Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 13A

Inclusion of fringe benefits in returns etc.2

13A. Inclusion of fringe benefits in returns etc.2



(1) In this Act, a reference to taxable wages that were paid or payable by an
employer during a month is, in relation to taxable wages, being fringe
benefits-

   (a)  a reference to the value of the fringe benefits paid or payable by the
        employer during the month; or

   (b)  if the employer has made an election under subsection (2) which is in
        force under this section, a reference to an amount calculated in
        accordance with that subsection.

(2) An employer who has paid or is liable to pay fringe benefits tax imposed
by the Fringe Benefits Tax Act 1986 of the Commonwealth as amended and in
force for the time being in respect of a period of not less than 15 months
before 30 June in any year may elect to include as the value of the fringe
benefits paid or payable by the employer during the month concerned-

   (a)  in a return furnished in relation to each of the first 11 months
        occurring after 30 June in that year-one-twelfth of the fringe
        benefits taxable amount (within the meaning of the
        Fringe Benefits Tax Assessment Act 1986 of the Commonwealth) or that
        part of that amount as, in accordance with section 6, comprises wages
        liable to pay-roll tax, for the year of tax (within the meaning of
        that Act) ending on 31 March preceding the commencement of the current
        financial year; and

   (b)  in the return furnished in relation to the twelfth month-the fringe
        benefits taxable amount (within the meaning of the
        Fringe Benefits Tax Assessment Act 1986 of the Commonwealth) or that
        part of that amount as, in accordance with section 6, comprises wages
        liable to pay-roll tax, for the year of tax (within the meaning of
        that Act) ending on 31 March preceding that month, less the total of
        the amounts of fringe benefits included in the returns for each of the
        preceding 11 months.

(3) In this Act, a reference to taxable wages that were paid or payable by an
employer during a year is, in relation to taxable wages comprising fringe
benefits, a reference to an amount calculated by adding together the amounts
under subsection (1)(a) or (b) (or subsection (1)(a) and (b)) as the case
requires, for the months of that year.

(4) An election under subsection (2) takes effect when it is notified to the
Commissioner in the form approved by the Commissioner.

(5) After an employer has made an election under subsection (2), the employer
must furnish returns containing amounts calculated in accordance with the
election unless the Commissioner approves, by notice in writing given to the
employer, the termination of the election and allows the employer to include
the value referred to in subsection (1)(a).

(6) If an employer ceases to be liable to pay-roll tax, the value of taxable
wages, comprising fringe benefits, to be included in the employer's final
return is (irrespective of whether or not the employer has made an election
under subsection (2) which is in force under this section) the value of the
fringe benefits paid or payable by the employer for the period on and from the
preceding 1 July until the date on which the employer ceases to be liable to
pay-roll tax, less the value of the fringe benefits paid or payable by the
employer during that period on which pay-roll tax has been paid.

(7) If an employer is a prescribed sporting club, a reference in subsection
(2) to the fringe benefits taxable amount within the meaning of the
Fringe Benefits Tax Assessment Act 1986 in relation to that employer is taken
to be a reference to the sum of the type 1 aggregate fringe benefits amount
and the type 2 aggregate fringe benefits amount (within the meaning of that
Act) in relation to that employer.

(8) For the purposes of subsection (7), a prescribed sporting club is a body
prescribed by the regulations, being an association, club or other body-

   (a)  an object of which is to participate in, facilitate or promote a
        sporting activity; and

   (b)  that employs persons who play for the body in a competitive sporting
        activity; and

   (c)  that pays more than 50% of its total wages in a financial year to
        persons referred to in paragraph (b) in respect of services performed
        by those players being the playing of a sport.

(9) In this section, competitive sporting activity includes the playing of a
sport, but does not include-

   (a)  the umpiring or refereeing of a sporting activity; or

   (b)  the administration of a sporting activity; or

   (c)  the non-competitive practice of a sport.



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