Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 7

Imposition of pay-roll tax on taxable wages

7. Imposition of pay-roll tax on taxable wages



(1) Subject to, and in accordance with, the provisions of this Act, there
shall be charged, levied and collected for the use of Her Majesty on all
taxable wages pay-roll tax-



* * * * *



* * * * *



   (c)  at the rate of five per centum in respect of such of those wages as
        are paid or payable after the month of August, 1974 and before the
        month of November 1987; and





   (d)  at the rate of six per centum in respect of such of those wages as are
        paid or payable after the month of October 1987 and before the month
        of November 1990 and are not liable to pay-roll tax at the rate
        prescribed in paragraph (c); and

   (e)  at the rate of 7 per centum in respect of such of those wages as are
        paid or payable after the month of October 1990 and before the month
        of July 1997 and are not liable to pay-roll tax at the rate prescribed
        in paragraph (c) or (d); and

   (f)  at the rate of 6×25% in respect of such of those wages as are paid or
        payable after the month of June 1997 and before the month of July 1998
        and are not liable to pay-roll tax at the rate prescribed in paragraph
        (c), (d) or (e); and



   (g)  at the rate of 6% in respect of such of those wages as are paid or
        payable after the month of June 1998 and before the month of July 1999
        and are not liable to pay-roll tax at the rate prescribed in paragraph
        (c), (d), (e) or (f); and

   (h)  at the rate of 5×75% in respect of such of those wages as are paid or
        payable after the month of June 1999 and before the month of July 2001
        and are not liable to pay-roll tax at the rate prescribed in paragraph
        (c), (d), (e), (f) or (g); and

        (i)    at the rate of 5×45% in respect of such of those wages as are
               paid or payable after the month of June 2001 and before the
               month of July 2002 and are not liable to pay-roll tax at the
               rate prescribed in paragraph (c), (d), (e), (f), (g) or (h);
               and

   (j)  at the rate of 5×35% in respect of such of those wages as are paid or
        payable after the month of June 2002 and before the month of July 2003
        and are not liable to pay-roll tax at the rate prescribed in paragraph
        (c), (d), (e), (f), (g), (h) or (i); and

   (k)  at the rate of 5×25% in respect of such of those wages as are paid or
        payable after the month of June 2003 and before the month of July 2006
        and are not liable to pay-roll tax at the rate prescribed in paragraph
        (c), (d), (e), (f), (g), (h), (i) or (j); and

   (l)  at the rate of 5×15% in respect of such of those wages as are paid or
        payable after the month of June 2006 and before the month of January
        2007 and are not liable to pay-roll tax at the rate prescribed in
        paragraph (c), (d), (e), (f), (g), (h), (i), (j) or (k); and

   (m)  at the rate of 5×05% in respect of such of those wages as are paid or
        payable after the month of December 2006 and before the month of July
        2008 and are not liable to pay-roll tax at the rate prescribed in
        paragraph (c), (d), (e), (f), (g), (h), (i), (j), (k) or (l); and

   (n)  at the rate of 5% in respect of such of those wages as are paid or
        payable after the month of June 2008 and are not liable to pay-roll
        tax at the rate prescribed in paragraph (c), (d), (e), (f), (g), (h),
        (i), (j), (k), (l) or (m).

(2) Where, during a month after the month of June 1984 but before the month of
January 1985, the total of the wages (disregarding foreign wages) paid or
payable by an employer or by a group, as the case may be, is $83 334 or more,
the rate at which pay-roll tax shall be charged, levied and collected in
respect of those wages is 6 per centum.

(3) Where, during a month after the month of December 1984 but before the
month of January 1986, the total of the wages (disregarding foreign wages)
paid or payable by an employer or by a group, as the case may be, is $91 667
or more, the rate at which pay-roll tax shall be charged, levied and collected
in respect of those wages is 6 per centum.

(4) Where, during a month after the month of December 1985 but before the
month of January 1987, the total of the wages (disregarding foreign wages)
paid or payable by an employer or by a group, as the case may be, is $100 000
or more, the rate at which pay-roll tax shall be charged, levied and collected
in respect of those wages is 6 per centum.

(5) Where, during a month after the month of December 1986 but before the
month of November 1987, the total of the wages (disregarding foreign wages)
paid or payable by an employer or by a group, as the case may be, is $108 333
or more, the rate at which pay-roll tax shall be charged, levied and collected
in respect of those wages is 6 per centum.