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PAYROLL TAX ACT 2007 - SECT 11B
Jurisdiction in which employer is based
11B Jurisdiction in which employer is based
(1) For the purposes of this Act, the jurisdiction in which an employer is
based is- (a) the jurisdiction in which the employer’s
registered business address is located (if the employer has an ABN), or
(b)
the jurisdiction in which the employer’s principal place of business is
located (in any other case).
(2) If wages are paid or payable in connection
with a business carried on by an employer under a trust, the employer’s
registered business address is the registered business address of the trust
or, if the trust does not have an ABN, the registered business address of the
trustee of the trust.
(3) If an employer has registered business addresses
located in different jurisdictions at the same point in time, the jurisdiction
in which the employer is based at that point in time is the jurisdiction in
which the employer’s principal place of business is located.
(4) The
jurisdiction in which an employer 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.
(5) If more than one jurisdiction would qualify as the
jurisdiction in which an employer is based during a month, the jurisdiction in
which the employer is based is to be determined by reference to the state of
affairs existing on the last day of that month.
(6) An employer who has
neither a registered business address nor a principal place of business is
taken, for the purposes of this Act, to be an employer who is not based in an
Australian jurisdiction.
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