Payroll Tax Act 2007 No 21

Effective date Publication date Amendments included Notes
02 December 2024 02 December 2024 2024 No 90
24 June 2024 24 June 2024 2024 No 38
30 October 2023 30 October 2023 2023 No 35
27 September 2023 27 September 2023 2023 No 26
04 September 2023 04 September 2023 2023 No 18
13 January 2023 13 January 2023 2022 No 59
01 July 2022 01 July 2022 2022 No 32
18 November 2021 18 November 2021 2021 No 29
01 July 2021 01 July 2021 2018 No 70
2021 No 12
24 May 2021 24 May 2021 2021 No 12
27 November 2020 27 November 2020 2020 No 43
11 August 2020 11 August 2020 2020 No 19
14 May 2020 14 May 2020 2020 No 6
25 March 2020 25 March 2020 2020 No 2
01 July 2019 01 July 2019 2019 No 8
27 August 2018 27 August 2018 2018 No 11
01 July 2018 01 July 2018 2018 No 39
15 December 2017 15 December 2017 2017 No 65
28 June 2017 28 June 2017 2016 No 27
27 June 2017 27 June 2017 2017 No 25
11 April 2017 11 April 2017 2017 No 11
11 May 2016 11 May 2016 2016 No 14
01 January 2016 01 January 2016 2014 No 56
23 October 2014 23 October 2014 2014 No 56
01 July 2014 01 July 2014 2014 No 37
01 July 2013 01 July 2013 2013 No 50
11 January 2013 11 January 2013 2012 No 97
01 July 2012 01 July 2012 2012 No 20
01 July 2011 01 July 2011 2010 No 118
2011 No 4
01 January 2011 01 January 2011 2010 No 97
01 July 2010 01 July 2010 2010 No 46
19 November 2009 19 November 2009 2009 No 91
06 July 2009 06 July 2009 2007 No 94
01 July 2009 01 July 2009 2009 No 51
02 July 2008 02 July 2008 2008 No 67
01 July 2008 01 July 2008 2008 No 48
2008 No 62
04 July 2007 04 July 2007

Payroll Tax Act 2007 No 21

Assented to 04.07.2007.

Date of commencement, 1.7.2007, sec 2.

Revenue Legislation Further Amendment Act 2024 No 90

Assented to 02.12.2024.

Date of commencement, assent, sec 2.

Revenue Legislation Amendment Act 2024 No 38

Assented to 24.06.2024.

Date of commencement of Sch 5, assent, sec 2(c).

Statute Law (Miscellaneous Provisions) Act (No 2) 2023 No 35

Assented to 30.10.2023.

Date of commencement of Sch 4, assent, sec 2(c).

Treasury and Revenue Legislation Amendment Act 2023 No 26

Assented to 27.09.2023.

Date of commencement of Sch 4, 4.9.2023, sec 2(c).

Revenue, Fines and Other Legislation Amendment Act 2023 No 18

Assented to 04.09.2023.

Date of commencement, assent, sec 2.

Statute Law (Miscellaneous Provisions) Act (No 2) 2022 No 59

Assented to 26.10.2022.

Date of commencement, 13.1.2023, sec 2.

State Revenue Legislation Amendment Act 2022 No 32

Assented to 27.06.2022.

Date of commencement, 1.7.2022, sec 2.

Payroll Tax Amendment (Payroll Tax Waiver) Act 2021 No 29

Assented to 18.11.2021.

Date of commencement, assent, sec 2.

Payroll Tax Amendment (Jobs Plus) Act 2021 No 12

Assented to 24.05.2021.

Date of commencement, except Sch 1[2], assent, sec 2(1).

Date of commencement of Sch 1[2], 1.7.2021, sec 2(2).

Payroll Tax Amendment Act 2020 No 43

Assented to 27.11.2020.

Date of commencement, assent, sec 2.

State Revenue Legislation Amendment (COVID-19 Housing Response) Act 2020 No 19

Assented to 11.08.2020.

Date of commencement, assent, sec 2.

COVID-19 Legislation Amendment (Emergency Measures—Treasurer) Act 2020 No 6

Assented to 14.05.2020.

Date of commencement, assent, sec 2.

Treasury Legislation Amendment (COVID-19) Act 2020 No 2

Assented to 25.03.2020.

Date of commencement, assent, sec 2.

State Revenue and Other Legislation Amendment Act 2019 No 8

Assented to 01.07.2019.

Date of commencement, 1.7.2019, sec 2 (1).

Government Sector Finance Legislation (Repeal and Amendment) Act 2018 No 70

Assented to 22.11.2018.

Date of commencement of Sch 4.80, 1.7.2021, sec 2(1) and 2021 (305) LW 25.6.2021.

State Revenue Legislation Amendment Act 2018 No 39

Assented to 27.06.2018.

Date of commencement of Sch 2, 1.7.2018, sec 2 (2).

State Debt Recovery Act 2018 No 11

Assented to 21.03.2018.

