Victorian Repealed Acts Victorian Repealed ActsThis legislation has been repealed.
Definitions
3. Definitions
(1) In this Act, except in so far as the context or subject-matter otherwise
indicates or requires-
agent includes every person who in Victoria, for or on behalf of another
person outside Victoria, holds or has the management or control of the
business of that other person and every person who, by an order of the
Commissioner, is declared to be an agent or the sole agent for any other
person for the purposes of this Act and on whom notice of that order has been
served;
Australia means the States of the Commonwealth;
business, in section 9A, includes-
(a) a trade or profession; and
(b) any other activity carried on for fee, gain or reward; and
(c) the activity-
(i) of employing one or more persons if that person performs, or those
persons perform, duties for or in connection with another business; or
(ii) of holding any money or property used for or in connection with
another business;
coastal waters of Victoria has the same meaning as coastal waters of the State
has in relation to Victoria in the Coastal Waters (State Powers) Act 1980 of
the Commonwealth;
Commissioner means Commissioner of State Revenue under the
Taxation Administration Act 1997;
Commonwealth Act means the Pay-roll Tax Assessment Act 1941, as subsequently
amended, of the Commonwealth;
company includes all bodies and associations (corporate and unincorporate) and
partnerships;
corporation has the same meaning as in section 9 of the Corporations Act;
corresponding law, in relation to another State, means a law in force in that
State relating to the imposition upon employers of a tax on wages paid or
payable by them and the assessment and collection of that tax, but does not
include the Commonwealth Act;
employer means any person who pays or is liable to pay any wages and includes-
(a) the Crown in right of the State of Victoria;
(b) any person deemed to be an employer by or under section 3C or Part II;
(c) any public, local or municipal body or authority constituted under the
law of the Commonwealth or a State unless, being an authority
constituted under the law of the Commonwealth, it is immune from the
operation of this Act;
employment agency contract has the meaning given in section 4(1);
employment agent has the meaning given in section 4(1);
financial year means the period commencing on the 1st September, 1971, and
ending on the 30th of June, 1972 and each year thereafter commencing on the
first day of July;
foreign wages means wages that are not taxable wages and are not interstate
wages;
fringe benefit has the same meaning as in the
Fringe Benefits Tax Assessment Act 1986 of the Commonwealth as amended and in
force for the time being but does not include-
(a) a tax-exempt body entertainment fringe benefit within the meaning of
that Act; or
(b) anything that is prescribed by the regulations not to be a fringe
benefit for the purposes of this definition;
GST has the same meaning as it has in the
A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except
that it includes notional GST of the kind for which payments may be made under
Part 3 of the National Taxation Reform (Consequential Provisions) Act 2000 by
a person that is a State entity within the meaning of that Act;
interstate wages means wages that are taxable wages within the meaning of a
corresponding law;
liquidator means the person who, whether or not appointed as liquidator, is
the person required by law to carry out the winding-up of a company;
month means the month of January, February, March, April, May, June, July,
August, September, October, November or December;
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pay-roll tax means pay-roll tax chargeable under section 7;
person includes a body or association (corporate or unincorporate) and a
partnership;
return period in relation to an employer means a period relating to which that
employer is required to furnish a return under this Act;
superannuation benefit means money paid or payable by an employer in respect
of an employee-
(a) to or as a superannuation fund within the meaning of the
Superannuation Industry (Supervision) Act 1993 of the Commonwealth; or
(b) as a superannuation guarantee charge within the meaning of the
Superannuation Guarantee (Administration) Act 1992 of the
Commonwealth; or
(c) to or as any other form of superannuation, provident or retirement
fund or scheme including-
(i) a Superannuation Holding Accounts Reserve within the meaning of the
Small Superannuation Accounts Act 1995 of the Commonwealth; and
(ii) a retirement savings account within the meaning of the
Retirement Savings Accounts Act 1997 of the Commonwealth; and
(iii) a wholly or partly unfunded fund or scheme;
* * * * *
taxable wages means wages that, under section 6, are liable to pay-roll tax;
trustee includes-
(a) a person who is a trustee under an implied or constructive trust;
(b) in relation to a deceased person, an executor of the will, or an
administrator of the estate, of the deceased person;
(c) a receiver or manager of the property of a company, or a liquidator of
a company for the purpose of its winding up;
(d) a receiver, guardian, committee or manager of the property of a person
under a legal or other disability;
(e) a person having possession, control or management of a business or
property of a person who is under a legal or other disability;
(f) any person acting in a fiduciary capacity;
Victoria includes the coastal waters of Victoria;
voting share has the same meaning as in section 9 of the Corporations Act;
wages means any wages, remuneration, salary, commission, bonuses or allowances
paid or payable (whether at piece work rates or otherwise and whether paid or
payable in cash or in kind) to or in relation to an employee as such or to or
