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and
(ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and
(d) even if section 11BD(1)(a) does not apply, the employer's liability is the annual adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.
'(3) The employer's annual return for the transitional year must state the wages that were paid or payable, as a member of the group, by an employer--
(a) during the designated period for the DGE in the year; and
(b) on the days in the year mentioned in subsection (2)(c)(i).
'(4) Subsection (3) applies despite section 14A(3)(b).
'This division provides for working out an employer's final liability for a transitional final period.
'(1) A transitional final period starts on the latest of the following days in the transitional year--
(a) 1 July;
(b) the first day on which the person is required to register as an employer under previous part 4;
(c) if there was a prescribed period for the employer during the transitional year--the day after the last day of the latest prescribed period for the employer during the year.
'(2) This section applies despite section 3D(a).38
Example--
The commencement is on 1 March 2005. An employer who has been a member of a group from 1 July 2004 becomes the DGE for the group on 1 May 2005. This is the first change of status for the employer on or after the commencement. The final period for the change of status is a transitional final period starting on 1 July 2004.
'(1) This section applies if--
(a) the employer became the DGE for a group--
(i) during a transitional year; and
(ii) before the commencement; and
(b) the employer is the DGE for the group continuously until the last day of the transitional final period; and
(c) immediately before becoming the DGE for the group, the employer was a member of the group.
'(2) For working out the employer's final liability for the transitional final period--
(a) taxable wages paid or payable by the employer for the period (the group member period) in the year during which the employer was a member of the group must be included in the employer's final wages for the final period; and
(b) pay-roll tax paid or payable by the employer for the group member period must be included in the employer's periodic liability amount for the final period; and
(c) the employer's final deduction must be worked out having regard to each of the following--
(i) the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days;
(ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and
(d) even if section 11CF(1)(a) does not apply, the employer's liability is the final adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.
'(3) The employer's final return for the transitional final period must state the wages that were paid or payable, as a member of the group, by an employer--
(a) during the final period; and
(b) on the days in the transitional year mentioned in subsection (2)(c)(i).
'(4) Subsection (3) applies despite section 14B(3)(b).
'(1) This section applies in relation to an employer if--
(a) the employer becomes the DGE for a group--
(i) during a transitional year; and
(ii) before the commencement; and
(b) either--
(i) the employer--
(ii) if subparagraph (i) does not apply, the employer--
'(2) The commissioner must make a reassessment of the employer's final liability or annual liability, as applicable, to reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group.
'(3) Also, in making an original assessment of the employer's final liability or annual liability, as applicable, the commissioner must reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group.
'(4) In this section--
earlier DGE, for the group, means an employer who was the DGE for the group at any time during the transitional year before the employer to whom this section applies becomes the DGE for the group.
relevant deduction means--
(a) for an employer to whom subsection (1)(b)(i) applies--the employer's final deduction for the final period; or
(a) for an employer to whom subsection (1)(b)(ii) applies--the employer's annual deduction for the transitional year.
'(1) This section applies in relation to an employer who--
(a) ceases to be the DGE for a group--
(i) during a transitional year; and
(ii) before the commencement; and
(b) either--
(i) the employer lodges, or is required under section 14B to lodge, a final return for a change of status happening in the transitional year after the commencement; or
(ii) if subparagraph (i) does not apply--lodges, or is required under section 14A to lodge, an annual return for the transitional year.
'(2) The commissioner must make a reassessment of the employer's final liability or annual liability, as applicable, to reduce the relevant wages by the total amount of the deductions claimed by the employer under previous section 16I during the year.
'(3) Also, in making an original assessment of the employer's final liability or annual liability, as applicable, the commissioner must reduce the relevant wages by the total amount of the deductions claimed by the employer under previous section 16I during the year.
'(4) In this section--
relevant wages means--
(a) for an employer to whom subsection (1)(b)(i) applies--the employer's final wages for the final period; or
(b) for an employer to whom subsection (1)(b)(ii) applies--the employer's annual wages for the transitional year.
