An Act to provide for a tax on employers in respect of certain wages, to harmonise payroll tax law with Victoria, to repeal the Pay-roll Tax Act 1971; and for other purposes.
Part 1 Preliminary
1 Name of Act
This Act is the Payroll Tax Act 2007.
2 Commencement
This Act commences or is taken to have commenced on 1 July 2007.
3 Definitions
(1) In this Act—ABN means the ABN (Australian Business Number) for an entity within the meaning of the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth.agent includes—(a) a person who, in this jurisdiction, for or on behalf of another person outside this jurisdiction, holds or has the management or control of the business of that other person, and(b) a person who, by an order of the Chief Commissioner, is declared to be an agent or the sole agent for any other person for the purposes of this Act and on whom notice of that order has been served.Australia means the States of the Commonwealth and the Territories.Australian jurisdiction means a State or a Territory.coastal waters of the State has the same meaning as in Part 10 of the Interpretation Act 1987.company includes all bodies and associations (corporate and unincorporate) and partnerships.corporation has the same meaning as in section 9 of the Corporations Act 2001 of the Commonwealth.corresponding law means a law in force in another State or a Territory relating to the imposition upon employers of a tax on wages paid or payable by them and the assessment and collection of that tax.designated group employer means a member designated for a group in accordance with section 80.director of a company includes a member of the governing body of the company.employer means a person who pays or is liable to pay wages and includes—(a) the Crown in any of its capacities, and(b) a person taken to be an employer by or under this Act, and(c) a public, local or municipal body or authority constituted under the law of the Commonwealth or of a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act.employment agency contract has the meaning given in section 37.employment agent has the meaning given in section 37.exempt wages mean wages that are declared by or under this Act to be exempt wages.exercise a function includes perform a duty.FBTA Act means the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth.financial year means each year commencing on 1 July.fringe benefit has the same meaning as in the FBTA Act but does not include—(a) a tax-exempt body entertainment fringe benefit within the meaning of that Act, or(b) anything that is prescribed by the regulations under this Act not to be a fringe benefit for the purposes of this definition.function includes a power, authority or duty.group has the meaning given in section 67.GST has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except that it includes notional GST of the kind for which payments may be made under section 5 of the Intergovernmental Agreement Implementation (GST) Act 2000 by a person that is a State entity within the meaning of that Act.instrument includes a cheque, bill of exchange, promissory note, money order or a postal order issued by a post office.interstate wages means wages that are taxable wages within the meaning of a corresponding law.ITAA means the Income Tax Assessment Act 1997 of the Commonwealth.liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company.month means the month of January, February, March, April, May, June, July, August, September, October, November and December.option means an option or right, whether actual, prospective or contingent, of a person to acquire a share or to have a share transferred or allotted to the person.paid, in relation to wages, includes provided, conferred and assigned and pay and payable have corresponding meanings.payroll tax means tax imposed by section 6.perform, in relation to services, includes render.registered business address means an address for service of notices under the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth on an entity that has an ABN, as shown in the Australian Business Register kept under that Act.return period, in relation to an employer, means a period relating to which that employer is required to lodge a return under this Act.service provider, in relation to an employment agency contract—see section 37.means a share in a company and includes a stapled security.superannuation contribution has the meaning given in section 17 (2).taxable wages has the meaning given in section 10.termination payment has the meaning given in section 27.Territories means the Australian Capital Territory (including the Jervis Bay Territory) and the Northern Territory.this jurisdiction means New South Wales and the coastal waters of the State.has the same meaning as in section 9 of the Corporations Act 2001 of the Commonwealth.wages has the meaning given in Part 3.Note—The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.(2) Notes included in this Act do not form part of this Act.s 3: Am 2009 No 91, Sch 3 [1]; 2010 No 118, Sch 4 [1]; 2017 No 11, Sch 3 [1].
This Act is to be read together with the Taxation Administration Act 1996 which provides for the administration and enforcement of this Act and other taxation laws.
5 Act binds the Crown
(1) This Act binds the Crown in right of this jurisdiction and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities.(2) Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence.
Part 2 Imposition of payroll tax
Division 1 Imposition of tax
6 Imposition of payroll tax
Payroll tax is imposed on all taxable wages.
7 Who is liable for payroll tax
The employer by whom taxable wages are paid or payable is liable to pay payroll tax on the wages.
8 Amount of payroll tax
The amount of payroll tax payable by an employer is to be ascertained in accordance with Schedules 1 and 2.
9 When must payroll tax be paid
(1) A person who is liable to pay payroll tax on taxable wages must pay the tax—(a) within 7 days after the end of the month in which those wages were paid or payable, other than the month of June, and(b) within 28 days after the end of the month of June in relation to taxable wages paid or payable in the month of June.(2) However, if the Chief Commissioner has reason to believe that a person may leave Australia before any payroll tax becomes payable by the person, the tax is payable on the day fixed by the Chief Commissioner by notice served on the person.s 9: Am 2019 No 8, Sch 3 [1].
Division 2 Taxable wages
10 What are taxable wages
(1) For the purposes of this Act, taxable wages are wages that are taxable in this jurisdiction.(2) However, exempt wages are not taxable wages.s 10: Subst 2009 No 91, Sch 3 [2].
11 Wages that are taxable in this jurisdiction
(1) For the purposes of this Act, wages are taxable in this jurisdiction if—(a) the wages are paid or payable by an employer for or in relation to services performed by an employee wholly in this jurisdiction, or(b) the wages are paid or payable by an employer for or in relation to services performed by an employee in 2 or more Australian jurisdictions, or partly in one or more Australian jurisdictions and partly outside all Australian jurisdictions, and—(i) the employee is based in this jurisdiction, or(ii) the employer is based in this jurisdiction (in a case where the employee is not based in an Australian jurisdiction), or(iii) the wages are paid or payable in this jurisdiction (in a case where both the employee and the employer are not based in an Australian jurisdiction), or(iv) the wages are paid or payable for services performed mainly in this jurisdiction (in a case where both the employee and the employer are not based in an Australian jurisdiction and the wages are not paid or payable in an Australian jurisdiction), or(c) the wages are paid or payable by an employer for or in relation to services performed by an employee wholly outside all Australian jurisdictions and are paid or payable in this jurisdiction.Note—Section 66A provides an exemption for wages paid or payable for services performed wholly in one or more other countries for a continuous period of more than 6 months.(2) The question of whether wages are taxable in this jurisdiction is to be determined by reference only to the services performed by the employee in respect of the employer during the month in which the wages are paid or payable, subject to this section.(3) Any wages paid or payable by an employer in respect of an employee in a particular month are taken to be paid or payable for or in relation to the services performed by the employee in respect of the employer during that month.Note—For example, if wages paid in a month are paid to an employee for services performed over several months, the question of whether the wages are taxable in this jurisdiction is to be determined by reference only to services performed by the employee in the month in which the wages are paid. The services performed in previous months are disregarded. (The services performed in previous months will be relevant to the question of whether wages paid in those previous months are taxable in this jurisdiction.)(4) If no services are performed by an employee in respect of an employer during the month in which wages are paid or payable to or in relation to the employee—(a) the question of whether the wages are taxable in this jurisdiction is to be determined by reference only to the services performed by the employee in respect of the employer during the most recent prior month in which the employee performed services in respect of the employer, and(b) the wages are taken to be paid or payable for or in relation to the services performed by the employee in respect of the employer during that most recent prior month.(5) If no services were performed by an employee in respect of an employer during the month in which wages are paid or payable to or in relation to the employee or in any prior month—(a) the wages are taken to be paid or payable for or in relation to services performed by the employee in the month in which the wages are paid or payable, and(b) the services are taken to have been performed at a place or places where it may be reasonably expected that the services of the employee in respect of the employer will be performed.(6) All amounts of wages paid or payable in the same month by the same employer in respect of the same employee are to be aggregated for the purposes of determining whether they are taxable in this jurisdiction (as if they were paid or payable for all services performed by the employee in the month in which the wages are paid or payable, or the most recent prior month, as the case requires).Note—For example, if one amount of wages is paid by an employer in a particular month for services performed in this jurisdiction, and another amount of wages is paid by the same employer in the same month for services performed by the same employee in another Australian jurisdiction, the wages paid are to be aggregated (as if they were paid for all services performed by the employee in that month). Accordingly, subsection (1) (b) would be applied for the purpose of determining whether the wages are taxable in this jurisdiction.(7) If wages are paid in a different month from the month in which they are payable, the question of whether the wages are taxable in this jurisdiction is to be determined by reference to the earlier of the relevant months.s 11: Subst 2009 No 91, Sch 3 [2].
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.ss 11A–11C: Ins 2009 No 91, Sch 3 [2].
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.ss 11A–11C: Ins 2009 No 91, Sch 3 [2].
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.ss 11A–11C: Ins 2009 No 91, Sch 3 [2].
Division 3 Other
12 Payroll tax paid under corresponding applied law
(1) For the purposes of ascertaining the payroll tax payable under this Act by an employer who during a return period pays taxable wages and Commonwealth place wages, there is to be deducted from the amount of payroll tax payable by the employer under this Act the amount of payroll tax payable by the employer under the corresponding applied law.(2) In this section—Commonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.Commonwealth place wages means wages that would be taxable wages within the meaning of the corresponding applied law if the corresponding applied law applied in relation to each place in this jurisdiction that is a Commonwealth place.corresponding applied law means the provisions of the Payroll Tax Act 2007 that would apply in relation to each place in this jurisdiction that is a Commonwealth place, pursuant to section 6 (2) of the Commonwealth Act, if those provisions were excluded provisions within the meaning of section 6 (1) of the Commonwealth Act.
Part 3 Wages
Division 1 General concept of wages
13 What are wages?
(1) For the purposes of this Act, wages mean wages, remuneration, salary, commission, bonuses or allowances paid or payable to an employee, including—(a) an amount paid or payable by way of remuneration to a person holding an office under the Crown or in the service of the Crown, and(b) an amount paid or payable under any prescribed classes of contracts to the extent to which that payment is attributable to labour, and(c) an amount paid or payable by a company by way of remuneration to or in relation to a director of that company, and(d) an amount paid or payable by way of commission to an insurance or time-payment canvasser or collector, and(e) an amount that is included as or taken to be wages by any other provision of this Act.(2) For the purposes of this Act, wages, remuneration, salary, commission, bonuses or allowances are wages—(a) whether paid or payable at piece work rates or otherwise, and(b) whether paid or payable in cash or in kind.(3) This Act applies in respect of wages referred to in subsection (1) (a)–(e) that are paid or payable to or in relation to a person who is not an employee in the same way as it applies to wages paid or payable to an employee (as if a reference in this Act to an employee included a reference to any such person).s 13: Am 2009 No 91, Sch 3 [3].
Division 2 Fringe benefits
14 Wages include fringe benefits
(1) For the purposes of this Act, wages include a fringe benefit.(2) Subsection (1) does not apply to benefits that are exempt benefits for the purposes of the FBTA Act (other than deposits to the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 of the Commonwealth).
15 Value of wages comprising fringe benefits
(1) For the purposes of this Act, the value of wages comprising a fringe benefit is to be determined in accordance with the formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g1.gif)
where—TV is the value that would be the taxable value of the benefit as a fringe benefit for the purposes of the FBTA Act.FBT rate is the rate of fringe benefits tax imposed by the FBTA Act that applies when the liability to payroll tax under this Act arises.(2) In this Act, a reference to taxable wages that were paid or payable by an employer during a month is, in relation to taxable wages comprising fringe benefits—(a) a reference to the value of the fringe benefits paid or payable by the employer during the month, or(b) if an election by the employer is in force under section 16, a reference to an amount calculated in accordance with that section.(3) In this Act, a reference to taxable wages that were paid or payable by an employer during a year is, in relation to taxable wages comprising fringe benefits, a reference to an amount calculated by adding together the amounts under subsection (2) (a) or (b) (or subsection (2) (a) and (b)) as the case requires, for the months of that year.
16 Employer election regarding taxable value of fringe benefits
(1) An employer who has paid or is liable to pay fringe benefits tax imposed by the FBTA Act in respect of a period of not less than 15 months before 30 June in any year may elect to include as the value of the fringe benefits paid or payable by the employer during the month concerned—(a) in a return lodged in relation to each of the first 11 months occurring after 30 June in that year—1/12 of the amount determined in accordance with subsection (2) or that part of that amount as, in accordance with section 10, comprises taxable wages for the year of tax (within the meaning of the FBTA Act) ending on 31 March preceding the commencement of the current financial year, and(b) in the return lodged in relation to the 12th month—the amount determined in accordance with subsection (2) or that part of that amount as, in accordance with section 10, comprises taxable wages for the year of tax (within the meaning of the FBTA Act) ending on 31 March preceding that month, less the total of the amounts of fringe benefits included in the returns for each of the preceding 11 months.(2) The amount determined in accordance with this subsection is to be determined in accordance with the formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g2.gif)
where—AFBA is the aggregate fringe benefits amount within the meaning of section 136 of the FBTA Act.FBT rate is the rate of fringe benefits tax imposed by the FBTA Act that applies when the liability to payroll tax under this Act arises.(3) An election under subsection (1) takes effect when it is notified to the Chief Commissioner in the form approved by the Chief Commissioner.(4) After an employer has made an election under subsection (1), the employer must lodge returns containing amounts calculated in accordance with the election unless the Chief Commissioner approves, by notice in writing given to the employer, the termination of the election and allows the employer to include the value referred to in section 15 (2) (a).(5) If an employer ceases to be liable to pay payroll tax, the value of taxable wages comprising fringe benefits to be included in the employer’s final return is (irrespective of whether or not the employer has made an election under subsection (1)) the value of the fringe benefits paid or payable by the employer for the period commencing on and including the preceding 1 July until the date on which the employer ceases to be liable to payroll tax, less the value of the fringe benefits paid or payable by the employer during that period on which payroll tax has been paid.