Date of commencement of Sch 3.11, 27.8.2018, sec 2 and 2018 (462) LW 24.8.2018.

Local Government Amendment (Regional Joint Organisations) Act 2017 No 65

Assented to 30.11.2017.

Date of commencement, 15.12.2017, sec 2 and 2017 (730) LW 15.12.2017.

Electronic Transactions Legislation Amendment (Government Transactions) Act 2017 No 25

Assented to 27.06.2017.

Date of commencement, assent, sec 2.

State Revenue Legislation Amendment Act 2017 No 11

Assented to 11.04.2017.

Date of commencement, assent, sec 2.

Statute Law (Miscellaneous Provisions) Act 2016 No 27

Assented to 07.06.2016.

Date of commencement of Sch 5, 28.6.2017, sec 2 (4) and 2017 (293) LW 28.6.2017.

State Revenue Legislation Amendment Act 2016 No 14

Assented to 11.05.2016.

Date of commencement of Sch 4, assent, sec 2 (1).

State Revenue Legislation Further Amendment Act 2014 No 56

Assented to 23.10.2014.

Date of commencement of Sch 3 [1]–[3] and [5]–[7], 1.7.2014, sec 2 (2) (a).

Date of commencement of Sch 3 [4], 1.1.2016, sec 2 (2) (b) and 2015 (733) LW 4.12.2015.

State Revenue and Other Legislation Amendment (Budget Measures) Act 2014 No 37

Assented to 24.06.2014.

Date of commencement of Sch 3, 1.7.2014, sec 2 (1).

State Revenue and Other Legislation Amendment (Budget Measures) Act 2013 No 50

Assented to 26.06.2013.

Date of commencement of Sch 4, 1.7.2013, Sch 4.

Miscellaneous Acts Amendment (Directors’ Liability) Act 2012 No 97

Assented to 26.11.2012.

Date of commencement, 11.1.2013, sec 2 and 2012 (629) LW 14.12.2012.

State Revenue Legislation Amendment Act 2012 No 20

Assented to 11.04.2012.

Date of commencement, 1.7.2012, sec 2 (2) (b).

Health Services Amendment (Local Health Districts and Boards) Act 2011 No 4

Assented to 16.05.2011.

Date of commencement, 1.7.2011, sec 2 and 2011 (313) LW 1.7.2011.

State Revenue Legislation Further Amendment Act 2010 No 118

Assented to 29.11.2010.

Date of commencement, 1.7.2011, sec 2 (2) (d).

Health Services Amendment (Local Health Networks) Act 2010 No 97

Assented to 16.11.2010.

Date of commencement of Sch 2, 1.1.2011, sec 2 (1) and 2010 (716) LW 17.12.2010.

State Revenue Legislation Amendment Act 2010 No 46

Assented to 28.06.2010.

Date of commencement of Sch 8, 1.7.2010, Sch 8.

State Revenue Legislation Further Amendment Act (No 2) 2009 No 91

Assented to 19.11.2009.

Date of commencement of Sch 3, assent, sec 2 (1).

State Revenue Legislation Further Amendment Act 2009 No 51

Assented to 26.06.2009.

Date of commencement of Sch 7.4, 1.7.2009, sec 2 (2) (b).

State Revenue Legislation Amendment Act 2008 No 67

Assented to 02.07.2008.

Date of commencement of Sch 5 [1]–[3], 1.7.2008, sec 2 (2) (b).

Date of commencement of Sch 5 [4]–[7], assent, sec 2 (1).

Statute Law (Miscellaneous Provisions) Act 2008 No 62

Assented to 01.07.2008.

Date of commencement of Sch 1.21, 1.7.2008, Sch 1.21.

Date of commencement of Sch 4, assent, sec 2 (1).

State Revenue and Other Legislation Amendment (Budget) Act 2008 No 48

Assented to 30.06.2008.

Date of commencement of Sch 2, 1.7.2008, sec 2 (2) (a).

Miscellaneous Acts (Local Court) Amendment Act 2007 No 94

Assented to 13.12.2007.

Date of commencement of Sch 2, 6.7.2009, sec 2 and 2009 (314) LW 3.7.2009.

This is a consolidated list of all history notes for this title. View the history notes inline to see the point-in-time history of provisions for a particular historical version by clicking the Turn history notes on button.

Sec 3

Am 2009 No 91, Sch 3 [1]; 2010 No 118, Sch 4 [1]; 2017 No 11, Sch 3 [1].

Sec 9

Am 2019 No 8, Sch 3 [1].

Secs 10, 11

Subst 2009 No 91, Sch 3 [2].

Secs 11A–11C

Ins 2009 No 91, Sch 3 [2].

Sec 13

Am 2009 No 91, Sch 3 [3].

Sec 18

Am 2010 No 118, Sch 4 [2].

Sec 19

Am 2010 No 118, Sch 4 [3] [4].

Sec 23

Am 2010 No 118, Sch 4 [5] [6]; 2022 No 59, Sch 1.28[1].