'A delegation under previous section 4A in force immediately before the commencement continues in force.
'An employer who is registered as an employer under previous section 12 immediately before the commencement is, on and from the commencement, taken to be registered under part 4, division 1.
'(1) A notice given by the commissioner under previous section 13(2)(a) and in force immediately before the commencement is, on and from the commencement, taken to be a notice given under section 13A(2).
'(2) A notice given by the commissioner under previous section 13(2)(b) and in force immediately before the commencement is, on and from the commencement, taken to be a notice given under section 13B(2).
'(1) This section applies if--
(a) the commissioner issued a certificate (an existing exemption), under previous section 14, exempting an employer from lodging monthly returns; and
(b) the existing exemption was in force immediately before the commencement.
'(2) The existing exemption is, on the commencement, taken to be a certificate exempting the employer from the requirement under section 13A to lodge periodic returns.
'(3) To remove doubt, it is declared that the employer is required to lodge annual returns under section 14A even if the existing exemption states the employer is not required to lodge returns for each financial year.
'A form approved before the commencement relating to a provision of this Act repealed by the amending Act may continue to be used after the commencement to facilitate the operation of this part.
'A refund to which section 41 or 41A applies may be applied under the section as payment for a liability mentioned in section 41(2) or 41A(2), as applicable, even if the liability--
(a) arose before the commencement; or
(b) is for a transitional return period.
'(1) This section applies to an employer who is a non-DGE group member--
(a) at any time during a transitional year, if the employer who is the DGE for the group on 30 June in the year became the DGE before the commencement; or
(b) if there is a transitional final period for the DGE for the group--at any time in the transitional year on or before the last day of the final period.
'(2) If subsection (1)(a) applies, the wages the employer must notify to the DGE under section 41E(2)39 are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, during the transitional year.
'(3) If subsection (1)(b) applies, the wages the employer must notify to the DGE under section 41E(2) are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, at any time in the transitional year on or before the last day of the DGE's transitional final period.
'(4) Subsections (2) and (3) apply despite section 41E(2)(a) and (b).
'(1) This section applies to a person who--
(a) becomes a liquidator within 14 days before the commencement; and
(b) does not give notice of the matter under previous section 25 before the commencement.
'(2) Section 41F40 applies to the liquidator as if the time within which the person is required to give notice under section 41F(2) were 14 days after the commencement.
'(1) This section applies to an employer--
(a) whose address for service changes within 1 month before the commencement; and
(b) who does not give notice of the change under the Pay-roll Tax Regulation 1999, section 26, before the commencement.
'(2) Section 4341 applies to the employer as if the time within which the person is required to give notice under section 43 were 1 month after the commencement.
'For the application of this part, if the context permits, a reference in the amended Act--
(a) to periodic liability includes a reference to liability for pay-roll tax under previous part 3; and
(b) to a periodic return includes a reference to a return under previous section 13; and
(c) to a periodic return period includes a reference to a previous return period or a transitional return period; and
(d) to a return date includes a reference to the date by which a return is required to be furnished under previous section 13; and
(e) to an employer required under section 13A to lodge a periodic return includes a reference to an employer required under previous section 13 to furnish a return; and
(f) to an employer authorised under section 13B to lodge periodic returns for periods other than a month includes a reference to an employer authorised under previous section 13(2)(b) to furnish returns for periods other than a month; and
(g) to unpaid tax interest includes a reference to penal tax under previous section 22; and
(h) to penalty tax includes a reference to additional tax under previous section 18.
'(1) A regulation (a transitional regulation) may make provision about a matter for which--
(a) it is necessary to make provision to allow or facilitate the doing of anything to achieve the transition from the operation of the previous provisions of this Act to the operation of the amended Act and the Administration Act; and
(b) this Act does not make provision or sufficient provision.
'(2) A transitional regulation may have retrospective operation to a day not earlier than the commencement.
'(3) A transitional regulation must declare it is a transitional regulation.
'(4) This section and any transitional regulation expire 5 years after the commencement.'.