Division 3 Superannuation contributions
17 Wages include superannuation contributions
(1) For the purposes of this Act, wages include a superannuation contribution.(2) A superannuation contribution is a contribution paid or payable by an employer in respect of an employee—(a) to or as a superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, or(b) as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth, or(c) to or as any other form of superannuation, provident or retirement fund or scheme including—(i) the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 of the Commonwealth, and(ii) a retirement savings account within the meaning of the Retirement Savings Accounts Act 1997 of the Commonwealth, and(iii) a wholly or partly unfunded fund or scheme.(3) Setting aside any money or anything that is worth money as, or as part of, a superannuation fund, superannuation guarantee charge or any other form of superannuation, provident or retirement fund or scheme is taken to be paying a superannuation contribution.(4) Making a superannuation contribution of anything that is worth money is taken to be paying a superannuation contribution of the amount equal to its value, and its value is to be worked out in accordance with section 43 as if that section referred to the contribution instead of to wages.(5) A superannuation, provident or retirement fund or scheme is unfunded to the extent that money paid or payable by an employer in respect of an employee covered by the fund or scheme is not paid or payable during the employee’s period of service with the employer.(6) In this section—employee includes any person to whom, by virtue of a paragraph of the definition of wages in section 13 (1), an amount paid or payable in the circumstances referred to in that paragraph constitutes wages.
Division 4 Shares and options
18 Inclusion of grant of shares and options as wages
(1) For the purposes of this Act, wages include the grant of a share or an option to an employee by an employer in respect of services performed by the employee if the share or option is an ESS interest (within the meaning of section 83A–10 of the Income Tax Assessment Act 1997 of the Commonwealth) and is granted to the employee under an employee share scheme (within the meaning of that section).Note—A grant of a share or an option to an employee by an employer that is not an ESS interest will be taxable as a fringe benefit under Division 2 of this Part.(2) Any such wages are taken, for the purpose of the imposition of payroll tax, to be paid or payable on the relevant day.(3) For the purposes of this Division, the relevant day is the day that the employer elects in accordance with this Division to treat as the day on which the wages are paid or payable.(4) To avoid doubt, the grant of a share or option is valuable consideration for the purposes of section 46.s 18: Am 2010 No 118, Sch 4 [2].
19 Choice of relevant day
(1) The employer can elect to treat as the relevant day either the date on which the share or option is granted to the employee or the vesting date.(2) A share or option is granted to a person if—(a) another person transfers the share or option to that person (other than, in the case of a share, by issuing the share to that person), or(b) in the case of a share—another person allots the share to that person, or(c) in the case of an option—another person confers the option on, or otherwise creates the option in, that person, or(d) the person otherwise acquires a legal interest in the share or option from another person, or(e) the person acquires a beneficial interest in the share or option from another person.(2A) To avoid doubt, if an employee acquires a right to be granted a share or an option, or some other material benefit, at the election of the employer, the share or option is not granted until the employer elects to grant the share or option.(3) The vesting date in respect of a share is one of the following dates (whichever happens first)—(a) the date on which the share vests in the employee (that is, when any conditions applying to the grant of the share have been met and the employee’s legal or beneficial interest in the share cannot be rescinded),(b) the date at the end of the period of 7 years from the date on which the share is granted to the employee.(4) The vesting date in respect of an option is one of the following dates (whichever happens first)—(a) the date on which the share to which the option relates is granted to the employee,(b) the date on which the employee exercises a right under the option to have the share the subject of the option transferred to, allotted to or vested in him or her,(c) the date at the end of the period of 7 years from the date on which the option is granted to the employee.s 19: Am 2010 No 118, Sch 4 [3] [4].
20 Deemed choice of relevant day in special cases
(1) If an employer grants a share or an option to an employee and the value of the grant of the share or option is not included in the taxable wages of the employer for the financial year in which the share or option was granted, the employer is taken to have elected to treat the wages constituted by the grant of that share or option as being paid or payable on the vesting date.(2) If an employer grants a share or an option to an employee and the value of the grant of the share or option is nil or, if the employer were to elect to treat the date of grant as the relevant day, the wages constituted by the grant would not be liable to payroll tax, the employer is taken to have elected to treat the wages constituted by the grant of that share or option as being paid or payable on the date on which the share or option was granted.
21 Effect of rescission, cancellation of share or option
(1) If the grant of a share or option is withdrawn, cancelled or exchanged before the vesting date for any valuable consideration (other than the grant of other shares or options), the following provisions apply—(a) the date of withdrawal, cancellation or exchange is taken to be the vesting date of the share or option,(b) the market value of the share or option, on the vesting date, is taken to be the amount of the valuable consideration (and, accordingly, that amount is the amount paid or payable as wages on that date).(2) If an employer includes the value of a grant of a share or option in the taxable wages of the employer for a financial year and the grant is rescinded because the conditions attaching to the grant were not met, the taxable wages of the employer, in the financial year in which the grant is rescinded, are to be reduced by the value of the grant as previously included in the taxable wages of the employer.(3) Subsection (2) does not apply just because an employee fails to exercise an option or to otherwise exercise his or her rights in respect of a share or option.
22 Grant of share pursuant to exercise of option
The grant of the share by an employer does not constitute wages for the purposes of this Act if the employer is required to grant the share as a consequence of the exercise of an option by a person and—(a) the grant of the option to the person constitutes wages for the purposes of this Act, or(b) the option was granted to the person before 1 July 2003.
23 Value of shares and options
(1) If the grant of a share or option constitutes wages under this Division, the amount paid or payable as wages is taken, for the purposes of this Act, to be the value of the share or option (expressed in Australian currency) on the relevant day, less the consideration (if any) paid or given by the employee in respect of the share or option (other than consideration in the form of services performed).(2) The value of a share or an option is—(a) the market value, or(b) the amount determined as provided for by the Commonwealth income tax provisions.(3) The employer may elect the method by which the value of a share or an option is determined in any return lodged under this Act.(4) However, the Chief Commissioner may determine the method by which the value of a share or an option is determined if the grant of the share or option is not included as wages in a return lodged by an employer as required by this Act.(5) In determining the market value of a share or option, anything that would prevent or restrict conversion of the share or option to money is to be disregarded.(6) The Commonwealth income tax provisions apply with the following modifications, and any other necessary modifications—(a) the value of an option is to be determined as if it were a right to acquire a beneficial interest in a share,(b) a reference to the acquisition of a beneficial interest in a share or right is to be read as a reference to the grant of a share or an option.(7) In this section, Commonwealth income tax provisions means section 83A–315 of the Income Tax Assessment Act 1997 of the Commonwealth and the regulations made for the purposes of that section.Note—See Division 83A of the Income Tax Assessment (1997 Act) Regulations 2021 of the Commonwealth for the relevant regulations.s 23: Am 2010 No 118, Sch 4 [5] [6]; 2022 No 59, Sch 1.28[1].
24 Inclusion of shares and options granted to directors as wages
(1) For the purposes of this Act, wages include the grant of a share or an option by a company to a director of the company who is not an employee of the company by way of remuneration for the appointment or services of the director.(2) For that purpose, the other provisions of this Division apply in respect of any such grant as if a reference to the employer were a reference to the company and a reference to the employee were a reference to the director of the company.(3) In this section, a reference to a director of the company includes a reference to the following—(a) a person who, under a contract or other arrangement, is to be appointed as a director of the company,(b) a former director of the company.(4) However, if wages referred to in this section are fringe benefits, the value of the wages is to be determined in accordance with Division 2 of this Part (and not this Division).Note—Section 13 provides that a reference to an employee in this Act includes a reference to any person to whom any amount that is treated as wages under this Act is paid or payable. See also section 11, which deems the wages to be paid or payable for services performed.s 24: Am 2009 No 91, Sch 3 [4]; 2010 No 118, Sch 4 [7] [8].
25 (Repealed)
s 25: Rep 2009 No 91, Sch 3 [5].
26 Place where wages are payable
(1) The wages constituted by the grant of the share or option are taken to be paid or payable in this jurisdiction if the share is a share in a local company or, in the case of an option, an option to acquire shares in a local company.(2) In any other case, the wages constituted by the grant of the share or option are taken to be paid or payable outside this jurisdiction.Note—The place where wages are paid or payable is sometimes relevant to determining whether the wages are liable to payroll tax under this Act. See section 11.(3) In this section—local company means—(a) a company incorporated or taken to be incorporated under the Corporations Act 2001 of the Commonwealth that is taken to be registered in this jurisdiction for the purposes of that Act, or(b) any other body corporate that is incorporated under an Act of this jurisdiction.s 26: Am 2009 No 91, Sch 3 [6].
Division 5 Termination payments
27 Definitions
In this Division—employment termination payment means—(a) an employment termination payment within the meaning of section 82-130 of the ITAA, or(b) a payment that would be an employment termination payment within the meaning of section 82-130 of the ITAA but for the fact that it was received later than 12 months after the termination of a person’s employment, or(c) a transitional termination payment within the meaning of section 82-10 of the Income Tax (Transitional Provisions) Act 1997 of the Commonwealth.termination payment means—(a) a payment made in consequence of the retirement from, or termination of, any office or employment of an employee, being—(i) an unused annual leave payment, or(ii) an unused long service leave payment, or(iii) so much of an employment termination payment paid or payable by an employer, whether or not paid to the employee or to any other person or body, that would be included in the assessable income of an employee under Part 2-40 of the ITAA if the whole of the employment termination payment had been paid to the employee, or(b) an amount paid or payable by a company as a consequence of the termination of the services or office of a director of the company, whether or not paid to the director or to any other person or body, that would be an employment termination payment if that amount had been paid or payable as a consequence of termination of employment, or(c) an amount paid or payable by a person who is an employer under a relevant contract (within the meaning of section 32) as a consequence of the termination of the supply of the services of an employee under the contract, whether or not paid to the employee or to any other person, if the amount would be an employment termination payment if that amount had been paid or payable as a consequence of termination of employment.unused annual leave payment has the same meaning as in section 83-10 of the ITAA.unused long service leave payment has the same meaning as in section 83-75 of the ITAA.
28 Termination payments
For the purposes of this Act, wages include a termination payment.
Division 6 Allowances
29 Motor vehicle allowances
(1) For the purposes of this Act, wages, in respect of a financial year, do not include the exempt component of a motor vehicle allowance paid or payable in respect of that year.(2) Accordingly, if the total motor vehicle allowance paid or payable to an employee in respect of a financial year does not exceed the exempt component, the motor vehicle allowance is not wages for the purposes of this Act.(3) If the total motor vehicle allowance paid or payable to an employee in respect of a financial year exceeds the exempt component (if any), only that amount that exceeds the exempt component of the motor vehicle allowance is included as wages for the purposes of this Act.(4) The exempt component of a motor vehicle allowance paid or payable in respect of a financial year is calculated in accordance with the formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g3.gif)
where—E is the exempt component.K is the number of business kilometres travelled during the financial year.R is the exempt rate.(5) The number of business kilometres travelled during the financial year (“K”) is to be determined in accordance with the continuous recording method, or the averaging method, whichever method is selected and used by the employer in accordance with Part 5 of Schedule 1.(6) The Chief Commissioner, by order in writing, may approve the use, by an employer or class of employer, of another method of determining the number of business kilometres travelled during the financial year (including the use of an estimate). If so, the number of business kilometres travelled during the financial year is to be determined in accordance with the method approved by the Chief Commissioner.(7) For the purposes of this section, the exempt rate for the financial year concerned is—(a) the rate determined by legislative instrument under section 28-25 of the ITAA for calculating a deduction for car expenses using the cents per kilometre method in the financial year immediately preceding the financial year in which the allowance is paid or payable, or(b) if there is more than one rate under the determination referred to in paragraph (a), the highest of those rates, or(c) if no rate is determined as referred to in paragraph (a), the rate prescribed by the regulations under this Act.s 29: Am 2017 No 11, Sch 3 [2].
30 Accommodation allowances
(1) For the purposes of this Act, wages do not include an accommodation allowance paid or payable to an employee in respect of a night’s absence from the person’s usual place of residence that does not exceed the exempt rate.(2) If the accommodation allowance paid or payable to an employee in respect of a night’s absence from the person’s usual place of residence exceeds the exempt rate, wages include that allowance only to the extent that it exceeds the exempt rate.(3) For the purposes of this section, the exempt rate for the financial year concerned is—(a) the total reasonable amount for daily travel allowance expenses using the lowest capital city for the lowest salary band for the financial year determined by the Commissioner of Taxation of the Commonwealth, or(b) if no determination referred to in paragraph (a) is in force, the rate prescribed by the regulations.
Division 7 Contractor provisions
31 Definitions
In this Division—contract includes an agreement, arrangement or undertaking, whether formal or informal and whether express or implied.relevant contract has the meaning given in section 32.re-supply of goods acquired from a person includes—(a) a supply to the person of goods in an altered form or condition, and(b) a supply to the person of goods in which the first-mentioned goods have been incorporated.services includes results (whether goods or services) of work performed.supply includes supply by way of sale, exchange, lease, hire or hire-purchase, and in relation to services includes the providing, granting or conferring of services.