Sec 24

Am 2009 No 91, Sch 3 [4]; 2010 No 118, Sch 4 [7] [8].

Sec 25

Rep 2009 No 91, Sch 3 [5].

Sec 26

Am 2009 No 91, Sch 3 [6].

Sec 29

Am 2017 No 11, Sch 3 [2].

Sec 32

Am 2014 No 56, Sch 3 [1]–[6].

Sec 36A

Ins 2017 No 11, Sch 3 [3].

Sec 40

Am 2017 No 11, Sch 3 [4].

Sec 48

Am 2008 No 67, Sch 5 [1].

Sec 53

Am 2010 No 46, Sch 8 [1]; 2012 No 20, Sch 3 [1].

Sec 54

Am 2017 No 25, Sch 2.9.

Sec 58

Am 2017 No 65, Sch 2.21.

Sec 59

Am 2016 No 14, Sch 4 [1]–[3].

Part 4, Div 9 (sec 66A)

Ins 2009 No 91, Sch 3 [7].

Part 4, Div 10 (secs 66B, 66C)

Ins 2017 No 11, Sch 3 [5].

Sec 66D

Ins 2020 No 6, Sch 1.3.

Sec 66E

Ins 2020 No 19, Sch 4. Am 2021 No 12, Sch 1[1].

Sec 66EA

Ins 2022 No 32, Sch 3.

Sec 66F

Ins 2021 No 12, Sch 1[2]. Am 2023 No 35, Sch 4.32.

Sec 70

Am 2008 No 67, Sch 5 [2].

Sec 74

Am 2008 No 67, Sch 5 [3].

Sec 74A

Ins 2023 No 18, Sch 5[1]. Am 2023 No 26, Sch 4[1][2]; 2024 No 90, Sch 6[1].

Sec 79

Am 2023 No 18, Sch 5[2].

Sec 80

Am 2009 No 51, Sch 7.4 [1].

Sec 81

Am 2023 No 18, Sch 5[3]; 2024 No 90, Sch 6[2] [3].

Sec 86

Am 2008 No 48, Sch 2 [1].

Sec 87

Am 2019 No 8, Sch 3 [2].

Sec 99A

Ins 2020 No 2, Sch 1.2[1]. Am 2021 No 29, Sch 1[1].

Sec 99B

Ins 2021 No 29, Sch 1[2].

Sec 102

Am 2007 No 94, Sch 2.

Sec 105

Am 2008 No 62, Sch 4.

Sch 1

Am 2008 No 48, Sch 2 [2]–[4]; 2008 No 62, Sch 1.21; 2008 No 67, Sch 5 [4] [5]; 2010 No 46, Sch 8 [2]; 2013 No 50, Sch 4 [1]–[4]; 2018 No 39, Sch 2; 2020 No 2, Sch 1.2[2]; 2020 No 43, cl 3(1) (2).

Sch 2

Am 2008 No 48, Sch 2 [5]; 2009 No 51, Sch 7.4 [2]; 2010 No 46, Sch 8 [3] [4]; 2010 No 97, Sch 2.24; 2011 No 4, Sch 2.27; 2012 No 20, Sch 3 [2]; 2012 No 97, Sch 1.30; 2016 No 14, Sch 4 [4]–[8]; 2016 No 27, Sch 5.6; 2017 No 11, Sch 3 [6] [7]; 2018 No 11, Sch 3.11; 2018 No 70, Sch 4.80; 2019 No 8, Sch 3 [3]–[5]; 2022 No 59, Sch 1.28[2]; 2024 No 38, Sch 5[1]; 2024 No 90, Sch 6[4]–[6].

Sch 2A

Ins 2008 No 48, Sch 2 [6]. Am 2010 No 46, Sch 8 [5].

Sch 3

Am 2008 No 48, Sch 2 [7]; 2008 No 67, Sch 5 [6] [7]; 2009 No 51, Sch 7.4 [3] [4]; 2009 No 91, Sch 3 [8] [9]; 2010 No 46, Sch 8 [6] [7]; 2010 No 118, Sch 4 [9] [10]; 2012 No 20, Sch 3 [3] [4]; 2014 No 37, Sch 3.2; 2014 No 56, Sch 3 [7]; 2017 No 11, Sch 3 [8]; 2019 No 8, Sch 3 [6]; 2020 No 43, cl 3(3); 2021 No 12, Sch 1[3]; 2024 No 38, Sch 5[2]; 2024 No 90, Sch 6[7].

Sch 4

Am 2008 No 62, Sch 4.

Payroll Tax Bill 2007

More information on the passage of this Bill through Parliament, including links to the second reading speech and Legislation Review Committee report, is available via the Bills tab on the Parliament website.

Introduced (LC): 19 June 2007 Bill (and Explanatory Note) - unavailable

2nd Reading (LA): 19 June 2007
Assent: 04 July 2007 PDF icon 2007 No 21