Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 5A

Agreement to reduce or avoid liability to pay-roll tax

5A. Agreement to reduce or avoid liability to pay-roll tax



(1) If the effect of an employment agency contract is to reduce or avoid the
liability of any party to the contract to the assessment, imposition or
payment of pay-roll tax, the Commissioner may-

   (a)  disregard the contract; and

   (b)  determine that any party to the contract is deemed to be an employer
        for the purposes of this Act; and

   (c)  determine that any payment made in respect of the contract is deemed
        to be wages for the purposes of this Act.

(2) The Commissioner cannot include in a determination under subsection (1)(c)
in respect of a contract an amount in respect of any GST payable on the supply
to which the contract relates.

(3) If the Commissioner makes a determination under subsection (1), the
Commissioner must serve a notice of the determination on the deemed employer.

(4) The notice must set out the facts on which the Commissioner relies and the
reasons for the determination.

(5) This section has effect in relation to employment agency contracts made
before, on or after the commencement of section 24 of the State Taxation Acts
(Tax Reform) Act 2004.

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