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PAYROLL TAX ACT 2007 - SECT 11C
Place and date of payment of wages
11C Place and date of payment of wages
(1) For the purposes of this Act, wages are taken to have been paid at a place
if, for the purpose of the payment of those wages- (a) an instrument is sent
or given or an amount is transferred by an employer to a person or a
person’s agent at that place, or
(b) an instruction is given by an employer
for the crediting of an amount to the account of a person or a person’s
agent at that place.
(2) The wages are taken to have been paid on the date
that the instrument was sent or given, the amount was transferred or the
account credited in accordance with the instruction (as the case requires).
(3) Wages are taken to be payable at the place at which they are paid, subject
to this section.
(4) Wages that are not paid by the end of the month in which
they are payable are taken to be payable at- (a) the place where wages were
last paid by the employer to the employee, or
(b) if wages have not
previously been paid by the employer to the employee-the place where the
employee last performed services in respect of the employer before the wages
became payable.
(5) If wages paid or payable in the same month by the same
employer in respect of the same employee are paid or payable in more than one
Australian jurisdiction, the wages paid or payable in that month are taken to
be paid or payable in the Australian jurisdiction in which the highest
proportion of the wages are paid or payable.
Note-: Section 11 requires all
wages paid or payable in the same month by the same employer in respect of the
same employee to be aggregated for the purpose of determining whether the
wages are taxable in this jurisdiction. The above provision ensures only one
Australian jurisdiction can be considered to be the jurisdiction in which the
wages are paid or payable.
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