32 What is a relevant contract?
(1) In this Division, a relevant contract in relation to a financial year is a contract under which a person (the designated person) during that financial year, in the course of a business carried on by the designated person—(a) supplies to another person services for or in relation to the performance of work, or(b) has supplied to the designated person the services of persons for or in relation to the performance of work, or(c) gives out goods to natural persons for work to be performed by those persons in respect of those goods and for re-supply of the goods to the designated person or, where the designated person is a member of a group, to another member of that group.(2) However, a relevant contract does not include a contract of service or a contract under which a person (the designated person) during a financial year in the course of a business carried on by the designated person—(a) is supplied with services for or in relation to the performance of work that are ancillary to the supply of goods under the contract by the person by whom the services are supplied or to the use of goods which are the property of that person, or(b) is supplied with services for or in relation to the performance of work where—(i) those services are of a kind not ordinarily required by the designated person and are performed by a person who ordinarily performs services of that kind to the public generally, or(ii) those services are of a kind ordinarily required by the designated person for less than 180 days in a financial year, or(iii) those services are provided for a period that does not exceed 90 days or for periods that, in the aggregate, do not exceed 90 days in that financial year and are not services—(A) provided by a person by whom similar services are provided to the designated person, orfor periods that, in the aggregate, exceed 90 days in that financial year, or(B) for or in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person,(iv) those services are supplied under a contract to which subparagraphs (i)–(iii) do not apply and the Chief Commissioner is satisfied that those services are performed by a person who ordinarily performs services of that kind to the public generally in that financial year, or(c) is supplied by a person (the contractor) with services for or in relation to the performance of work under a contract to which paragraphs (a) and (b) do not apply where the work to which the services relate is performed—(i) by two or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor, or(ii) where the contractor is a partnership of two or more natural persons, by one or more of the members of the partnership and one or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor, or(iii) where the contractor is a natural person, by the contractor and one or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor, or(d) is supplied with services solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them.(2A) Subsection (2) does not apply if the Chief Commissioner determines that the contract or arrangement under which the services are supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person.(2B) Subsection (2) (a), (b), (c) or (d) does not apply to a contract under which any additional services or work (of a kind not covered by the relevant paragraph) are supplied or performed under the contract.(3) For the purposes of this section, an employment agency contract under which services are supplied by an employment agent, or a service provider is procured by an employment agent, is not a relevant contract.s 32: Am 2014 No 56, Sch 3 [1]–[6].
33 Persons taken to be employers
(1) For the purposes of this Act, a person—(a) who during a financial year, under a relevant contract, supplies services to another person, or(b) to whom during a financial year, under a relevant contract, the services of persons are supplied for or in relation to the performance of work, oris taken to be an employer in respect of that financial year.(c) who during a financial year, under a relevant contract, gives out goods to other persons,(2) If a contract is a relevant contract under both section 32 (1) (a) and (b)—(a) the person to whom, under the contract, the services of persons are supplied for or in relation to the performance of work is taken to be an employer, and(b) despite subsection (1) (a), the person who under the contract supplies the services is taken not to be an employer.
34 Persons taken to be employees
For the purposes of this Act, a person who during a financial year—(a) performs work for or in relation to which services are supplied to another person under a relevant contract, oris taken to be an employee in respect of that financial year.(b) being a natural person, under a relevant contract, re-supplies goods to an employer,
35 Amounts under relevant contracts taken to be wages
(1) For the purposes of this Act, amounts paid or payable by an employer during a financial year for or in relation to the performance of work relating to a relevant contract or the re-supply of goods by an employee under a relevant contract are taken to be wages paid or payable during that financial year.(2) If an amount referred to in subsection (1) is included in a larger amount paid or payable by an employer under a relevant contract during a financial year, that part of the larger amount which is not attributable to the performance of work relating to the relevant contract or the re-supply of goods by an employee under the relevant contract is as determined by the Chief Commissioner.(3) An amount paid or payable for or in relation to the performance of work under a relevant contract is taken to include—(a) any payment made by a person who is taken to be an employer under a relevant contract in relation to a person who is taken to be an employee under the relevant contract that would be a superannuation contribution if made in relation to a person in the capacity of an employee, and(b) the value of any share or option (not otherwise included as wages under this Act) provided or liable to be provided by a person who is taken to be an employer under a relevant contract in relation to a person who is taken to be an employee under the relevant contract that would be included as wages under Division 4 if provided to a person in the capacity of an employee.
36 Liability provisions
If, in respect of a payment for or in relation to the performance of work that is taken to be wages under this Division, payroll tax is paid by a person taken under this Division to be an employer—(a) no other person is liable to payroll tax in respect of that payment, and(b) if another person is liable to make a payment for or in relation to that work, that person is not liable to payroll tax in respect of that payment unless it or the payment by the first-mentioned person is made with an intention either directly or indirectly of avoiding or evading the payment of tax whether by the first-mentioned person or another person.
Division 8 Employment agents
36A Division not applicable to wages paid to common law employees
This Division does not apply in relation to wages that are exempt wages under section 66B and clause 13B of Schedule 2.s 36A: Ins 2017 No 11, Sch 3 [3].
37 Definitions
(1) For the purposes of this Act, an employment agency contract is a contract, whether formal or informal and whether express or implied, under which a person (an employment agent) procures the services of another person (a service provider) for a client of the employment agent.(2) However, a contract is not an employment agency contract for the purposes of this Act if it is, or results in the creation of, a contract of employment between the service provider and the client.(3) In this section—contract includes agreement, arrangement and undertaking.
38 Persons taken to be employers
For the purposes of this Act, the employment agent under an employment agency contract is taken to be an employer.
39 Persons taken to be employees
For the purposes of this Act, the person who performs work for or in relation to which services are supplied to the client under an employment agency contract is taken to be an employee of the employment agent.
40 Amounts taken to be wages
(1) For the purposes of this Act, the following are taken to be wages paid or payable by the employment agent under an employment agency contract—(a) any amount paid or payable to or in relation to the service provider in respect of the provision of services in connection with the employment agency contract,(b) the value of any benefit provided for or in relation to the provision of services in connection with the employment agency contract that would be a fringe benefit if provided to a person in the capacity of an employee,(c) any payment made in relation to the service provider that would be a superannuation contribution if made in relation to a person in the capacity of an employee.(2) Subsection (1) does not apply to an employment agency contract to the extent that an amount, benefit or payment referred to in that subsection would be exempt from payroll tax under Part 4 (other than under section 50 or Division 4 or 5 of that Part), or Part 3 of Schedule 2 (other than clause 5 or 13A), had the service provider performed the services as an employee of the client, if the client has given a declaration to that effect, in the form approved by the Chief Commissioner, to the employment agent.s 40: Am 2017 No 11, Sch 3 [4].
41 Liability provisions
Subject to section 42, if an employment agent under an employment agency contract—(a) by arrangement procures the services of a service provider for a client of the employment agent, andno other person (including any other person engaged to procure the services of the service provider for the employment agent’s client as part of the arrangement) is liable to pay payroll tax in respect of wages paid or payable for the procurement or performance of those services by the service provider for the client.(b) pays payroll tax in respect of an amount, benefit or payment that is, under section 40, taken to be wages paid or payable by the employment agent in respect of the provision of those services in connection with that contract,
42 Agreement to reduce or avoid liability to payroll tax
(1) If the effect of an employment agency contract is to reduce or avoid the liability of any party to the contract to the assessment, imposition or payment of payroll tax, the Chief Commissioner may—(a) disregard the contract, and(b) determine that any party to the contract is taken to be an employer for the purposes of this Act, and(c) determine that any payment made in respect of the contract is taken to be wages for the purposes of this Act.(2) If the Chief Commissioner makes a determination under subsection (1), the Chief Commissioner must serve a notice of the determination on the person taken to be an employer for the purposes of this Act.(3) The notice must set out the facts on which the Chief Commissioner relies and the reasons for the determination.(4) This section has effect in relation to agreements, transactions and arrangements made before, on or after the commencement of this section.
Division 9 Other
43 Value of wages paid in kind
The value of wages (except fringe benefits and shares and options) that are paid or payable in kind is the greater of—(a) the value agreed or attributed to the wages in, or ascertainable for the wages from, arrangements between the employer and the employee, whichever is the greater, and(b) if the regulations prescribe how the value of wages of that type is to be determined—the value determined in accordance with the regulations.
44 GST excluded from wages
(1) If a person is liable to pay GST on the supply to which wages paid or payable to the person relate, the amount or value of those wages on which payroll tax is payable is the amount or value of the wages paid or payable to the person minus the relevant proportion of the amount of GST payable by the person on the supply to which the wages relate.(2) Subsection (1) does not apply in respect of the value of wages comprising a fringe benefit.(3) In this section—consideration has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth.relevant proportion, in relation to GST payable on a supply to which wages relate, means the proportion that the amount or value of the wages bears to the consideration for the supply to which the wages relate.
45 Wages paid by group employers
A reference in this Act to wages paid or payable by a member of a group includes wages that would be taken to be paid or payable by a member of a group if the member were the employer of the employee to whom the wages were paid.
46 Wages paid by or to third parties
(1) If any of the following amounts of money or other valuable consideration would, if paid or given or to be paid or given directly by an employer to an employee, be or be included as wages paid or payable by the employer to the employee for the purposes of this Act, they are taken to be wages paid or payable by the employer to the employee—(a) any money or other valuable consideration paid or given, or to be paid or given, to an employee, for the employee’s services as an employee of an employer, by a person other than the employer,(b) any money or other valuable consideration paid or given, or to be paid or given, by an employer, for an employee’s services as the employee of the employer, to a person other than the employee,(c) any money or other valuable consideration paid or given, or to be paid or given, by a person other than an employer, for an employee’s services as an employee of the employer, to a person other than the employee.(2) If any of the following amounts of money or other valuable consideration would, if paid or given or to be paid or given directly by a company to a director of the company, be or be included as wages paid or payable by the company to the director for the purposes of this Act, they are taken to be wages paid or payable by the company to the director—(a) any money or other valuable consideration paid or given, or to be paid or given, to a director of a company, by way of remuneration for the appointment or services of the director to the company, by a person other than the company,(b) any money or other valuable consideration paid or given, or to be paid or given, by a company, by way of remuneration for the appointment or services of the director to the company, to a person other than the director,(c) any money or other valuable consideration paid or given, or to be paid or given, by any person, by way of remuneration for the appointment or services of a director to the company, to a person other than the director.(3) In this section, director of a company includes—(a) a person who, under a contract or other arrangement, is to be appointed as a director of the company, and(b) a former director of the company.
47 Agreement etc to reduce or avoid liability to payroll tax
(1) If any person enters into any agreement, transaction or arrangement, whether in writing or otherwise, under which a natural person performs, for or on behalf of another person, services in respect of which any payment is made to some other person related or connected to the natural person performing the services and the effect of the agreement, transaction or arrangement is to reduce or avoid the liability of any person to the assessment, imposition or payment of payroll tax, the Chief Commissioner may—(a) disregard the agreement, transaction or arrangement, and(b) determine that any party to the agreement, transaction or arrangement is taken to be an employer for the purposes of this Act, and(c) determine that any payment made in respect of the agreement, transaction or arrangement is taken to be wages for the purposes of this Act.(2) If the Chief Commissioner makes a determination under subsection (1), the Chief Commissioner must serve a notice to that effect on the person taken to be an employer for the purposes of this Act.(3) The notice must set out the facts on which the Chief Commissioner relies and the reasons for the determination.(4) This section has effect in relation to agreements, transactions and arrangements made before, on or after the commencement of this section.
Part 4 Exemptions
Division 1 Non-profit organisations
48 Non-profit organisations
(1) Subject to subsection (2), wages are exempt wages if they are paid or payable by any of the following—(a) a religious institution,(b) a public benevolent institution (but not including an instrumentality of the State),(c) a non-profit organisation having as its sole or dominant purpose a charitable, benevolent, philanthropic or patriotic purpose (but not including a school, an educational institution, an educational company or an instrumentality of the State).(2) The wages must be paid or payable—(a) for work of a kind ordinarily performed in connection with the religious, charitable, benevolent, philanthropic or patriotic purposes of the institution or body, and(b) to a person engaged exclusively in that kind of work.(3) For the purposes of subsection (1) (c), an educational company is a company—(a) in which an educational institution has a controlling interest, and(b) that provides, promotes or supports the educational services of that institution.(4) For the purposes of subsection (3), an educational institution has a controlling interest in an educational company if—(a) members of the board of management of the company who are entitled to exercise a majority in voting power at meetings of the board of management are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the educational institution, or(b) the educational institution may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to voting shares, or any class of voting shares, issued by the company, or(c) the educational institution has power to appoint more than 50% of the members of the board of management of the company.(5) In this section—educational institution means an entity that provides education above secondary level.s 48: Am 2008 No 67, Sch 5 [1].
Division 2 Education and training
49 Schools and educational services and training
Wages are exempt wages as provided for in Division 1 of Part 3 of Schedule 2.
50 Community Development Employment Project
(1) Wages are exempt wages if they are paid or payable to an Aboriginal person who is employed under an employment project.(2) An employment project is an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations of the Commonwealth or the Torres Strait Regional Authority.