in relation to any person deemed by or under section 3C or Part II to be an
employee and, without limiting the generality of the foregoing, includes-
(a) any amount paid or payable by way of remuneration to a person holding
an office under the Crown in right of the State of Victoria or in the
service of the Crown in right of the State of Victoria;
(b) any amount paid or payable under any prescribed classes of contracts
to the extent to which that payment is attributable to labour;
(ba) any amount deemed to be wages by or under section 3C or Part II;
(c) any amount paid or payable by a company by way of remuneration to or
in relation to a director or member of the governing body of that
company;
(ca) wages, remuneration, salary, commission, bonuses or allowances paid or
payable whether in cash or in kind to or in relation to an employee by
any person acting for or in concert or under an arrangement or
understanding whether formal or informal and whether expressed or
implied with the employer;
(d) any amount paid or payable by way of commission to an insurance or
time-payment canvasser or collector; and
(e) a payment made in consequence of the retirement from, or termination
of, any office or employment of an employee, being-
(i) a lump sum payment paid before or after that retirement or termination
in respect of unused annual leave, or unused annual leave and a bonus,
loading or other additional payment relating to that leave; or
(ii) an amount paid in respect of unused long service leave; or
(iii) so much of any eligible termination payment (within the meaning of
section 27A of the Income Tax Assessment Act 1936 of the Commonwealth)
paid or payable by an employer, whether or not paid to the employee or
to any other person or body, that would be included in the assessable
income of an employee under Subdivision AA of Division 2 of Part III
of that Act if the whole of the eligible termination payment had been
paid to the employee.
(1A) A reference in the definition of superannuation benefit in subsection (1)
to an employee includes a reference to any person to whom, by virtue of a
paragraph of the definition of wages in subsection (1), an amount paid or
payable in the circumstances referred to in that paragraph constitutes wages.
(2) For the purposes of this Act, a reference to wages includes a reference to
fringe benefits, but does not include benefits that are exempt benefits for
the purposes of the Fringe Benefits Tax Assessment Act 1986 of the
Commonwealth as amended and in force for the time being (other than deposits
to a Superannuation Holding Accounts Reserve within the meaning of the
Small Superannuation Accounts Act 1995 of the Commonwealth), even though those
exempt benefits would, apart from this subsection, be treated as wages for the
purposes of this Act.
(2A) For the purposes of this Act, a reference to wages does not include a
reference to allowances for travelling or accommodation paid or payable at a
rate in a particular case or class of cases that does not exceed such rate as
is prescribed in respect of that case or class of cases.
(2AB) For the purposes of this Act, a reference to wages includes a reference
to superannuation benefits, other than those paid or payable in respect of
services performed or rendered by an employee before 1 July 1997.
(2AC) If an employer had paid money on or after 30 April 1997 but before 1
July 1997 as a superannuation benefit in respect of services to be performed
or rendered by an employee on or after 1 July 1997, that money is to be
regarded, for the purposes of this Act, as a superannuation benefit paid on 1
July 1997 in respect of services performed or rendered by the employee on that
day.
(2B) For the purposes of this Act any wages, remuneration, salary, commission,
bonuses or allowances referred to in paragraph (ca) in the interpretation of
wages shall be deemed to be paid or payable by the employer.
(2C) A reference in this Act to wages paid or payable by the employer includes
wages which are deemed to be paid or payable by the employer.
(2D) A reference in this Act to wages paid or payable by a related person or
associate in a group includes wages which would be deemed to be paid or
payable by a related person or an associate if the related person or associate
were the employer of the employee to whom they were paid.
(2E) In this Act in relation to wages, remuneration, salary, commission,
bonuses or allowances paid includes provided conferred and assigned and pay
and payable have corresponding meanings.
* * * * *
(2G) In the definition of wages in subsection (1)-
annual leave has the same meaning as in section 26AC of the
Income Tax Assessment Act 1936 of the Commonwealth;
long service leave has the same meaning as in section 26AD of the
Income Tax Assessment Act 1936 of the Commonwealth.
(3) For the purposes of this Act, the Australian Capital Territory (including
the Jervis Bay Territory) and the Northern Territory of Australia are together
deemed to be a State of the Commonwealth.
* * * * *
(5) For the purposes of this Act, a superannuation, provident or retirement
fund or scheme is unfunded to the extent that money paid or payable by an
employer in respect of an employee covered by the fund or scheme is not paid
or payable during the employee's period of service with the employer1.
* * * * *
(7) Where, for the purposes of this Act, it is necessary-
(a) to reduce an amount by $2 for each $3 by which another amount exceeds
another amount or a certain proportion of a third amount;
(b) to calculate the proportion that one amount bears to another amount;
or
(c) to calculate an amount in accordance with a formula-
and, but for this subsection, one or more of those amounts or an amount
included in the formula would be amounts of dollars and cents-the cents shall
be disregarded.