Queensland Numbered Acts Queensland Numbered ActsAfter part 9, as inserted by this Act--
insert--
actual periodic deduction, for part 3, division 3, subdivision 1, see section 8E.
Administration Act means the Taxation Administration Act 2001.
administrator see the Administration Act, schedule 2.
amended, for part 9, see section 53.
amended Act, for part 9, see section 53.
amending Act, for part 9, see section 53.
annual adjustment amount--
(a) for part 3, division 4, subdivision 1, see section 11A(1); and
(b) for part 3, division 4, subdivision 2, see section 11BC.
annual deduction--
(a) for part 3, division 4, subdivision 1, see section 11A(1); and
(b) for part 3, division 4, subdivision 2, see section 11BC.
annual liability--
(a) for an employer other than the DGE for a group--see section 11B(1); and
(b) for the DGE for a group--see section 11BD(1).
annual pay-roll tax amount--
(a) for part 3, division 4, subdivision 1, see sections 11A(1) and 11CL(4); and
(b) for part 3, division 4, subdivision 2, see section 11BC.
annual refund amount--
(a) for an employer other than the DGE for a group--see section 11BA(2); or
(b) for the DGE for a group--see section 11BE(2).
annual return means a return mentioned in section 14A.
annual wages--
(a) for part 3, division 4, subdivision 1, see section 11A(1); and
(b) for part 3, division 4, subdivision 2, see section 11BC.
assessed interest, see the Administration Act, section 54(3).42
assessment see the Administration Act, schedule 2.
calculation day--
(a) for part 3, division 3, subdivision 1, see section 8F; and
(b) for part 3, division 3, subdivision 2, see section 9C.
change of status see section 3C(1).
commencement, for part 9, see section 53.
commissioner means the Commissioner of State Revenue appointed under the Administration Act.
criteria for registration, for part 4, division 1, see section 11F.
designated period, for an employer who is the DGE for a group on 30 June in a financial year--
(a) means the part of the year for which the employer was the DGE for the group; but
(b) does not include a part of the year for which the DGE lodged, or was required under section 14B to lodge, a final return.
DGE means designated group employer.
entitled group member, for part 3, division 6, see section 11CH.
excess deduction, for part 3, division 6, see section 11CI(2).
false or misleading includes false or misleading because of the omission of a statement.
final adjustment amount--
(a) for part 3, division 5, subdivision 1, see section 11CA; and
(b) for part 3, division 5, subdivision 2, see section 11CE.
final deduction--
(a) for part 3, division 5, subdivision 1, see section 11CA; and
(b) for part 3, division 5, subdivision 2, see section 11CE.
final liability--
(a) for an employer other than the DGE for a group--see section 11CB(1); and
(b) for the DGE for a group--see section 11CF(1).
final pay-roll tax amount--
(a) for part 3, division 5, subdivision 1, see sections 11CA and 11CM(4); and
(b) for part 3, division 5, subdivision 2, see section 11CE.
final period see section 3D.
final refund amount--
(a) for an employer other than the DGE for a group--see section 11CC(2); or
(b) for the DGE for a group--see section 11CG(2).
final return means a return mentioned in section 14B.
final wages--
(a) for part 3, division 5, subdivision 1, see section 11CA; and
(b) for part 3, division 5, subdivision 2, see section 11CE.
fixed periodic deduction--
(a) for part 3, division 3, subdivision 1, see section 8E; and
(b) for part 3, division 3, subdivision 2, see section 9B.
group member means a person who is a member of a group.
non-DGE group member means a group member, other than the DGE for the group.
order of entitled group members, for part 3, division 6, see section 11CH.
original assessment see the Administration Act, schedule 2.
partial amount, for a periodic return period, means the amount worked out using the following formula--
PA = PL x X
Y
where--
PA means the partial amount in dollars.
PL means the employer's periodic liability for the period.
X means the number of days in the period that are in the final period.
Y means the total number of days in the period.
penalty tax see the Administration Act, section 58(1).43
periodic liability--
(a) for an employer other than the DGE for a group, see section 8H(1); or
(b) for the DGE for a group, see section 9E.
periodic liability amount, for an employer for a final period, means the sum of--
(a) the employer's periodic liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; and
(b) for a day in the final period not included in a periodic return period mentioned in paragraph (a)--the partial amount for the periodic return period that includes the day, even if the return date for lodging the periodic return is after the return date for lodging the final return.
periodic return means a return mentioned in section 13A.
periodic return period, for lodgment of periodic returns by an employer, means the period under section 13B for which the employer is required to lodge periodic returns.
post-commencement liability, for part 9, see section 53.
pre-commencement act or omission, for part 9, see section 53.
pre-commencement liability, for part 9, see section 53.
prescribed pay-roll tax liability means a liability for any of the following--
(a) pay-roll tax;
(b) unpaid tax interest in relation to an assessment of liability for pay-roll tax;
(c) penalty tax in relation to an assessment of liability for pay-roll tax;
(d) any other amount payable under this Act or the Administration Act, or a liability to pay court ordered costs, in relation to pay-roll tax.
prescribed period, for part 9, see section 53.
previous, for part 9, see section 53.
previous return period, for part 9, see section 53.
reasonably believes see the Administration Act, schedule 2.
reassessment see the Administration Act, schedule 2.
relevant employer, for part 4, division 2, see section 13.
relevant financial year, for part 3, division 6, see section 11CH.
relevant group employer--
(a) for part 3, division 4, subdivision 2, see section 11BC; and
(b) for part 3, division 5, subdivision 2, see section 11CE.
return means a form approved for lodgment by an employer.
return date, for lodgment of a periodic return, annual return or final return by an employer, means the date by which the employer is required under part 4, division 2 to lodge the return and pay tax.
self assessment see the Administration Act, schedule 2.
significant wage change--
(a) for part 3, division 3, subdivision 1, see section 8G; and
(b) for part 3, division 3, subdivision 2, see section 9D.
State includes a Territory.
tax see the Administration Act, schedule 2.
tax law liability see the Administration Act, schedule 2.
transitional final period, for part 9, see section 53.
transitional return period, for part 9, see section 53.
transitional year, for part 9, see section 53.
unpaid tax interest see the Administration Act, section 54(1).
wages, for part 3, division 5, subdivision 1, see section 11CA.'.