South Australian Numbered Acts South Australian Numbered ActsAfter Schedule 1 insert:
Schedule 1A—Calculation of payroll tax liability—2018/19 financial year
Part 1—Preliminary
1—Application
This Schedule applies during the 2018/19 financial year.
Part 2—Calculation of payroll tax liability—first period of 2018/19 financial year
Division 1—Interpretation
2—Interpretation
In this Part—
"first period" means the period commencing on 1 July 2018 and ending on 31 December 2018;
"FY" is 365;
"R" is 4.95%;
"TA or threshold amount" is $600 000.
Division 2—Employers who are not members of a group
3—Application of Division
This Division applies only to an employer who is not a member of a group.
4—Interpretation
In this Division—
"C" is the number of days in the 2018/19 financial year in respect of which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group);
"IW" represents the total interstate wages paid or payable by the employer concerned (otherwise than as a member of a group) during the 2018/19 financial year;
"TW" represents the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the 2018/19 financial year;
"TWFP" represents the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the first period.
5—Payroll of employer under threshold
An employer is not liable to pay payroll tax for the first period if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during the 2018/19 financial year is not more than the "employer's threshold amount for the purposes of the first period , being the amount calculated in accordance with the following formula:
6—Payroll of employer over threshold
If the total taxable wages and interstate wages paid or payable by an employer (otherwise than as a member of a group) during the 2018/19 financial year is more than the employer's threshold amount for the purposes of the first period, the employer is liable to pay as payroll tax for the first period the amount calculated in accordance with the following formula:
Division 3—Groups with a designated employer
7—Application of Division
This Division applies only to an employer who is a member of a group for which there is a designated group employer.
8—Interpretation
In this Division—
"C" is the number of days in the 2018/19 financial year in respect of which at least 1 member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages;
"GIW" represents the total interstate wages paid or payable by the group concerned during the 2018/19 financial year;
"GTW" represents the total taxable wages paid or payable by the group concerned during the 2018/19 financial year;
"TW" represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the 2018/19 financial year;
"TWFP" represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the first period.
9—Payroll of group under threshold
None of the members of a group is liable to pay payroll tax for the first period if the total taxable wages and interstate wages paid or payable by the group during the 2018/19 financial year is not more than the "group threshold amount for the purposes of the first period , being the amount calculated in accordance with the following formula:
10—Payroll of group over threshold
(1) If the total taxable wages and interstate wages paid or payable by a group during the 2018/19 financial year is more than the group threshold amount for the purposes of the first period, payroll tax for the first period is payable as provided by subclauses (2)
and (3)
.
(2) The designated group employer for the group is liable to pay as payroll tax for the first period the amount calculated in accordance with the following formula:
(3) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the first period the amount calculated in accordance with the following formula:
Part 3—Calculation of payroll tax liability—second period of 2018/19 financial year
Division 1—Interpretation
11—Interpretation
In this Part—
"EA" is $600 000;
"FY" is 365;
"second period" means the period commencing 1 January 2019 and ending on 30 June 2019;
"TA or threshold amount" is $1 500 000.
Division 2—Employers who are not members of a group
12—Application of Division
This Division applies only to an employer who is not a member of a group.
13—Interpretation
In this Division—
"C" is the number of days in the 2018/19 financial year in respect of which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group);
"IW" represents the total interstate wages paid or payable by the employer concerned (otherwise than as a member of a group) during the 2018/19 financial year;
"TW" represents the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the 2018/19 financial year;
"TWSP" represents the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the second period.
14—Payroll of employer under threshold
An employer is not liable to pay payroll tax for the second period if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during the 2018/19 financial year is not more than the "employer's threshold amount for the purposes of the second period , being the amount calculated in accordance with the following formula:
15—Payroll of employer over threshold
(1) If the total taxable wages and interstate wages paid or payable by an employer (otherwise than as a member of a group) during the 2018/19 financial year is more than the employer's threshold amount for the purposes of the second period, the employer is liable to pay as payroll tax for the second period the amount calculated in accordance with the following formula:
(2) In this clause—
"R" is to be determined as follows:
(a) if the employer's total annualised relevant wages for the 2018/19 financial year is more than $1 500 000 and not more than $1 700 000, R is calculated in accordance with the following formula:
(b) if the employer's total annualised relevant wages for the 2018/19 financial year is more than $1 700 000, R is 4.95%.
(3) For the purposes of this clause, an employer's "total annualised relevant wages" or "TARW" in respect of the 2018/19 financial year is calculated in accordance with the following formula:
Division 3—Groups with a designated employer
16—Application of Division
This Division applies only to an employer who is a member of a group for which there is a designated group employer.
17—Interpretation
In this Division—
"C" is the number of days in the 2018/19 financial year in respect of which at least 1 member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages;
"GIW" represents the total interstate wages paid or payable by the group concerned during the 2018/19 financial year;
"GTW" represents the total taxable wages paid or payable by the group concerned during the 2018/19 financial year;
"TW" represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the 2018/19 financial year;
"TWSP" represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the second period.
18—Payroll of group under threshold
None of the members of a group is liable to pay payroll tax for the second period if the total taxable wages and interstate wages paid or payable by the group during the 2018/19 financial year is not more than the "group threshold amount for the purposes of the second period , being the amount calculated in accordance with the following formula:
19—Payroll of group over threshold
(1) If the total taxable wages and interstate wages paid or payable by a group during the 2018/19 financial year is more than the group threshold amount for the purposes of the second period, payroll tax for the second period is payable as provided by subclauses (2)
and (3)
.
(2) The designated group employer for the group is liable to pay as payroll tax for the second period the amount calculated in accordance with the following formula:
(3) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the second period the amount calculated in accordance with the following formula:
(4) In this clause—
"R" is to be determined as follows:
(a) if the group's total annualised relevant wages for the 2018/19 financial year is more than $1 500 000 and not more than $1 700 000, R is calculated in accordance with the following formula:
(b) if the group's total annualised relevant wages for the 2018/19 financial year is more than $1 700 000, R is 4.95%.
(5) For the purposes of this clause, a group's "total annualised relevant wages" or "TARW" in respect of the 2018/19 financial year is calculated in accordance with the following formula:
