PAY-ROLL TAX ACT 1971

Victorian Repealed Acts

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This legislation has been repealed.
PAY-ROLL TAX ACT 1971 - NOTES

No. 8154 of 1971
Version incorporating amendments as at 20 March 2007

ENDNOTES

1. General Information
The Pay-roll Tax Act 1971 was assented to on 8 October 1971 and came into operation on 1 September 1971: section 1(2).
2. Table of Amendments
This Version incorporates amendments made to the Pay-roll Tax Act 1971 by Acts and subordinate instruments.
-------------------------------------------------------------
Taxation Appeals Act 1972, No. 8274/1972
Assent Date:
13.5.72
Commencement Date:
Ss 1, 2, Pt 1 on 1.1.77: Government Gazette 22.12.76 p. 3739; rest of Act on 1.9.78: Government Gazette 9.8.78 p. 2573
Current State:
All of Act in operation
Decentralized Industry Incentive Payments Act 1972, No. 8383/1972 (as amended by No. 9126/1977)
Assent Date:
19.12.72
Commencement Date:
1.7.73: Government Gazette 20.6.73 p. 2066
Current State:
All of Act in operation
Pay-roll Tax (Amendment) Act 1973, No. 8482/1973
Assent Date:
27.11.73
Commencement Date:
1.9.73: s. 1(3)
Current State:
All of Act in operation
Pay-roll Tax (Rate) Act 1974, No. 8585/1974
Assent Date:
30.10.74
Commencement Date:
1.9.74: s. 1(2)
Current State:
All of Act in operation
Pay-roll Tax Act 1974, No. 8594/1974
Assent Date:
26.11.74
Commencement Date:
Ss 1, 2 (except s. 2(2)) on 1.11.74: s. 1(3); ss 3-6 on 1.1.75: Government Gazette 18.12.74 p. 4300; s. 2(2) on 30.6.76: Government Gazette 29.6.76 p. 2013
Current State:
All of Act in operation
Pay-roll Tax Act 1975, No. 8785/1975
Assent Date:
2.12.75
Commencement Date:
S. 4(1) on 1.9.71; ss 1, 12, 15 on 2.12.75; rest of Act on 1.1.76: s. 1(3)
Current State:
All of Act in operation
Pay-roll Tax Act 1976, No. 8949/1976
Assent Date:
14.12.76
Commencement Date:
1.1.77: s. 1(3)
Current State:
All of Act in operation
Statute Law Revision Act 1977, No. 9019/1977
Assent Date:
17.5.77
Commencement Date:
17.5.77: subject to s. 2(2)
Current State:
All of Act in operation

Pay-roll Tax Act 1977, No. 9055/1977
Assent Date:
29.11.77
Commencement Date:
1.1.78: s. 1(3)
Current State:
All of Act in operation
Statute Law Revision Act 1977, No. 9059/1977
Assent Date:
29.11.77
Commencement Date:
29.11.77: subject to s. 2(2)
Current State:
All of Act in operation
Pay-roll Tax Act 1978, No. 9192/1978
Assent Date:
5.12.78
Commencement Date:
1.1.79: s. 1(3)
Current State:
All of Act in operation
Pay-roll Tax Act 1979, No. 9305/1979
Assent Date:
4.12.79
Commencement Date:
Ss 1, 4 on 4.12.79; rest of Act on 1.1.80: s. 1(3)
Current State:
All of Act in operation
Statute Law Revision Act 1980, No. 9427/1980
Assent Date:
27.5.80
Commencement Date:
27.5.80: subject to s. 6(2)
Current State:
All of Act in operation
Pay-roll Tax Act 1980, No. 9440/1980
Assent Date:
25.11.80
Commencement Date:
Ss 1, 2, 4-12 on 25.11.80; rest of Act on 1.1.81: s. 1(3)
Current State:
All of Act in operation
Pay-roll Tax (Amendment) Act 1981, No. 9647/1981
Assent Date:
15.12.81
Commencement Date:
S. 4 on 1.1.82: s. 1(4); rest of Act on 15.12.81: s. 1(3)
Current State:
All of Act in operation
Companies (Consequential Amendments) Act 1981, No. 9699/1981
Assent Date:
5.1.82
Commencement Date:
Ss 9, 14, 18 on 1.7.81: s. 2(2); s. 19 on 1.10.81: s. 2(3); s. 22 on 5.1.82: s. 2(4); rest of Act on 1.7.82: s 2(1)
Current State:
All of Act in operation
Pay-roll Tax (Amendment) Act 1982, No. 9733/1982
Assent Date:
29.6.82
Commencement Date:
29.6.82
Current State:
All of Act in operation
Evidence (Commissions) Act 1982, No. 9766/1982
Assent Date:
13.7.82
Commencement Date:
13.7.82
Current State:
All of Act in operation
Pay-roll Tax (Further Amendment) Act 1982, No. 9837/1982
Assent Date:
21.12.82
Commencement Date:
1.1.83: s. 1(3)
Current State:
All of Act in operation

Pay-roll Tax (Amendment) Act 1983, No. 10009/1983
Assent Date:
13.12.83
Commencement Date:
S. 6 on 1.1.83: s. 3(2); rest of Act on 1.1.84: s. 3(1)
Current State:
All of Act in operation
Pay-roll Tax (Amendment) Act 1984, No. 10123/1984 (as amended by No. 77/1986)
Assent Date:
7.11.84
Commencement Date:
Ss 4(1), 5(1), 9(1) on 1.7.84: s. 2(2); rest of Act on 1.1.85: s. 2(1)
Current State:
All of Act in operation
Administrative Appeals Tribunal Act 1984, No. 10155/1984
Assent Date:
20.11.84
Commencement Date:
Ss 1-66 on 5.12.84: Government Gazette 5.12.84 p. 4264; s. 70 on 11.2.85; ss 67-69, 81 on 1.3.85: Government Gazette 30.1.85 p. 191; ss 71-79 on 15.8.85: Government Gazette 14.8.85 p. 3184; s. 80 on 18.11.87: Government Gazette 18.11.87 p. 3138
Current State:
All of Act in operation
Accident Compensation Act 1985, No. 10191/1985
Assent Date:
30.7.85
Commencement Date:
S. 255 on 31.8.85 (at 4 p.m.): Government Gazette 30.8.85 p. 3401
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Pay-roll Tax (Amendment) Act 1985, No. 10212/1985 (as amended by No. 77/1986)
Assent Date:
26.11.85
Commencement Date:
S. 7(2) on 1.1.85: s. 7(3); ss 1-6, 7(1)(3) on 1.1.86: s. 2;
Current State:
All of Act in operation
Employment and Training (Rebates) Act 1985, No. 10255/1985
Assent Date:
10.12.85
Commencement Date:
S. 7 on 1.1.86: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Taxation Acts (Reciprocal Assistance) Act 1986, No. 23/1986
Assent Date:
22.4.86
Commencement Date:
22.4.86
Current State:
All of Act in operation
Pay-roll Tax (Amendment) Act 1986, No. 77/1986
Assent Date:
18.11.86
Commencement Date:
S. 8(1) on 7.11.84: s. 2; s. 8(2); s. 8(3) on 26.11.85: s. 8(4); s. 7 on 16.12.86 (see Act No. 10096); ss 1-6, 8(2)(4) on 1.1.87: s. 2
Current State:
All of Act in operation

Motor Car Traders Act 1986, No. 104/1986
Assent Date:
16.12.86
Commencement Date:
S. 122(Sch. item 2) on 1.8.87: Government Gazette 29.7.87 p. 1993
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Road Safety Act 1986, No. 127/1986 (as amended by No. 78/1987 s. 21(a))
Assent Date:
23.12.86
Commencement Date:
S. 102 on 1.3.87: Government Gazette 25.2.87 p. 445; Sch. 4 item 22.1 on 1.7.87: Special Gazette (No. 27) 25.6.87 p. 1
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Taxation (Reciprocal Powers) Act 1987, No. 37/1987
Assent Date:
12.5.87
Commencement Date:
11.6.87: Special Gazette (No. 24) 11.6.87 p. 1
Current State:
All of Act in operation
Taxation Acts Amendment Act 1987, No. 65/1987 (as amended by No. 65/1988)
Assent Date:
12.11.87
Commencement Date:
Pt 3 (ss 28-51) on 1.11.87: s. 2(9)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Pay-roll Tax (Amendment) Act 1988, No. 72/1988
Assent Date:
15.12.88
Commencement Date:
Ss 1-5 on 15.12.88: s. 2(1); ss 6-11 on 1.1.89: s. 2(2)
Current State:
All of Act in operation
Local Government (Consequential Provisions) Act 1989, No. 12/1989
Assent Date:
9.5.89
Commencement Date:
S. 4(1)(Sch. 2 items 88.1, 88.2) on 1.11.89: Government Gazette 1.11.89 p. 2798
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Magistrates' Court (Consequential Amendments) Act 1989, No. 57/1989
Assent Date:
14.6.89
Commencement Date:
S. 4(1)(a)-(e)(2) on 1.9.89: Government Gazette 30.8.89 p. 2210; rest of Act on 1.9.90: Government Gazette 25.7.90 p. 2217
Current State:
All of Act in operation
Vocational Education and Training Act 1990, No. 45/1990
Assent Date:
19.6.90
Commencement Date:
S. 116 on 1.7.91: Government Gazette 19.12.90 p. 3745 and Special Gazette (No. 9) 31.1.91 p. 3
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971

Pay-roll Tax (Amendment) Act 1990, No. 56/1990 (as amended by No. 76/1992)
Assent Date:
7.11.90
Commencement Date:
Ss 4, 6, 7(1)(2), 10, 12(2)-(7), 13 on 1.11.90: s. 2(1); ss 1-3, 5, 9, 11 on 7.11.90: s. 2(3); ss 7(3), 8, 12(1) on 1.1.91: s. 2(2)
Current State:
All of Act in operation
Pay-roll Tax (Superannuation) Act 1991, No. 14/1991
Assent Date:
23.4.91
Commencement Date:
S. 3 on 30.6.89: s. 2(1); rest of Act on 23.4.91: s. 2(2)
Current State:
All of Act in operation
State Taxation (Amendment) Act 1992, No. 76/1992
Assent Date:
24.11.92
Commencement Date:
Ss 19, 20, 22, 25, 26 on 24.11.92: s. 2(1); s. 23 on 1.1.93 s. 2(5): s. 27 on 15.8.92: s. 2(3); ss 21, 24 on 1.12.92: s. 2(4)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Pay-roll Tax (Amendment) Act 1993, No. 9/1993
Assent Date:
4.5.93
Commencement Date:
Ss 1-3, 5, 8, 9 on 4.5.93: s. 2(1); rest of Act on 1.7.93: s. 2(2)
Current State:
All of Act in operation
State Taxation (Further Amendment) Act 1993, No. 104/1993
Assent Date:
23.11.93
Commencement Date:
Ss 32-36 on 15.10.93: s. 2(5) ss 27, 28 on 23.11.93: s. 2(1); s. 30 on 1.12.93: s. 2(2); s. 29 on 1.1.94: s. 2(3); s. 31 on 1.6.95: s. 2(4)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation (Amendment) Act 1994, No. 119/1994
Assent Date:
20.12.94
Commencement Date:
S. 33(7) on 20.12.94: s. 2(1); ss 15, 16 on 1.1.95: s. 2(4); ss 17, 18 on 1.7.95: s. 2(5)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation (Further Amendment) Act 1995, No. 101/1995
Assent Date:
5.12.95
Commencement Date:
Ss 34, 35 on 5.12.95: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation (Omnibus Amendment) Act 1996, No. 10/1996
Assent Date:
25.6.96
Commencement Date:
S. 21 on 25.6.96: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971

State Taxation (Further Omnibus Amendment) Act 1996, No. 42/1996
Assent Date:
12.11.96
Commencement Date:
S. 20 on 12.11.96: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Amendment) Act 1997, No. 31/1997
Assent Date:
27.5.97
Commencement Date:
S. 12 on 24.11.92: s. 2(1); ss 9-11 on 27.5.97: s. 2(4)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Taxation Administration Act 1997, No. 40/1997
Assent Date:
3.6.96
Commencement Date:
Pt 1(ss 1-6) on 3.6.97: s. 2(1); rest of Act on 1.7.97: Government Gazette 12.6.97 p. 1330
Current State:
All of Act in operation
State Taxation Acts (Further Amendment) Act 1997, No. 49/1997
Assent Date:
11.6.97
Commencement Date:
S. 12 on 1.5.97: s. 2(2); rest of Act (except ss 4-9) on 11.6.97: s. 2(1); ss 4-9 on 1.7.97: s. 2(3)
Current State:
All of Act in operation
Vocational Education and Training (Training Framework) Act 1997, No. 80/1997
Assent Date:
25.11.97
Commencement Date:
S. 52 on 1.1.98: Government Gazette 18.12.97 p. 3614
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation (Amendment) Act 1997, No. 86/1997
Assent Date:
2.12.97
Commencement Date:
S. 12 on 27.5.97: s. 2(2); ss 10, 11, 13, 14 on 2.12.97: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation (Amendment) Act 1998, No. 48/1998
Assent Date:
26.5.98
Commencement Date:
Ss 6, 8 on 1.1.98: s. 2(2); ss 7, 9 on 26.5.98: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation (Further Amendment) Act 1998, No. 103/1998
Assent Date:
1.12.98
Commencement Date:
Ss 17, 18 on 1.7.98: s. 2(4); s. 16 on 1.12.98: s. 2(1); ss 12-15 on 1.2.99: Government Gazette 21.1.99 p. 80
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971



Fair Trading (Inspectors Powers and Other Amendments) Act 1999, No. 17/1999
Assent Date:
18.5.99
Commencement Date:
S. 38 on 1.9.99: Government Gazette 19.8.99 p. 1901
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Commonwealth Places (Mirror Taxes Administration) Act 1999, No. 34/1999
Assent Date:
8.6.99
Commencement Date:
S. 19(Sch. item 3) on 30.1.01: Special Gazette (No. 8) 30.1.01 p. 1
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Amendment) Act 1999, No. 47/1999
Assent Date:
8.6.99
Commencement Date:
Ss 8-10 on 8.6.99: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
National Taxation Reform (Consequential Provisions) Act 2000, No. 6/2000
Assent Date:
11.4.00
Commencement Date:
Ss 12, 13 on 12.4.00: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Miscellaneous Amendments) Act 2000, No. 42/2000
Assent Date:
6.6.00
Commencement Date:
S. 5 on 1.7.00: s. 2(2)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Victorian Qualification Authority Act 2000, No. 97/2000
Assent Date:
5.12.00
Commencement Date:
S. 41(Sch. 2 item 3) on 1.3.01: Government Gazette 1.3.01 p. 304
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Further Miscellaneous Amendments) Act 2001, No. 10/2001
Assent Date:
8.5.01
Commencement Date:
S. 6 on 8.5.01: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Corporations (Consequential Amendments) Act 2001, No. 44/2001
Assent Date:
27.6.01
Commencement Date:
S. 3(Sch. item 89) on 15.7.01: s. 2
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971



State Taxation Acts (Taxation Reform Implementation) Act 2001, No. 48/2001
Assent Date:
27.6.01
Commencement Date:
Ss 10-14 on 1.7.01: s. 2(3)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Accident Compensation (Amendment) Act 2001, No. 82/2001
Assent Date:
11.12.01
Commencement Date:
S. 37 on 1.7.02: s. 2(2)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Statute Law (Further Revision) Act 2002, No. 11/2002
Assent Date:
23.4.02
Commencement Date:
S. 3(Sch. 1 item 51) on 24.4.02: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Further Tax Reform) Act 2002, No. 29/2002
Assent Date:
12.6.02
Commencement Date:
Ss 9, 10 on 13.6.02: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Legislation (Further Amendment) Act 2002, No. 30/2002
Assent Date:
12.6.02
Commencement Date:
Ss 19, 20 on 1.7.02: s. 2(4)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Pay-roll Tax (Maternity and Adoption Leave Exemption) Act 2003, No. 12/2003
Assent Date:
6.5.03
Commencement Date:
S. 3 on 6.5.03: s. 2
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Miscellaneous Amendments) Act 2003, No. 58/2003
Assent Date:
16.6.03
Commencement Date:
S. 20(1)(2) on 7.5.03: s. 2(4); s. 19 on 17.6.03: s. 2(1); s. 20(3) on 1.1.04: s. 2(6)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Tax Reform) Act 2004, No. 46/2004
Assent Date:
16.6.04
Commencement Date:
Ss 22-25 on 1.1.05: s. 2(4)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Acts (Amendment) Act 2004, No. 71/2004
Assent Date:
19.10.04
Commencement Date:
Ss 36-41 on 20.10.04: s. 2(1)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971

State Taxation Acts (General Amendment) Act 2005, No. 36/2005
Endnotes
Assent Date:
28.6.05
Commencement Date:
S. 34 on 1.7.04: s. 2(4); s. 33 on 1.1.05: s. 2(5)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation (Reductions and Concessions) Act 2006, No. 38/2006
Assent Date:
20.6.06
Commencement Date:
S. 10 on 21.6.06: s. 2
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006
Assent Date:
10.10.06
Commencement Date:
S. 14 on 1.7.06: s. 2(3)
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
State Taxation Legislation Amendment (Housing Affordability) Act 2006, No. 86/2006
Assent Date:
22.12.06
Commencement Date:
S. 7 on 22.12.06: s. 2
Current State:
This information relates only to the provision/s amending the Pay-roll Tax Act 1971
Pay-roll Tax Amendment (Bushfire and Emergency Service) Act 2007, No. 5/2007
Assent Date:
20.3.07
Commencement Date:
1.11.06: s. 2
Current State:
All of Act in operation
-------------------------------------------------------------
3. Explanatory Details

1 S. 3(5): This subsection defines an unfunded fund or scheme.
2 S. 13A: Section 31(2) of the State Taxation (Further Amendment) Act 1993, No. 104/1993 reads as follows:
	31.	Fringe benefits
	(2)	The Principal Act, as amended by this section applies in relation to fringe benefits tax for the year of tax (within the meaning of the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth as amended and in force for the time being) commencing on 1 April 1994 and all subsequent years of such tax.



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Pay-roll Tax Act 1971
No. 8154 of 1971