Division 3 Health care service providers
51 Health care service providers
(1) Subject to subsection (2), wages paid or payable by a health care service provider are exempt wages.(2) The wages must be paid or payable—(a) for work of a kind ordinarily performed in connection with the conduct of a health care service provider, and(b) to a person engaged exclusively in that kind of work.(3) For the purposes of this section, health care service provider has the meaning given in Division 2 of Part 3 of Schedule 2.
52 Division not to limit other exemptions
(1) Nothing in this Division limits the application of any other Division of this Part.(2) For example, if a health care service provider is also a non-profit organisation, the exemption for non-profit organisations referred to in section 48 may still apply.
Division 4 Maternity and adoption leave
53 Maternity and adoption leave
(1) Wages are exempt wages if they are paid or payable to an employee in respect of—(a) maternity leave, being leave given to a female employee in connection with her pregnancy or the birth of her child (other than sick leave, recreation leave, annual leave or any similar leave), or(b) adoption leave, being leave given to an employee in connection with the adoption of a child by him or her (other than sick leave, recreation leave, annual leave or any similar leave).(2) It is immaterial whether the leave is taken during or after the pregnancy or before or after the adoption.(3) The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks maternity leave in respect of any one pregnancy and 14 weeks adoption leave in respect of any one adoption.(4) In subsection (3)—(a) a reference to 14 weeks maternity leave or 14 weeks adoption leave includes a reference to an equivalent period of leave at a reduced rate of pay, and(b) a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave.Note—For a part-time employee, the exemption may apply to wages paid or payable for maternity leave or adoption leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee.(5) The exemption does not apply to any part of wages paid or payable in respect of maternity or adoption leave that comprises fringe benefits.Note—Clause 13A of Schedule 2 provides for a similar exemption for paternity leave given to a male employee. That exemption is not included in some corresponding laws.s 53: Am 2010 No 46, Sch 8 [1]; 2012 No 20, Sch 3 [1].
54 Administrative requirements for exemption
(1) An employer wishing to claim an exemption under section 53 in respect of maternity leave must obtain and keep a medical certificate in respect of, or declaration in writing by, the employee—(a) stating that the employee is or was pregnant, or(b) stating that the employee has given birth and the date of birth.(2) An employer wishing to claim an exemption under section 53 in respect of adoption leave must obtain and keep a declaration in writing by the employee stating—(a) that a child has been placed in the custody of the employee pending the making of an adoption order, or(b) that an adoption order has been made or recognised in favour of the employee.Note—Section 53 of the Taxation Administration Act 1996 requires these records to be kept for at least 5 years unless the Chief Commissioner authorises earlier destruction.s 54: Am 2017 No 25, Sch 2.9.
Division 5 Volunteer firefighters and emergency service volunteers
55 Volunteer firefighters
Subject to section 57, wages are exempt wages if they are paid or payable to an employee in respect of any period when he or she was taking part in bushfire fighting activities as a volunteer member of a rural fire brigade under the Rural Fires Act 1997.
56 Emergency service volunteers
Subject to section 57, wages are exempt wages if they are paid or payable to an employee in respect of any period when he or she was engaging in emergency operations as a volunteer member of an emergency services organisation under the State Emergency and Rescue Management Act 1989.
57 Limitation of exemption
An exemption under this Division does not apply to wages paid or payable as recreation leave, annual leave, long service leave or sick leave.
Division 6 Local government
58 Local government bodies
Subject to section 60, wages are exempt wages if they are paid or payable by a council, a county council or a joint organisation, within the meaning of the Local Government Act 1993.s 58: Am 2017 No 65, Sch 2.21.
59 Local government business entities
(1) Subject to section 60, wages are exempt wages if they are paid or payable—(a) by a wholly-owned subsidiary of a council or of 2 or more councils, and(b) to a person for or in connection with an activity that is conducted for the council or councils under a written arrangement between the subsidiary and the council or councils.(2) The written arrangement referred to in subsection (1) (b) must include a provision for the payment by the subsidiary to the council or councils of an amount approximately equivalent to the amount of tax that would be payable by the subsidiary under this Act but for the exemption.(3) In this section—council has the same meaning as in the Local Government Act 1993.wholly-owned subsidiary has the same meaning as in the Corporations Act 2001 of the Commonwealth.(4) In this section, a reference to a wholly-owned subsidiary of 2 or more councils is a reference to a body corporate that, if the councils were a single council, would be a wholly-owned subsidiary of the single council.s 59: Am 2016 No 14, Sch 4 [1]–[3].
60 Limitation on local government exemptions
(1) An exemption under this Division does not apply to wages paid or payable for or in connection with—(a) any of the activities referred to in subsection (2), or(b) the construction of any buildings or works, or the installation of plant, machinery or equipment for use in any of the activities referred to in subsection (2).(2) Subsection (1) applies to the following activities—(a) the supply of electricity or gas,(b) water supply,(c) sewerage,(d) the conduct of—(i) abattoirs,(ii) public markets,(iii) parking stations,(iv) cemeteries or crematoria,(v) hostels,(vi) an activity prescribed by the regulations,(e) an activity specified in Schedule 2.
Division 7 Other government and defence
61 State Governors
Wages paid or payable by the Governor of a State are exempt wages.
62 Defence personnel
Wages are exempt wages if they are paid or payable to an employee in respect of any period when he or she was on leave from employment because of being a member of—(a) the Defence Force of the Commonwealth, or(b) the armed forces of any part of the Commonwealth of Nations.
63 War Graves Commission
Wages paid or payable by the Commonwealth War Graves Commission are exempt wages.
Division 8 Foreign government representatives and international agencies
64 Consular and non-diplomatic representatives
Wages paid or payable to members of his or her official staff by a consular or other representative of any country in Australia (other than a diplomatic representative) are exempt wages.
65 Trade Commissioners
Wages paid or payable to members of his or her official staff by a Trade Commissioner representing any other part of the Commonwealth of Nations in Australia are exempt wages.
66 Australian-American Fulbright Commission
Wages paid or payable by the Australian-American Fulbright Commission are exempt wages.
Division 9 Services outside Australia
pt 4, div 9 (s 66A): Ins 2009 No 91, Sch 3 [7].
66A Wages paid or payable for or in relation to services performed in other countries
Wages are exempt wages if they are paid or payable for or in relation to services performed by an employee wholly in one or more other countries for a continuous period of more than 6 months beginning on the day on which wages were first paid or payable to that employee for the services so performed.pt 4, div 9 (s 66A): Ins 2009 No 91, Sch 3 [7].
Division 10 Miscellaneous
pt 4, div 10 (ss 66B, 66C): Ins 2017 No 11, Sch 3 [5].
66B Employment agents supplying their common law employees
Wages are exempt wages as provided for in clause 13B of Schedule 2.pt 4, div 10 (ss 66B, 66C): Ins 2017 No 11, Sch 3 [5].
66C Wages paid to living organ donors
Wages are exempt wages to the extent that they are reimbursed by the Commonwealth under the Supporting Leave for Living Organ Donors Programme.pt 4, div 10 (ss 66B, 66C): Ins 2017 No 11, Sch 3 [5].
66D Wages subsidised under Commonwealth jobkeeper scheme
(1) This section applies in relation to an employee (a jobkeeper subsidised employee) in respect of whom jobkeeper payments are paid or payable to the employer if, but for those payments, less wages or no wages would have been paid to the employee.(2) The wages paid to a jobkeeper subsidised employee are exempt wages, but only to the extent of the difference between—(a) the amount of jobkeeper payments paid or payable to the employer in respect of the employee, and(b) the amount of wages that would have been paid to the employee but for those jobkeeper payments.(3) Subsection (2) applies only in respect of wages paid during the period—(a) commencing on 30 March 2020, and(b) ending on the day the scheme for jobkeeper payments ends.(4) For the purposes of this section, any overpayment of jobkeeper payments is to be disregarded in calculating the amount of jobkeeper payments paid or payable to an employer in respect of an employee.(5) To avoid doubt, this section does not apply in relation to an employee if the wages paid or payable to the employee are greater than the jobkeeper payments paid or payable to the employer in respect of the employee.(6) In this section—jobkeeper payment has the same meaning as it has in Part 6–4C of the Fair Work Act 2009 of the Commonwealth.overpayment, in relation to a jobkeeper payment, means any amount in respect of the payment that an employer is liable to repay to the Commonwealth under section 9 of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 of the Commonwealth.s 66D: Ins 2020 No 6, Sch 1.3.
66E Wages funded by Commonwealth Aged Care Workforce Retention Grant Opportunity
(1) Wages paid or payable on or after 1 June 2020 are exempt wages to the extent that they are funded by any payment (an Aged Care Workforce payment) made under the program established by the Commonwealth and known as the Aged Care Workforce Retention Grant Opportunity.(2) Any overpayment of Aged Care Workforce payments is to be disregarded in calculating the amount of Aged Care Workforce payments for the purposes of subsection (1).s 66E: Ins 2020 No 19, Sch 4. Am 2021 No 12, Sch 1[1].
66EA Wages funded by Commonwealth Aged Care Workforce Bonus Grant Opportunity
(1) Wages paid or payable on or after 1 February 2022 are exempt wages to the extent that they are funded by a payment (an Aged Care Workforce Bonus payment) made under the program established by the Commonwealth and known as the Aged Care Workforce Bonus Grant Opportunity.(2) An overpayment of Aged Care Workforce Bonus payments is to be disregarded in calculating the amount of Aged Care Workforce Bonus payments for the purposes of subsection (1).s 66EA: Ins 2022 No 32, Sch 3.
66F Exemption for employers under Jobs Plus agreements
(1) The relevant Minister is authorised on behalf of the State—(a) to enter into an agreement with an employer that is expressed to be for the purposes of this section (a Jobs Plus agreement), and(b) to give effect to the agreement.(2) Without limiting the matters that may be specified by a Jobs Plus agreement, the agreement must specify—(a) the kinds of wages that are exempt wages under this section, and(b) the grounds on which, or the circumstances in which, the relevant Minister may revoke an exemption under this section, and(c) for an agreement with an employer whose registered business address is outside the metropolitan area—that the exemption cannot be revoked merely because the employer has only created between 20 and 29 new jobs (inclusive).(3) Subject to this section, wages are exempt wages if—(a) they are paid or payable by an employer who enters into a Jobs Plus agreement, and(b) they are wages of a kind that is specified by the agreement to be exempt wages under this section.(4) The relevant Minister may, by written notice issued to an employer who enters into a Jobs Plus agreement, revoke the exemption under this section on the grounds, or in the circumstances, specified by the agreement.(5) The effect of the revocation is as follows—(a) the wages referred to in subsection (3) are taken never to have been exempt wages under this section,(b) the employer is liable to pay payroll tax on the wages even if the relevant Minister revokes the exemption under this section after the employer relies on the exemption as the reason for not paying payroll tax on the wages,(c) the Chief Commissioner must assess or reassess the employer’s liability to pay payroll tax on the wages accordingly.(6) For the purposes of the Taxation Administration Act 1996, section 9(3)(c), the Chief Commissioner is authorised to make a reassessment under this section until 1 July 2033.(7) An employer who enters into a Jobs Plus agreement cannot lodge an objection with the Chief Commissioner under the Taxation Administration Act 1996, Part 10, Division 1 to an assessment or reassessment under this section on the grounds that the relevant Minister has revoked an exemption under this section.(8) Without limiting the Taxation Administration Act 1996, section 82(b)(i), a Jobs Plus administrator may disclose to another Jobs Plus administrator information in relation to a Jobs Plus agreement, including personal information within the meaning of the Privacy and Personal Information Protection Act 1998 and confidential information—(a) to assist a Jobs Plus administrator to exercise a function under this section, including to assist the relevant Minister to give effect to the agreement, or(b) in connection with the administration of a taxation law.(9) The relevant Minister may delegate a function of the relevant Minister under this section to another Jobs Plus administrator, subject to the following—(a) the relevant Minister cannot delegate a function to a tax officer,(b) the relevant Minister cannot delegate a function under subsection (1)(a) or (4) to any person other than the Chief Executive Officer of Investment NSW,(c) the relevant Minister cannot delegate this power of delegation.(10) The State, or a Jobs Plus administrator, does not incur civil liability in connection with the exercise of a function under this section.(11) The relevant Minister must, until 1 July 2028, cause to be tabled in each House of Parliament an annual report containing the following for each financial year—(a) the total number of employers who entered into Jobs Plus agreements,(b) the total number of new jobs the employers agreed to create, as specified by the agreements,(c) the total number of new jobs in fact created by the employers, whether created in that financial year or an earlier financial year,(d) the total amount of payroll tax from which the employers were exempt under this section, whether in relation to that financial year or an earlier financial year.(12) In this section—give effect to a Jobs Plus agreement includes—(a) comply with an obligation of the State under the agreement, and(b) exercise or enforce a right or power under the agreement.Jobs Plus administrator means each of the following—(a) the relevant Minister,(b) a tax officer,(c) a person employed in the Department of Premier and Cabinet,(d) a person employed in Investment NSW.metropolitan area means—(a) the Greater Sydney Region within the meaning of the Greater Sydney Commission Act 2015, and(b) the local government areas of Newcastle, Shellharbour and Wollongong.new job, in relation to an employer who enters into a Jobs Plus agreement, means a position created by the employer after entering into the agreement.relevant Minister means the Minister for Jobs, Investment, Tourism and Western Sydney.s 66F: Ins 2021 No 12, Sch 1[2].
