Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 6

Wages liable to tax

6. Wages liable to tax



(1) Subject to section 10 and subsection (1AA), the wages liable to pay-roll
tax under this Act are wages that are paid or payable by an employer for
services performed or rendered during a month or part of a month and-

   (a)  are wages that are paid or payable in Victoria, other than wages so
        paid or payable for-

   (i)  services performed or rendered wholly in one other State; or

   (ii) subject to subsection (1AAA), services performed or rendered by a
        person wholly in another country for a continuous period of more than
        6 months beginning on the day on which wages were first paid or
        payable to that person for services so performed or rendered; or

   (b)  are wages that are paid or payable outside Victoria for services
        performed or rendered wholly in Victoria; or

   (c)  are wages that are paid or payable outside Australia for services
        performed or rendered mainly in Victoria.

(1AAA) Wages referred to in subsection (1)(a)(ii) are liable to pay-roll tax
under this Act during the period of 6 months beginning on the day on which
wages were first paid or payable for the relevant services.



(1AA) Wages that are superannuation benefits that are not paid in respect of
services performed or rendered by an employee in a particular month are liable
to pay-roll tax under this Act as if they were paid or payable in respect of
services performed or rendered during the month in which they were paid or
became payable.

(1AB) Nothing in subsection (1AA) applies to render wages that are
superannuation benefits paid or payable in respect of services performed or
rendered by an employee before 1 July 1997 liable to pay-roll tax.

(1AC) Wages referred to in paragraph (e) of the definition of wages in section
3(1) that are not paid in respect of services performed or rendered by an
employee in a particular month are liable to pay-roll tax under this Act as if
they were paid or payable in respect of services performed or rendered during
the month in which they were paid or became payable.

(1A) Subsection (1) applies to wages paid or payable after the commencement of
that subsection (as substituted by the State Taxation (Amendment) Act 1994)
for services performed or rendered by a person wholly outside Australia, even
though the first payment for services so performed or rendered was made before
that commencement.

(2) For the purposes of paragraph (a) of subsection (1), wages that are
payable to a person by his employer, but have not been paid (not being wages
that under the terms of employment are payable in Victoria or in another
State) shall be deemed-

   (a)  where those wages are payable in respect of services performed or
        rendered wholly in Victoria-to be wages payable to that person in
        Victoria;

   (b)  where those wages are not payable in respect of services performed or
        rendered wholly in Victoria or wholly in one other State and where the
        wages last paid or payable to that person by that employer were
        included or are required to be included in a return under this Act-to
        be wages payable to that person in Victoria; and

   (c)  where those wages are not deemed by paragraph (a) or (b) or by any
        provision in a corresponding law of a State that corresponds to either
        of those paragraphs to be wages payable to that person in Victoria or
        in another State-to be wages payable to that person by that employer
        at the place where that person last performed or rendered any services
        for that employer before those wages became payable.

(3) For the purposes of this section, where a cheque, bill of exchange,
promissory note, money order or postal order issued by a post office or any
other instrument is sent or given or an amount is transferred by an employer
to a person or his agent at a place in Australia in payment of wages, those
wages shall be deemed to have been paid at that place and to have been paid
when the instrument was so sent or given or the amount was so transferred.

(4) In determining for the purposes of this section the question whether
services are performed wholly or mainly in Victoria or another State, regard
must be had only to the services performed during the month in respect of
which the question arises.