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PAYROLL TAX ACT 2007 - SECT 11A
Jurisdiction in which employee is based
11A Jurisdiction in which employee is based
(1) For the purposes of this Act, the jurisdiction in which an employee is
based is the jurisdiction in which the employee’s principal place of
residence is located.
(2) The jurisdiction in which an employee is based is
to be determined by reference to the state of affairs existing during the
month in which the relevant wages are paid or payable.
(3) If more than one
jurisdiction would qualify as the jurisdiction in which an employee is based
during a month, the jurisdiction in which the employee is based is to be
determined by reference to the state of affairs existing on the last day of
that month.
(4) An employee who does not have a principal place of residence
is taken, for the purposes of this Act, to be an employee who is not based in
an Australian jurisdiction.
(5) In the case of wages paid or payable to a
corporate employee, the jurisdiction in which the employee is based is to be
determined in accordance with section 11B instead of this section (as if a
reference in section 11B to an employer were a reference to an employee).
(6)
In this section, a
"corporate employee" is a company that is taken to be an employee under
section 34 or 39 or a company to whom a payment is made that is taken to be
wages payable to an employee under section 42 or 47.
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