Part 5 Grouping of employers
Division 1 Interpretation
67 Definitions
In this Part—business includes—(a) a profession or trade, and(b) any other activity carried on for fee, gain or reward, and(c) the activity of employing one or more persons who perform duties in connection with another business, and(d) the carrying on of a trust (including a dormant trust), andwhether carried on by 1 person or 2 or more persons together.(e) the activity of holding any money or property used for or in connection with another business,group means a group constituted under this Part, but does not include any member of the group in respect of whom a determination under Division 4 is in force.
68 Grouping provisions to operate independently
The fact that a person is not a member of a group constituted under a provision of this Part does not prevent that person from being a member of a group constituted under another provision of this Part.
Division 2 Business groups
69 Constitution of groups
A group is constituted by all the persons or bodies forming a group that is not a part of any larger group.
70 Groups of corporations
(1) Corporations constitute a group if they are related bodies corporate within the meaning of the Corporations Act 2001 of the Commonwealth.(2) (Repealed)s 70: Am 2008 No 67, Sch 5 [2].
71 Groups arising from the use of common employees
(1) If one or more employees of an employer perform duties for or in connection with one or more businesses carried on by the employer and one or more other persons, the employer and each of those other persons constitute a group.(2) If one or more employees of an employer are employed solely or mainly to perform duties for or in connection with one or more businesses carried on by one or more other persons, the employer and each of those other persons constitute a group.(3) If one or more employees of an employer perform duties for or in connection with one or more businesses carried on by one or more other persons, being duties performed in connection with, or in fulfilment of the employer’s obligation under, an agreement, arrangement or undertaking for the provision of services to any one or more of those other persons in connection with that business or those businesses, the employer and each of those other persons constitute a group.(4) Subsection (3) applies to an agreement, arrangement or undertaking—(a) whether the agreement, arrangement or undertaking is formal or informal, express or implied, and(b) whether or not the agreement, arrangement or undertaking provides for duties to be performed by the employees or specifies the duties to be performed by them.Note—Section 79 (Exclusion of persons from groups) allows the Chief Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.
72 Groups of commonly controlled businesses
(1) If a person or set of persons has a controlling interest in each of 2 businesses, the persons who carry on those businesses constitute a group.Note—Section 79 (Exclusion of persons from groups) allows the Chief Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.(2) For the purposes of this section, a person or set of persons has a controlling interest in a business if—(a) in the case of 1 person—the person is the sole owner (whether or not as trustee) of the business, or(b) in the case of a set of persons—the persons are together as trustees the sole owners of the business, or(c) in the case of a business carried on by a corporation—(i) the person or each of the set of persons is a director of the corporation and the person or set of persons is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation, or(ii) a director or set of directors of the corporation that is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation is under an obligation, whether formal or informal, to act in accordance with the direction, instructions or wishes of that person or set of persons, or(d) in the case of a business carried on by a body corporate or unincorporate—that person or set of persons constitute more than 50% of the board of management (by whatever name called) of the body or control the composition of that board, or(e) in the case of a business carried on by a corporation that has a share capital—that person or set of persons can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to the voting shares, or any class of voting shares, issued by the corporation, or(f) in the case of a business carried on by a partnership—that person or set of persons—(i) own (whether beneficially or not) more than 50% of the capital of the partnership, or(ii) is entitled (whether beneficially or not) to more than 50% of the profits of the partnership, or(g) in the case of a business carried on under a trust—the person or set of persons (whether or not as a trustee of, or beneficiary under, another trust) is the beneficiary in respect of more than 50% of the value of the interests in the first-mentioned trust.(3) If—(a) 2 corporations are related bodies corporate within the meaning of the Corporations Act 2001 of the Commonwealth, andthe other corporation has a controlling interest in the business.(b) 1 of the corporations has a controlling interest in a business,(4) If—(a) a person or set of persons has a controlling interest in a business, andthe person or set of persons referred to in paragraph (a) has a controlling interest in that other business.(b) a person or set of persons who carry on the business has a controlling interest in another business,(5) If—(a) a person or set of persons is the beneficiary of a trust in respect of more than 50% of the value of the interests in the trust, andthe person or set of persons has a controlling interest in the business.(b) the trustee of the trust (whether alone or together with another trustee or trustees) has a controlling interest in the business of another trust,(6) A person who may benefit from a discretionary trust as a result of the trustee or another person, or the trustee and another person, exercising or failing to exercise a power or discretion, is taken, for the purposes of this Part, to be a beneficiary in respect of more than 50% of the value of the interests in the trust.(7) If—(a) a person or set of persons has a controlling interest in the business of a trust, andthe person or set of persons is taken to have a controlling interest in the business of the corporation.(b) the trustee of the trust (whether alone or together with another trustee or trustees) has a controlling interest in the business of a corporation,(8) If—(a) a person or set of persons has a controlling interest in the business of a trust, andthe person or set of persons is taken to have a controlling interest in the business of the partnership.(b) the trustee of the trust (whether alone or together with another trustee or trustees) has a controlling interest in the business of a partnership,
73 Groups arising from tracing of interests in corporations
(1) An entity and a corporation form part of a group if the entity has a controlling interest in the corporation.Note—Section 79 (Exclusion of persons from groups) allows the Chief Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.(2) For the purposes of this section, an entity has a controlling interest in a corporation if the corporation has share capital and—(a) the entity has a direct interest in the corporation and the value of that direct interest exceeds 50%, or(b) the entity has an indirect interest in the corporation and the value of that indirect interest exceeds 50%, or(c) the entity has an aggregate interest in the corporation and the value of the aggregate interest exceeds 50%.(3) Division 3 applies for the purposes of the interpretation of this section.Note—Division 3 sets out the manner for determining whether an entity has a direct interest, indirect interest or aggregate interest in a corporation, and the value of such an interest.(4) In this section—associated person means a person who is associated with another person in accordance with any of the following provisions—(a) persons are associated persons if they are related persons,(b) natural persons are associated persons if they are partners in a partnership,(c) private companies are associated persons if common shareholders have a majority interest in each private company,(d) trustees are associated persons if any person is a beneficiary common to the trusts (not including a public unit trust scheme) of which they are trustees,(e) a private company and a trustee are associated persons if a related body corporate of the company (within the meaning of the Corporations Act 2001 of the Commonwealth) is a beneficiary of the trust (not including a public unit trust scheme) of which the trustee is a trustee.domestic partner of a person means a person to whom the person is not married but with whom the person is living as a couple on a genuine domestic basis (irrespective of gender).entity means—(a) a person, or(b) 2 or more persons who are associated persons (as defined in this section).private company means a company that is not limited by shares, or whose shares are not quoted on the Australian Stock Exchange or any exchange of the World Federation of Exchanges.means a person who is related to another person in accordance with any of the following provisions—(a) natural persons are related persons if—(i) one is the spouse or domestic partner of the other, or(ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister,(b) private companies are related persons if they are related bodies corporate within the meaning of the Corporations Act 2001 of the Commonwealth,(c) a natural person and a private company are related persons if the natural person is a majority shareholder or director of the company or of another private company that is a related body corporate of the company within the meaning of the Corporations Act 2001 of the Commonwealth,(d) a natural person and a trustee are related persons if the natural person is a beneficiary of the trust (not being a public unit trust scheme) of which the trustee is a trustee,(e) a private company and a trustee are related persons if the company, or a majority shareholder or director of the company, is a beneficiary of the trust (not being a public unit trust scheme) of which the trustee is a trustee.(5) For the purposes of the definition of domestic partner in subsection (4), in determining whether persons are domestic partners of each other, all the circumstances of their relationship are to be taken into account, including any one or more of the matters referred to in section 4 (2) of the Property (Relationships) Act 1984 as may be relevant in a particular case.
74 Smaller groups subsumed by larger groups
(1) If a person is a member of 2 or more groups, the members of all the groups together constitute a group.(2) If 2 or more members of a group have together a controlling interest in a business (within the meaning of section 72), all the members of the group and the person or persons who carry on the business together constitute a group.Note—Section 79 (Exclusion of persons from groups) allows the Chief Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.s 74: Am 2008 No 67, Sch 5 [3].
74A Groups arising from former entities
(1) An entity (the successor) and a former entity constitute a group if the successor and the former entity are or were both sufficiently influenced by the same other person (the third party).(2) For this section, a successor or former entity is sufficiently influenced by a third party if the successor or former entity is accustomed or under an obligation, whether formal or informal, or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the third party.(3) Subsection (2) applies whether the directions, instructions or wishes are, or might reasonably be expected to be, communicated directly or indirectly through another person.(4) The Chief Commissioner may determine that an entity and a former entity who would, but for the determination, be a member of a group under subsection (1) are not part of a group if the Chief Commissioner is satisfied the influence of the third party is not, or was not, intended to avoid tax or other commercial obligations.(5) In this section—entity includes—(a) a person, andNote—Under the Interpretation Act 1987, Schedule 4, a person includes an individual, a corporation and a body corporate or politic.(b) a company, and(c) a trustee of a trust.former entity includes—(a) a corporation that is in administration or being wound up, if the Chief Commissioner is satisfied the Chief Commissioner will not be able to recover from the corporation the amount the Chief Commissioner is entitled to recover from the corporation, and(b) a corporation that is deregistered under the Corporations Act 2001 of the Commonwealth, Chapter 5A, and(c) a person who was a trustee of a trust but is no longer a trustee of the trust, whether or not the trust is dissolved.s 74A: Ins 2023 No 18, Sch 5[1]. Am 2023 No 26, Sch 4[1][2].
Division 3 Business groups—tracing of interests in corporations
75 Application
This Division applies for the purposes of section 73 (Groups arising from tracing of interests in corporations).
76 Direct interest
(1) An entity has a direct interest in a corporation if—(a) in the case of an entity that is a person—the person can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, the voting power attached to any voting shares issued by the corporation, or(b) in the case of an entity that is 2 or more persons who are associated persons—each of the associated persons can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, the voting power attached to any voting shares issued by the corporation.(2) The value of the direct interest of the entity in the corporation is the proportion (expressed as a percentage) of the voting power of all voting shares issued by the corporation that—(a) in the case of an entity that is a person—the person can directly or indirectly exercise, control the exercise of, or substantially influence the exercise of, as referred to in subsection (1), or(b) in the case of an entity that is 2 or more persons who are associated persons—the associated persons can, if acting together, directly or indirectly exercise, control the exercise of, or substantially influence the exercise of, as referred to in subsection (1).
77 Indirect interest
(1) An entity has an indirect interest in a corporation if the corporation is linked to another corporation (the directly controlled corporation) in which the entity has a direct interest.(2) A corporation is linked to a directly controlled corporation if the corporation is part of a chain of corporations—(a) that starts with the directly controlled corporation, and(b) in which a link in the chain is formed if a corporation has a direct interest in the next corporation in the chain.(3) The following are examples of how subsections (1) and (2) work (the examples are cumulative)—(a) corporation A (a directly controlled corporation) has a direct interest in corporation B. Corporations A and B form part of a chain of corporations, and corporation B is linked to corporation A. Accordingly, an entity that has a direct interest in corporation A also has an indirect interest in corporation B,(b) corporation B also has a direct interest in corporation C. In this case, corporations A, B and C form part of a chain of corporations. Both corporations B and C are linked to corporation A. The entity that has a direct interest in corporation A has an indirect interest in both corporations B and C,(c) corporation B also has a direct interest in corporation D. There are now 2 chains of corporations, one consisting of A, B and C, and one consisting of A, B and D. Corporations B, C and D are all linked to corporation A and an entity that has a direct interest in corporation A would have an indirect interest in corporations B, C and D. An entity that has a direct interest in corporation B would have an indirect interest in corporations C and D. However, an entity that has a direct interest in corporation C only would not have an indirect interest in corporation D, as corporation D is not linked to corporation C.(4) The value of the indirect interest of an entity in a corporation (an indirectly controlled corporation) that is linked to a directly controlled corporation is calculated by multiplying together the following—(a) the value of the direct interest of the entity in the directly controlled corporation,(b) the value of each direct interest that forms a link in the chain of corporations by which the indirectly controlled corporation is linked to the directly controlled corporation.(5) The following are examples of how subsection (4) works (the examples are cumulative)—(a) an entity has a direct interest (with a value of 80%) in corporation A. Corporation A has a direct interest (with a value of 70%) in corporation B. The value of the indirect interest of the entity in corporation B is 80% × 70% (that is, 56%). Accordingly, in this example the entity has a controlling interest (within the meaning of section 73 (Groups arising from tracing of interests in corporations)) in corporation B,(b) corporation B also has a direct interest (with a value of 40%) in corporation C. The value of the indirect interest of the entity in corporation C is 80% × 70% × 40% (that is, 22.4%). Accordingly, in this example the entity does not have a controlling interest in corporation C.(6) It is possible for an entity to have more than one indirect interest in a corporation. This may occur if the corporation is linked to more than one corporation in which the entity has a direct interest, or if the corporation is linked to only one corporation in which the entity has a direct interest but is linked through more than one chain of corporations. In that case, the entity has an aggregate interest in the corporation (see section 78 (Aggregation of interests)).
