Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 9B

Deduction from taxable wages

9B. Deduction from taxable wages





(1) In this section-



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prescribed amount-

   (a)  in relation to a return for a return period of one month-

   (i)  ending after 1 January 1989 and before 1 November 1990, means $26 667;
        and

   (ii) ending after 1 November 1990 and before 1 January 1992, means $34 167;
        and

   (iii) ending after 1 January 1992 and before 1 December 1992, means $41
        667;

   (iv) ending after 1 December 1992 and before 1 July 2002, means $42 917;

   (v)  ending after 1 July 2002, means $45 833;

   (b)  in relation to a return for a return period of 2 or more months-

   (i)  beginning after 31 December 1988 and ending before 1 November 1990,
        means the product ascertained by multiplying $26 667 by the number of
        months in the return period; and

   (ii) beginning before, and ending after 1 November 1990, means the sum of
        the products ascertained by multiplying $26 667 by the number of
        months in the return period before that date and by multiplying $34
        167 by the number of months in the return period after that date; and

   (iii) beginning after 31 October 1990 and ending before 1 January 1992,
        means the product ascertained by multiplying $34 167 by the number of
        months in the return period; and

   (iv) beginning before, and ending after 1 January 1992, means the sum of
        the products ascertained by multiplying $34 167 by the number of
        months in the return period before that date and by multiplying $41
        667 by the number of months in the return period after that date; and

   (v)  beginning after 31 December 1991 and ending before 1 December 1992,
        means the product ascertained by multiplying $41 667 by the number of
        months in the return period;

   (vi) beginning before and ending after 1 December 1992, means the sum of
        the products ascertained by multiplying $41 667 by the number of
        months in the return period before that date and by multiplying $42
        917 by the number of months in the return period after that date; and

   (vii) beginning after 30 November 1992 and ending before 1 July 2002, means
        the product ascertained by multiplying $42 917 by the number of months
        in the return period;

   (viii) beginning before and ending after 1 July 2002, means the sum of the
        products ascertained by multiplying $42 917 by the number of months in
        the return period before that date and by multiplying $45 833 by the
        number of months in the return period after that date;

   (ix) beginning after 30 June 2002, means the product ascertained by
        multiplying $45 833 by the number of months in the return period;

(2) This section applies only so as to authorize a deduction to be made for a
return period that is after the month of December, 1975 from the taxable wages
included in a return or assessment relating to that return period.

(3) For the purpose of ascertaining the pay-roll tax payable by an employer
who pays or is liable to pay taxable wages for the whole of a return period
but does not pay and is not liable to pay interstate wages during that return
period there shall, subject to section 9A, be deducted for that return period
from the amount of the taxable wages included in a return made by or an
assessment relating to that employer (being a return or an assessment relating
to that return period)-



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   (b)  if the return period relates to wages paid or payable on or after 1
        January 1992, the prescribed amount.







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(4) For the purpose of ascertaining the pay-roll tax payable by an employer
who pays or is liable to pay wages during a return period and pays or is
liable to pay taxable wages for part only of that return period but does not
pay and is not liable to pay interstate wages during that return period, there
shall, subject to section 9A, be deducted, for that return period, from the
amount of the taxable wages included in a return made by, or an assessment
relating to, that employer (being a return or an assessment relating to, that
return period) an amount-



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   (b)  if the return period relates to wages paid or payable on or after 1
        January 1992, the prescribed amount.



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(5) An employer who during any return period pays or is liable to pay taxable
wages and interstate wages may, by notice in writing containing the prescribed
particulars, served on the Commissioner, give notice of an amount, calculated
in the prescribed manner, not exceeding the prescribed amount, as the
deduction that he claims to be entitled to make for that return period and for
subsequent return periods.

(6) For the purpose of ascertaining the pay-roll tax payable by an employer
who has served on the Commissioner a notice under subsection (5), there shall,
subject to subsection (7) be deducted, for a return period (being the return
period ending last before the day on which he served that notice on the
Commissioner or any subsequent return period) from the amount of the taxable
wages included in a return made by, or an assessment relating to, that
employer (being a return or an assessment relating to any such return period)
the amount notified in that notice.

(7) The Commissioner may, on an application made to him in writing by an
employer who pays or is liable to pay taxable wages and interstate wages
during any return period or of his own motion in relation to such an employer,
at any time, make a determination specifying an amount, not exceeding the
prescribed amount, that may be deducted for any return period specified or
referred to in the determination (being a return period commencing before, but
not before 1st January, 1976, or after, or the return period in which, the
determination is made) from the taxable wages included in a return made by, or
an assessment relating to, that employer (being a return or an assessment
relating to any such return period) and there shall be deducted, for any such
return period, from the amount of the taxable wages included in a return made
by, or an assessment relating to, that employer (being a return or an
assessment relating to any such return period) the amount so specified.

(8) The Commissioner may, at any time, by instrument in writing, revoke a
determination made under subsection (7) and any such revocation shall have
effect as on and from the first day of the return period specified in the
instrument, whether that return period is before, but not before the date of
the determination, or after, or the return period in which, the instrument is
executed by him.

(9) The Commissioner shall, as soon as practicable after making a
determination under subsection (7) or revoking a determination under
subsection (8), serve notice of the determination or revocation on the
employer concerned.

(10) This section does not have effect in relation to taxable wages paid or
payable by a member of a group within the meaning of section 9A except as
provided in that section.