Queensland Numbered Acts

PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 6

Part 1--

insert--

'(1) A change of status happens for a person who is an employer if, during a financial year--

(a) the person ceases to be an employer and does not intend to resume being an employer during the remainder of the year or the next financial year; or

Example for paragraph (a)--

There is no change of status for a fruit grower who ceases to pay wages after the fruit picking season but intends to resume paying wages later in the financial year or in the next financial year.

(b) for a person who pays, or is liable to pay, taxable wages and who is not a group member--the person becomes a group member; or

(c) for a person who pays, or is liable to pay, wages and is a non-DGE group member--

(i) the person starts paying, or becomes liable to pay, taxable wages other than as a group member; or

(ii) the person becomes the DGE for a group; or

(d) the person ceases to be the DGE for a group; or

(e) an administrator is appointed for the property of the person; or

(f) the appointment of an administrator for the person's property ceases to have effect.

'(2) A change of status happens--

(a) if subsection (1)(a) applies--on the first day the person--

(i) does not pay, and is not liable to pay, wages; and

(ii) does not intend to resume paying wages for the remainder of the year or the next financial year; or

(b) if subsection (1)(b) applies--on the first day the person is a group member; or

(c) if subsection (1)(c)(i) applies--on the first day the person pays, or is liable to pay, taxable wages other than as a group member; or

(d) if subsection (1)(c)(ii) applies--on the first day of the periodic return period in which the person becomes the DGE for the group;1 or

(e) if subsection (1)(d) applies--

(i) if all the group members cease to pay, or be liable to pay, wages as members of the group during the relevant periodic return period on or before the day the person ceases to be the DGE for the group--on the first day the person is not the DGE for the group; or

(ii) otherwise--on the first day of the relevant periodic return period;2 or

(f) if subsection (1)(e) applies--on the day the administrator is appointed; or

(g) if subsection (1)(f) applies--on the day after the appointment ceases to have effect.

'(3) For subsection (2)(e), the relevant periodic return period is the periodic return period in which the person ceases to be the DGE for the group.

Note--

An employer who changes status is required to lodge a final return, and pay pay-roll tax, for the final period.

'The final period, for a change of status of a person (the relevant change of status) happening during a financial year, means the period--

(a) starting on the latest of the following days in the year--

(i) 1 July;

(ii) the first day on which the person is required to register as an employer under part 4, division 1;

(iii) if an earlier change of status has happened for the person during the year--the day of the change of status happening immediately before the relevant change of status; and

(b) ending on the day before the relevant change of status happens.

Example--

An employer who is a group member from 1 July in a financial year ceases to be a group member on 1 September. The final period for the change of status is 1 July to 31 August.

If the employer then ceases to pay, or be liable to pay, wages from 1 June, the final period for the second change of status is 1 September to 31 May.

'A note in the text of this Act is part of the Act.

'(1) This Act does not contain all the provisions about pay-roll tax.

'(2) The Administration Act contains provisions dealing with, among other things, each of the following--

(a) assessments of tax;

(b) payments and refunds of tax;

(c) imposition of interest and penalty tax;

(d) objections and appeals against assessments of tax;

(e) record keeping obligations of taxpayers;

(f) investigative powers, offences, legal proceedings and evidentiary matters;

(g) service of documents.

Note--

Under the Administration Act, section 3, that Act and this Act must be read together as if they together formed a single Act.'.