78 Aggregation of interests
(1) An entity has an aggregate interest in a corporation if—(a) the entity has a direct interest and one or more indirect interests in the corporation, or(b) the entity has more than one indirect interest in the corporation.(2) The value of the aggregate interest of an entity in a corporation is the sum of the following—(a) the value of the direct interest (if any) of the entity in the corporation,(b) the value of each indirect interest of the entity in the corporation.(3) For example—(a) an entity has a direct interest (with a value of 40%) in corporation B,(b) the entity also has a direct interest (with a value of 25%) in corporation A, which in turn has a direct interest (with a value of 60%) in corporation B. Accordingly, the entity also has an indirect interest in corporation B with a value of 15% (that is, 25% × 60%),(c) the value of the entity’s aggregate interest in corporation B is the sum of the direct interest (40%) and the indirect interest (15%), which is 55%,(d) accordingly, in this example, the entity has a controlling interest in corporation B (within the meaning of section 73 (Groups arising from tracing of interests in corporations)).
Division 4 Miscellaneous
79 Exclusion of persons from groups
(1) The Chief Commissioner may, by order in writing, determine that a person who would, but for the determination, be a member of a group is not a member of the group.(2) The Chief Commissioner may only make such a determination if satisfied, having regard to the nature and degree of ownership and control of the businesses, the nature of the businesses and any other matters the Chief Commissioner considers relevant, that a business carried on by the person, is carried on independently of, and is not connected with the carrying on of, a business carried on by any other member of that group.(3) The Chief Commissioner cannot exclude a person from a group if the person is a body corporate that, by reason of section 50 of the Corporations Act 2001 of the Commonwealth, is related to another body corporate that is a member of that group.(4) This section extends to a group constituted by reason of section 74 (Smaller groups subsumed by larger groups).(5) A determination can be expressed to take effect on a date that is earlier than the date of the determination.(6) The Chief Commissioner may by order in writing revoke a determination that applies in respect of a person if satisfied that the circumstances in which a determination may be made do not apply to the person.(7) The revocation of a determination can be expressed to take effect on a date that is earlier than the date of the determination.(8) This section does not apply to a person who is a member of a group to which section 74A applies.s 79: Am 2023 No 18, Sch 5[2].
80 Designated group employers
(1) The members of a group may, with the approval of the Chief Commissioner, designate a qualified member of the group to be the designated group employer for the group for the purposes of this Act.(2) A member of a group is a qualified member if the member—(a) has paid during the preceding financial year wages that exceeded the threshold amount for that financial year (within the meaning of Schedule 1), or(b) is likely to pay during the current financial year wages that are likely to exceed that amount.(3) If none of the members of a group is a qualified member but the members together—(a) have paid during the preceding financial year wages that exceeded the threshold amount for that financial year (within the meaning of Schedule 1), orthe members may, with the approval of the Chief Commissioner, designate any member of the group to be the designated group employer for the group for the purposes of this Act.(b) are, in the opinion of the Chief Commissioner, likely to pay during the current financial year wages that will exceed that amount,(4) If the members of a group do not designate a member as the designated group employer within 7 days after the end of the month in which the group is established, the Chief Commissioner may (but is not obliged to) designate any member of the group as the designated group employer.(5) The designated group employer of a group stops being the designated group employer from and including the earlier of the following days—(a) the first day of a return period during which there is a change in the membership of the group,(b) the first day of a return period during which the members of the group revoke the designation.(6) The designation of a designated group employer under subsection (1) or (3) must be by notice in writing.(7) Such a notice must—(a) be executed by or on behalf of each member of the group, and(b) be served on the Chief Commissioner.s 80: Am 2009 No 51, Sch 7.4 [1].
81 Joint and several liability
(1) If a member of a group fails to pay an amount that the member is required to pay under this Act in respect of any period, every member of the group is liable jointly and severally to pay that amount to the Chief Commissioner.(2) If 2 or more persons are jointly or severally liable to pay an amount under this section, the Chief Commissioner may recover the whole of the amount from them, or any of them, or any one of them.(3) If, under this section, 2 or more persons are jointly and severally liable to pay an amount that is payable by any one of them, each person is also jointly and severally liable to pay—(a) any amount payable to the Chief Commissioner under this or any other Act in relation to that amount, including any interest and penalty tax, and(b) any costs and expenses incurred in relation to the recovery of that amount that the Chief Commissioner is entitled to recover from any such person.(4) A person who pays an amount in accordance with the liability imposed by this section has such rights of contribution or indemnity from the other person or persons as are just.(5) This section applies whether or not the person was an employer during the relevant period.(6) Each member of a group constituted under section 74A is liable jointly and severally for an amount payable under the Act by the former corporation, within the meaning of that section, even if the amount became payable by the former corporation before the group was constituted.s 81: Am 2023 No 18, Sch 5[3].
Part 6 Adjustments of tax
82 Determination of correct amount of payroll tax
(1) For the purposes of this Part, the correct amount of payroll tax payable by an employer in respect of a financial year is the amount determined in accordance with Schedule 1 in respect of that financial year.(2) This Part applies in respect of payroll tax paid or payable whether as a group employer or as an individual employer.(3) If an employer is liable for payroll tax both as an individual employer and as a group employer (for different periods in the same financial year) separate adjustments are to be made under this Part in respect of any period as a group employer and any period as an individual employer (and for that purpose separate determinations of the correct amount of payroll tax payable by the employer are to be made).(4) In this Part—group employer means an employer who is a member of a group.individual employer means an employer who is not a member of a group.
83 Annual adjustment of payroll tax
(1) If the amount of payroll tax paid or payable by an employer when the employer made the returns relating to a financial year is greater than the correct amount of payroll tax payable by the employer in respect of the financial year, the Chief Commissioner (on application by the employer) is to refund to that employer an amount equal to the difference.(2) If the amount of payroll tax paid or payable by an employer when the employer made the returns relating to a financial year is less than the correct amount of payroll tax payable by the employer in respect of the financial year, the employer must pay to the Chief Commissioner as payroll tax an amount equal to the difference.(3) Any amount payable by an employer under this section in respect of a financial year must be paid within the period during which the employer is required to lodge a return under this Act in respect of the return period that is or includes the month of June in that financial year.(4) The amount of any refund payable to an employer in respect of a financial year under this section is to be reduced by the amount of any other refund of payroll tax made in respect of that financial year to that employer (whether under this section or otherwise) before the time of the refund under this section.
84 Adjustment of payroll tax when employer changes circumstances
(1) If an employer changes their circumstances during a financial year, the employer must, if the amount of payroll tax paid or payable by the employer when the employer made returns relating to the relevant period prior to the change of circumstances is less than the correct amount of payroll tax payable by the employer in respect of the financial year, pay to the Chief Commissioner as payroll tax an amount equal to the difference.(2) A change of circumstances occurs when the employer—(a) ceases to pay or be liable to pay taxable wages and interstate wages, or(b) becomes a group employer (following a period as an individual employer), or(c) ceases to be a group employer (and becomes an individual employer).(3) The relevant period prior to a change of circumstances is the period prior to the change (during the financial year concerned and since any prior change of circumstances) for which the employer paid or was liable to pay taxable wages or interstate wages.(4) In calculating for the purposes of this section the correct amount of payroll tax payable by the employer, it is to be assumed that the wages paid or payable by the employer during the relevant period are the only wages paid or payable by the employer during the financial year concerned.(5) Any amount payable by an employer under this section in respect of a relevant period must be paid within the period during which the employer is required to lodge a return under this Act relating to that relevant period or the last return under this Act relating to the relevant period.(6) Any payroll tax paid or payable by an employer under this section is to be included as payroll tax paid or payable by the employer for the purposes of the annual adjustment of payroll tax under this Part.Note—If an employer ceases to be a group employer during a financial year an adjustment will be made under this section. If later in that financial year the employer ceases to pay wages there will be a further adjustment under this section. The first adjustment will adjust payroll tax paid for the period as a group employer against the correct amount of tax that should have been paid (based on the assumption that the period as a group employer is the only period for which the employer paid wages throughout the year). The second adjustment will adjust payroll tax paid for the period as an individual employer against the correct amount of tax that should have been paid (based on the assumption that the period as an individual employer is the only period for which the employer paid wages throughout the year). Any amount of payroll tax paid under this section is taken into account for the purposes of the annual adjustment of payroll tax.
85 Special provision where wages fluctuate
If a person who did not pay and was not liable to pay taxable wages or interstate wages for any part of a financial year satisfies the Chief Commissioner that, by reason of the nature of the person’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the person fluctuate with different periods of the financial year, the Chief Commissioner may determine that the person is to be treated for the purposes of this Part—(a) if the person has conducted that trade or business in Australia during the whole of the financial year—as an employer who pays or is liable to pay taxable wages throughout the financial year, or(b) if the person has conducted that trade or business in Australia during part only of the financial year—as an employer who pays or is liable to pay taxable wages throughout that last-mentioned part of the financial year.Note—The effect of such a determination is that when the correct amount of payroll tax is calculated (for the purposes of a tax adjustment provided for by this Part) the employer may receive the benefit of the payroll tax threshold for the period for which the employer is to be treated as paying wages, and not just for the period for which the employer actually pays wages. Without such a determination, an employer may only receive the benefit of a proportion of the threshold amount that is equivalent to the proportion of the whole financial year for which the employer actually pays wages.
Part 7 Registration and returns
86 Registration
(1) An employer who is not already registered must apply for registration as an employer under this Act if—(a) during a month in a financial year the employer pays or is liable to pay, anywhere, wages of more than the weekly threshold amount per week that are wholly or partly taxable wages, orwith the weekly threshold amount calculated in accordance with the following formula (disregarding any amount in cents)—(b) the employer is a member of a group the members of which together during a month in a financial year pay or are liable to pay, anywhere, wages of more than the weekly threshold amount per week that are wholly or partly taxable wages,%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g10.gif)
where—N is the number of days in the financial year.TA is the threshold amount for the financial year as provided by Schedule 1.(2) The application for registration is to be made to the Chief Commissioner in a form and manner approved by the Chief Commissioner within 7 days after the end of the month concerned.(3) The Chief Commissioner is to register the applicant as an employer under this Act.(4) The Chief Commissioner may cancel the registration of a person as an employer if satisfied that the person has ceased to pay or to have a liability to pay wages as described in subsection (1).(5) If the Chief Commissioner cancels the registration of a person as an employer in any financial year and that person subsequently pays or is liable to pay taxable wages during that financial year the person may, despite the fact that the person is not required to apply for registration, apply to the Chief Commissioner (in a form and manner approved by the Chief Commissioner) for registration as an employer, and the Chief Commissioner is then to register the person as an employer under this Act.s 86: Am 2008 No 48, Sch 2 [1].
87 Returns
(1) Every employer who is registered or required to apply for registration as an employer under this Act must—(a) within 7 days after the end of each month except June, lodge with the Chief Commissioner a return relating to that month, and(b) within 28 days after the end of June in each year, lodge with the Chief Commissioner a return relating to that month and to the adjustment of payroll tax paid or payable by the employer during the financial year ending on the close of that month.(2) The designated group employer for a group may, with the approval of the Chief Commissioner, lodge a joint return for the purposes of this section covering specified members of the group (including the designated group employer).(3) If a joint return is lodged and the return would, if lodged by a single employer, comply with this section, each of the employers covered by the return is taken to have complied with this section.s 87: Am 2019 No 8, Sch 3 [2].
Part 8 Collection and recovery of tax
Division 1 Agents and trustees generally
88 Application
(1) This Division applies to an agent of or trustee for an employer.(2) Nothing in this Division limits or otherwise affects the application of Part 5 to an agent or trustee, or 2 or more persons one or more of whom is an agent or trustee.
89 Agents and trustees are answerable
An agent or trustee is answerable as the employer for the doing of all things that are required to be done by or under this Act in respect of the payment of any wages which are subject to payroll tax under this Act.
90 Returns by agent or trustee
(1) An agent or trustee must, in respect of the wages referred to in section 89, make the returns required under Part 7, but in a representative capacity only, and each return must, except as otherwise provided by this Act, be separate and distinct from any other.(2) In the case of an executor or administrator, the returns must be the same as far as practicable as the deceased person, if living, would have been liable to make.
91 Liability to pay tax
(1) An agent or trustee is personally liable for tax on the wages referred to in section 89 if—(a) after the Chief Commissioner has required the agent or trustee to make a return, orthe agent or trustee, except with the written permission of the Chief Commissioner, disposes of or parts with any fund or money which comes to the agent or trustee from or out of which tax could legally be paid.(b) while the tax remains unpaid,(2) Otherwise than as provided in subsection (1), the agent or trustee is not personally liable to pay the tax in a representative capacity.(3) The agent or trustee must retain from time to time out of any money which comes to the agent or trustee in a representative capacity enough to pay the tax.(4) For the purpose of ensuring the payment of tax, the Chief Commissioner has the same remedies against attachable property of any kind vested in or under the control or management or in the possession of the agent or trustee, as the Chief Commissioner has against the property of any other person in respect of tax, and in as full and ample a manner.
92 Indemnity for agent or trustee
(1) An agent or trustee is indemnified for all payments that the agent or trustee makes under this Act or in accordance with the requirements of the Chief Commissioner.(2) An agent or trustee who pays tax as agent or trustee may recover the amount paid from the person on whose behalf it was paid, or deduct it from any money in the agent’s or trustee’s hands belonging to that person.
Division 2 Special cases
93 Tax not paid during lifetime
(1) This section applies if, whether intentionally or not, a person escapes full payment of tax in his or her lifetime by reason of not having duly made full, complete and accurate returns.(2) The Chief Commissioner has the same powers and remedies against the trustees of the estate of the person in respect of the liability to which the person was subject as the Chief Commissioner would have had against the person if the person were still living.(3) The trustees must lodge the returns under this Act that the Chief Commissioner requires.(4) The trustees are subject to tax to the same extent as the deceased person would be subject to tax if he or she were still living, but the Chief Commissioner, in any circumstances the Chief Commissioner considers appropriate, may remit tax payable by the trustees under this section by any amount.(5) The amount of any tax payable by the trustees is a charge on all the deceased person’s estate in their hands in priority to all other encumbrances.
94 Payment of tax by executors or administrators
(1) If, at the time of an employer’s death, he or she had not paid the whole of the tax payable up to the date of death, the Chief Commissioner has the same powers and remedies for the assessment and recovery of tax from the executors and administrators as the Chief Commissioner would have had against the employer, if the employer were alive.(2) The executors or administrators must lodge any of the returns referred to in Part 7 that have not been lodged by the deceased.
95 Assessment if no probate within 6 months of death
(1) If, in respect of the estate of any deceased employer, probate has not been granted or letters of administration have not been taken out within 6 months after the death, the Chief Commissioner may make an assessment under section 8 of the Taxation Administration Act 1996 of the tax liability of the deceased under this Act.(2) The Chief Commissioner must cause notice of the assessment to be published twice in a daily newspaper circulating in the State or Territory in which the deceased resided.(3) Any person claiming an interest in the estate of the deceased may, within 60 days after the first publication of notice of the assessment, lodge an objection with the Chief Commissioner in accordance with Division 1 of Part 10 of the Taxation Administration Act 1996.(4) Subject to any amendment of the assessment by the Chief Commissioner or by the Supreme Court, the assessment so made is conclusive evidence of the indebtedness of the deceased to the Chief Commissioner.(5) However, if probate of the will or letters of administration of the estate of the deceased is or are granted to a person after the assessment is first published, that person may, within 60 days after the date of the grant, lodge an objection in accordance with Division 1 of Part 10 of the Taxation Administration Act 1996.
96 Person in receipt or control of money for absentee
(1) This section applies to a person (the controller) who has the receipt, control or disposal of money belonging to a person resident out of Australia (the principal) if the principal is liable to pay tax under this Act.(2) The controller must pay the tax payable by the principal at the time, or within the period, specified by the Chief Commissioner.(3) A controller who pays tax in accordance with subsection (2) may recover the amount paid from the principal or deduct it from any money in the controller’s hands belonging to the principal.(4) A controller must from time to time retain out of any money which comes to the controller on behalf of the principal so much as is sufficient to pay the tax which is or will become due by the principal.(5) A controller is personally liable for the tax payable by the controller on behalf of the principal if—(a) after the tax becomes payable, orthe controller, except with the written permission of the Chief Commissioner, disposes of or parts with any fund or money then in the controller’s possession, or which comes to the controller from or out of which the tax could legally be paid.(b) after the Chief Commissioner has required the controller to pay the tax,(6) Otherwise than as provided in subsection (5), a controller is not personally liable to pay the tax payable by the principal.(7) A controller is indemnified for all payments which the controller makes under this Act or in accordance with the requirements of the Chief Commissioner.
97 Agent for absentee principal winding-up business
(1) If an agent for an absentee principal has been required by the principal to wind-up the principal’s business, the agent must notify the Chief Commissioner of the intention to wind-up the business before taking any steps to wind it up.Maximum penalty—5 penalty units.(2) After receiving notice under subsection (1), the Chief Commissioner may notify the agent in writing of—(a) the amount (if any) of payroll tax for which the principal is liable, and(b) the date (at least 21 days after the notice is given) by which the tax must be paid.(3) An agent who is given notice under subsection (2) must—(a) set aside an amount out of the assets of the principal’s business that is sufficient to pay the tax, and(b) pay the tax to the Chief Commissioner by the date specified in the notice.Maximum penalty—5 penalty units.(4) If an agent contravenes this section, the agent is personally liable for any tax that becomes payable in respect of the principal’s business.
98 Recovery of tax paid on behalf of another person
A person who, under the provisions of this Act, pays any tax for or on behalf of another person is entitled to recover the amount so paid from the other person as a debt, together with the costs of recovery, or to retain or deduct that amount out of any money in the person’s hands belonging or payable to the other person.
99 Liquidator to give notice
(1) Within 14 days after becoming liquidator of a company that has been an employer registered or required to be registered under this Act, the liquidator must give the Chief Commissioner notice in writing of the liquidator’s appointment.(2) As soon as practicable after receiving the notice, the Chief Commissioner must notify the liquidator of the amount that appears to the Chief Commissioner to be sufficient to provide for any tax which is or will become payable by the company.(3) The liquidator—(a) must not without leave of the Chief Commissioner part with any of the assets of the company until the liquidator has been so notified, and(b) must set aside out of the assets available for the payment of the tax, assets to the value of the amount so notified, or the whole of the assets so available if they are of less than that value, and(c) is, to the extent of the value of the assets which the liquidator is so required to set aside, liable as trustee to pay the tax.(4) A liquidator must not fail—(a) to comply with this section, or(b) as trustee duly to pay the tax for which the liquidator is liable under subsection (3).Maximum penalty—50 penalty units.(5) If a liquidator commits an offence against subsection (4), the liquidator is personally liable to pay the tax, to the extent of the value of the assets of which the liquidator has taken possession and which are, or were at any time, available to the liquidator for the payment of the tax.(6) If more than one person is appointed as liquidator or required by law to carry out the winding-up of a company—(a) the obligations and liabilities attaching to a liquidator under this section attach to each of those persons, and(b) if any one of those persons has paid the tax due in respect of the company being wound-up, the others are each liable to pay that person that person’s equal share of the amount of the tax so paid.(7) Despite anything in this section, all costs, charges and expenses that, in the Chief Commissioner’s opinion, have been properly incurred by a liquidator in the winding-up of a company, including the remuneration of the liquidator, may be paid out of the assets of the company in priority to any tax payable in respect of the company.(8) Nothing in this section—(a) limits the liability of a liquidator under section 91, or(b) affects any of the provisions of the Corporations Act 2001 of the Commonwealth.
99A Temporary reduction for businesses with annual wages of $10 million or less for financial year 2019–2020
(1) An employer who is liable to pay payroll tax on wages paid or payable for the financial year commencing on 1 July 2019 is only required to pay 75% of that payroll tax if all Australian wages paid or payable by the employer are $10,000,000 or less.(2) An employer who is part of a group is not eligible for the reduction referred to in subsection (1) unless the employer provides the Chief Commissioner with the following information—(a) information about all other employers who are part of the group,(b) the amount of taxable wages and interstate wages paid or payable by each of those employers for the financial year commencing on 1 July 2019.(3) For the avoidance of doubt, an employer does not cease to be eligible for the reduction referred to in subsection (1) merely because the employer ceased paying wages before the commencement of this section.(4) In this section—all Australian wages paid or payable by an employer means the sum of the following—(a) all taxable wages paid or payable by the employer,(b) all interstate wages paid or payable by the employer,(c) all taxable wages and interstate wages paid or payable by all members of the group that the employer is part of.s 99A: Ins 2020 No 2, Sch 1.2[1]. Am 2021 No 29, Sch 1[1].
99B Temporary reduction for businesses with annual wages of $10 million or less for financial year 2021–2022
(1) An employer who is liable to pay payroll tax on wages paid or payable for the financial year commencing on 1 July 2021 is only required to pay 50% of that payroll tax if—(a) all Australian wages paid or payable by the employer are $10,000,000 or less, and(b) the employer—(i) qualified for the 2021 COVID-19 JobSaver Payment scheme or the 2021 COVID-19 Business Grant scheme administered by Service NSW, or(ii) met the 30% or greater decline in turnover eligibility test for either of the schemes, whether or not the employer has applied for a payment or grant, or met other eligibility criteria for a payment or grant, under the schemes.(2) An employer who is part of a group is not eligible for the reduction referred to in subsection (1) unless the employer provides the Chief Commissioner with the following information—(a) information about all other employers who are part of the group,(b) the amount of taxable wages and interstate wages paid or payable by each of those employers for the financial year commencing on 1 July 2021.(3) To avoid doubt, an employer does not cease to be eligible for the reduction referred to in subsection (1) merely because the employer ceased paying wages before the commencement of this section.(4) The Chief Executive Officer of Service NSW is entitled to disclose, and the Chief Commissioner is entitled to receive, and to use in relation to the administration of a taxation law, information contained in, or relating to, an employer’s application for a 2021 COVID-19 JobSaver Payment or a 2021 COVID-19 Business Grant.(5) In this section—all Australian wages paid or payable by an employer means the sum of the following—(a) all taxable wages paid or payable by the employer,(b) all interstate wages paid or payable by the employer,(c) all taxable wages and interstate wages paid or payable by all members of the group that the employer is part of.s 99B: Ins 2021 No 29, Sch 1[2].
Part 9 General
100 Provisions specific to this jurisdiction
Schedule 2, which contains provisions that are applicable only to this jurisdiction, has effect.
101 Regulations
(1) The Governor may make regulations, not inconsistent with this Act, for or with respect to any matter that by this Act is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Act.(2) In particular, the Governor may make regulations for or with respect to the following—(a) the manner of making any application to the Chief Commissioner under this Act,(b) the evidence that the Chief Commissioner may require for the purpose of determining whether or not—(i) an employer was an employer for part only of a financial year, or(ii) a person was a member of a group at any time or during any period,(c) the signing of returns, applications, notices, statements or forms by or on behalf of employers and deeming any return, application, notice, statement or form signed on behalf of an employer to have been signed by the employer,(d) the authentication of any certificate, notice or other document issued for the purpose of this Act or any regulation.(3) A regulation may create an offence punishable by a penalty not exceeding 20 penalty units.
102 Nature of proceedings for offences
Proceedings for an offence under this Act or the regulations may be dealt with summarily before the Local Court.s 102: Am 2007 No 94, Sch 2.
103 Savings, transitional and other provisions
Schedule 3 has effect.
104 Repeal
The Pay-roll Tax Act 1971 is repealed.
105 (Repealed)
s 105: Am 2008 No 62, Sch 4.
106 Review of Act
(1) The Minister is to review this Act to determine whether the policy objectives of the Act remain valid and whether the terms of the Act remain appropriate for securing those objectives.(2) The review is to be undertaken as soon as possible after the period of 5 years from the date of assent to this Act.(3) A report on the outcome of the review is to be tabled in each House of Parliament within 12 months after the end of the period of 5 years.
Schedule 1 Calculation of payroll tax liability for financial year commencing 1 July 2007 and subsequent financial years
(Sections 8, 82)
Part 1 Interpretation
1 Definitions
In this Schedule—financial year means the financial year commencing on 1 July 2007 or on 1 July in any subsequent financial year.FY is the number of days in the financial year.R is—(a) 6% until 1 January 2009, and(b) 5.75% on and from 1 January 2009 until the end of 31 December 2009, and(c) 5.65% on and from 1 January 2010 until the end of 30 June 2010, and(d) 5.5% on and from 1 July 2010 until the end of 31 December 2010, and(e) 5.45% on and from 1 January 2011 until the end of 30 June 2020, and(f) 4.85% on and from 1 July 2020 until the end of 30 June 2022, and(g) 5.45% on and from 1 July 2022.relevant financial year means the financial year to which the calculation of the relevant payroll tax relates.TA or threshold amount is—(a) $600,000 for a financial year before the financial year commencing on 1 July 2008, or(b) for the financial year commencing on 1 July 2008 and subsequent financial years up to and including the financial year commencing on 1 July 2012—the threshold amount for that financial year determined in accordance with clause 1A, or(c) for the financial year commencing on 1 July 2013 and subsequent financial years up to and including the financial year commencing on 1 July 2017—$750,000, or(d) for the financial year commencing on 1 July 2018—$850,000, or(e) for the financial year commencing on 1 July 2019—$900,000, or(f) for the financial year commencing on 1 July 2020 and subsequent financial years—$1,200,000.(g) (Repealed)
1A Indexation of threshold amount (financial years 2008–2012)
(1) This clause applies to the determination of the threshold amount for the financial year commencing on 1 July 2008 and subsequent financial years up to and including the financial year commencing on 1 July 2012.(2) The threshold amount for a financial year is to be determined by multiplying $600,000 by A/B, where—A is the Sydney CPI number for March in the financial year before the financial year for which the threshold amount is to be determined, andB is the Sydney CPI number for March 2007, andA/B is calculated to 3 decimal places.(3) If the threshold amount for a financial year determined in accordance with subclause (2) would be an amount that is less than the threshold amount for the previous financial year, the threshold amount for the financial year is to be determined to be the same as the threshold amount for that previous financial year.(4) If the threshold amount determined under this clause for a financial year is not a multiple of $1,000, the amount is to be rounded to the nearest $1,000 (with an amount of $500 to be rounded down).(5) The Chief Commissioner is to publish a notice in the Gazette before the start of each financial year (starting with the financial year commencing on 1 July 2009 and ending with the financial year commencing on 1 July 2012) specifying the threshold amount determined under this clause for the financial year.Note—The threshold amount for the 2008 financial year determined under this clause is $623,000.(6) In this clause—Sydney CPI number means the Consumer Price Index (All Groups Index) for Sydney issued by the Australian Statistician.
Part 2 Employers who are not members of a group
2 Application of Part
This Part applies only to an employer who is not a member of a group.
3 Definitions
In this Part—C is the number of days in the relevant financial year in respect of which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group).IW represents the total interstate wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant financial year.TW represents the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant financial year.
4 Payroll of employer not more than threshold
An employer is not liable to pay payroll tax for a financial year if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during that year is not more than the employer’s threshold amount, being the amount calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g17.gif)
5 Payroll of employer over threshold
If the total taxable wages and interstate wages paid or payable by an employer (otherwise than as a member of a group) during a financial year is more than the employer’s threshold amount, the employer is liable to pay as payroll tax for that year the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g18.gif)
Part 3 Groups with a designated group employer
6 Application of Part
This Part applies only to an employer who is a member of a group for which there is a designated group employer.
7 Definitions
In this Part—C is the number of days in the relevant financial year in respect of which at least one member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages.GIW represents the total interstate wages paid or payable by the group concerned during the relevant financial year.GTW represents the total taxable wages paid or payable by the group concerned during the relevant financial year.TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant financial year.
8 Payroll of group not more than threshold
None of the members of a group is liable to pay payroll tax for the financial year if the total taxable wages and interstate wages paid or payable by the group during that year is not more than the group threshold amount, being the amount calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g19.gif)
9 Payroll of group over threshold
(1) If the total taxable wages and interstate wages paid or payable by a group during the financial year is more than the group threshold amount, payroll tax is payable as provided by subclauses (2) and (3).(2) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g20.gif)
(3) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g8.gif)
Part 4 Groups with no designated group employer
10 Application of Part
This Part applies only to an employer who is a member of a group for which there is no designated group employer.
11 Definitions
In this Part—TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant financial year.
12 Calculation of payroll tax
Each member of the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g9.gif)
Part 5 Motor vehicle allowances
13 Continuous recording method
If an employer selects the continuous recording method for the purposes of determining the number of business kilometres travelled during the financial year, the following details are required to be recorded by the employer—(a) the odometer readings at the beginning and end of each business journey undertaken by the person during a financial year by means of a motor vehicle provided or maintained by the person,(b) the specific purpose for which each such business journey was taken,(c) the distance travelled by the person during the financial year in the course of all such business journeys (which is taken to be the number of business kilometres travelled during the financial year), calculated on the basis of the odometer readings referred to in paragraph (a).
14 Averaging method
(1) If an employer selects the averaging method for the purposes of determining the number of business kilometres travelled during the financial year, the following details are required to be recorded by the employer—(a) the odometer readings at the beginning and end of each business journey undertaken by the person during the relevant 12-week period by means of a motor vehicle provided or maintained by the person,Note—Clause 15 defines the relevant 12-week period.(b) the specific purpose for which each such business journey was taken,(c) the distance travelled by the person during the relevant 12-week period in the course of all such business journeys, calculated on the basis of the odometer readings referred to in paragraph (a),(d) the odometer readings at the beginning and end of the relevant 12-week period for each motor vehicle provided or maintained by the person for the purpose of undertaking business journeys,(e) the distance travelled by each such vehicle during the relevant 12-week period, calculated on the basis of the odometer readings referred to in paragraph (d),(f) the distance travelled by the person in the course of business journeys undertaken by means of each such vehicle during the relevant 12-week period, calculated as a percentage of the distance travelled by that vehicle during that period (the relevant percentage),(g) the odometer readings at the beginning and end of the financial year for each vehicle provided or maintained by the person for the purpose of undertaking business journeys,(h) the distance travelled by each such vehicle during the financial year, calculated on the basis of the odometer readings referred to in paragraph (g),(i) the distance travelled by the person in the course of business journeys undertaken by means of each such vehicle during the financial year (which is taken to be the number of business kilometres travelled during the financial year), calculated on the basis that the percentage of that distance that was travelled by the person in the course of business journeys undertaken by means of each such vehicle during the financial year is the same as the relevant percentage.(2) For the next succeeding 4 financial years after the first financial year in which odometer details are recorded in accordance with subclause (1), an employer is not required to calculate the relevant percentage, or record the details referred to in subclause (1) (a)–(f), for the person but is required to record the other details referred to in that subclause.(3) Accordingly, for the next succeeding 4 financial years after the first financial year in which odometer details are recorded in accordance with subclause (1), the number of business kilometres travelled during the financial year is to be calculated (as referred to in subclause (1) (i)) on the basis of the relevant percentage calculated for the first financial year.(4) Despite subclauses (2) and (3), an employer is required to calculate the relevant percentage for a financial year, and record the details referred to in subclause (1) (a)–(f), if—(a) the Chief Commissioner serves a notice on the employer before the commencement of a financial year during that period directing the employer to keep the details referred to in subclause (1) (a)–(f) for that financial year, or(b) the employer wishes to use the recording method referred to in this clause for one or more additional motor vehicles used by the person in any financial year or for any other reason.(5) In a situation referred to in subclause (4), the new record for the financial year replaces the relevant percentage details previously recorded and subclauses (2) and (3) apply in relation to the new record for the financial year as if it were the first financial year in which odometer details were recorded.(6) An employer who has adopted and employed the method of recording referred to in subclauses (2) and (3) for a person for 4 successive financial years must, in the next succeeding financial year, make a fresh recording of all the details specified in subclause (1) if the employer intends to continue to use the same method of recording for the person. Subclauses (2) and (3) then apply in relation to the new record for the financial year as if it were the first financial year in which odometer details were recorded.(7) If the odometer of a motor vehicle is replaced or recalibrated during any period for which its readings are relevant for the purposes of this clause, the odometer readings immediately before and after the replacement or recalibration are to be recorded.
15 Meaning of relevant 12-week period
(1) In clause 14, relevant 12-week period means a continuous period of at least 12 weeks, selected by the employer, throughout which a motor vehicle is provided or maintained by a person. If the motor vehicle is provided or maintained for less than 12 weeks, the period must be the entire period for which the motor vehicle is provided or maintained.(2) The period may overlap the start or end of the financial year, so long as it includes part of the year.(3) If the averaging method is used for 2 or more motor vehicles for the same financial year, the odometer readings for those motor vehicles must cover periods that are concurrent.
16 Replacing one motor vehicle with another motor vehicle
(1) For the purposes of using the averaging method, an employer may nominate one motor vehicle as having replaced another motor vehicle with effect from a day specified in the nomination.(2) After the nomination takes effect, the replacement motor vehicle is treated as the original motor vehicle, and the original motor vehicle is treated as a different motor vehicle. An employer need not repeat for the replacement vehicle the steps already taken for the original motor vehicle.(3) An employer must record the nomination in writing in the financial year in which the nomination takes effect.(4) However, the Chief Commissioner may allow an employer to record the nomination at a later time.
17 Changing method of recording
(1) An employer may change from using the averaging method to using the continuous recording method with effect from the beginning of a financial year if the employer complies with clause 13 in respect of the financial year.(2) An employer may change from using the continuous recording method to using the averaging method with effect from the beginning of a financial year if the employer complies with clause 14 in respect of the financial year.
18 Definition
In this Part—business journey means—(a) a journey undertaken in a motor vehicle by a person otherwise than in the application of the vehicle to a private use, being an application that, if the person is paid a motor vehicle allowance for that use, results in the provision of a fringe benefit (within the meaning of the FBTA Act) by the employer, or(b) a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person (within the meaning of the Income Tax Assessment Act 1936 of the Commonwealth).
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).
Schedule 2 NSW specific provisions
(Sections 8, 100)
Part 1 Introduction
1 Introduction to Schedule
This Schedule sets out provisions that apply only in this jurisdiction.
Part 2 Calculation of payroll tax
Division 1 General
2 Calculation by reference to return period
The amount of payroll tax that an employer is required to pay in relation to a return of wages in respect of a financial year or a part of a financial year is a proportion (equivalent to the ratio of the number of days to which the return relates to the number of days in the financial year) of the payroll tax that would be payable by the employer for the whole of that year.
3 Amount payable for whole of financial year
For the purposes of this Part, the payroll tax that would be payable by an employer for the whole of a financial year is to be ascertained on the basis of the following assumptions—(a) the assumption that the employer pays or is liable to pay taxable wages for the whole of the financial year,(b) the assumption that the total amount of taxable wages paid or payable by the employer during the financial year is a multiple (equivalent to the ratio of the number of days in the financial year to the number of days to which the return relates) of the taxable wages paid or payable by the employer during the period to which the return relates.
Division 2 Calculation of payroll tax—financial years 2008–2010
3A Special provision for financial years 2008–2010
For payroll tax payable in relation to a financial year commencing on 1 July 2008, 2009 or 2010—(a) the amount of payroll tax that an employer is required to pay is to be ascertained in accordance with Schedule 2A rather than Schedule 1, and(b) clauses 2 and 3 do not apply to the calculation of that payroll tax, and(c) a reference in section 82 (Determination of correct amount of payroll tax) to Schedule 1 is to be read as a reference to Schedule 2A.
Division 3 Calculation of estimated monthly payroll tax
3B Application of Division
(1) An employer who is an eligible existing taxpayer or an eligible new taxpayer may opt to make payments of estimated payroll tax in respect of any month in a financial year (other than the month of June) as an alternative to making payments of tax based on wages paid or payable in the month.(2) The amount that the eligible existing taxpayer or eligible new taxpayer is required to pay as payroll tax in respect of the month is to be ascertained in accordance with this Division.(3) This Division does not affect the determination of the correct amount of payroll tax or the adjustment of payroll tax under Part 6 of this Act.
3C Eligible taxpayers
(1) An employer is an eligible existing taxpayer if—(a) payroll tax was payable by the employer in respect of the whole of the previous financial year, and the amount of the payroll tax payable was less than $150,000, or(b) payroll tax was payable by the employer in respect of part only of the previous financial year, and the amount of payroll tax that would have been payable by the employer for the whole of the financial year (ascertained in accordance with Division 1) is less than $150,000.(2) An employer is an eligible new taxpayer if—(a) the employer has not paid and is not liable to pay payroll tax in respect of the previous financial year, and(b) the employer has lodged returns in respect of at least 3 separate months in the current financial year (other than the month of June), and(c) the amount of payroll tax that would be payable by the employer for the whole of the financial year (ascertained in accordance with Division 1) is less than $150,000.
3D Calculation of estimated monthly payroll tax
(1) The amount of payroll tax that an eligible existing taxpayer is required to pay in relation to a return of wages in respect of a month (other than the month of June) in a financial year is the amount of dollars calculated in accordance with the formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g21.gif)
ME (existing) is the amount of tax required to be paid by the eligible existing taxpayer.T is the total amount of payroll tax paid or payable by the eligible existing taxpayer in respect of the previous financial year.R is 0.03 or any other amount determined in respect of the financial year by the Chief Commissioner by notice published in the Gazette before 21 May in the preceding financial year.D is the total number of days to which the returns lodged by the eligible existing taxpayer in the previous financial year relate.where—(2) The amount of payroll tax that an eligible new taxpayer is required to pay in relation to a return of wages in respect of a month (other than the month of June) in a financial year is the amount of dollars calculated in accordance with the formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g22.gif)
ME (new) is the amount of tax required to be paid by the eligible new taxpayer.T is the total amount of payroll tax paid or payable by the eligible new taxpayer in respect of the periods to which the returns lodged by the eligible new taxpayer in the current financial year relate.D is the total number of days to which the returns lodged by the eligible new taxpayer in the current financial year (inclusive of the first 3 returns, and any subsequent returns, lodged by the eligible new taxpayer in that year) relate.where—
Part 3 Exemptions
Division 1 Education and training
4 Schools and colleges
Wages are exempt wages if they are paid or payable by a school or college (other than a technical school or a technical college) that—(a) provides education at or below, but not above, the secondary level of education, and(b) is carried on by a body corporate, society or association otherwise than for the purpose of profit or gain to the individual members of the body corporate, society or association and is not carried on by or on behalf of the State of New South Wales.
5 Apprentices and trainees—exemption and rebate
(1) Apprentice/trainee wages that are paid or payable before 1 July 2008 are exempt wages.(2) An employer by whom apprentice/trainee wages are paid or payable on or after 1 July 2008 is entitled to a rebate of payroll tax paid in respect of those wages.(3) The amount of the rebate in respect of apprentice/trainee wages paid or payable in a particular period is the amount of the reduction in payroll tax payable by the employer that would result if the wages paid or payable by the employer in that period were reduced by the amount of those apprentice/trainee wages.(4) A rebate to which an employer is entitled under this clause is payable—(a) by refunding the amount of the rebate out of payroll tax paid by the employer, or(b) by allowing the amount of the rebate as an offset against payroll tax payable by the employer.(5) Wages are apprentice/trainee wages if the wages are paid or payable to—(a) an apprentice within the meaning of the Apprenticeship and Traineeship Act 2001, or(b) a trainee within the meaning of the Apprenticeship and Traineeship Act 2001, other than a trainee who has been continuously employed by the employer for more than 3 months full-time or 12 months casual or part-time immediately prior to commencing employment as a trainee, or(c) a person employed in accordance with a group apprenticeship scheme or a group traineeship scheme approved for the time being by the Secretary of the Department of Industry, Skills and Regional Development (other than a person employed as referred to in clause 6).(6) The regulations may make provision for or with respect to the payment of a rebate provided for by this clause, including provision for or with respect to any of the following—(a) the time for payment of the rebate,(b) the method of payment of the rebate,(c) providing for an exemption from any requirement to lodge a return in respect of apprentice/trainee wages.(7) An approval in force for the purposes of section 10 (1) (m) of the Pay-roll Tax Act 1971 immediately before the commencement of this clause lapses on that commencement and has no operation for the purposes of this clause.
6 Exemption for non-profit group apprenticeship and traineeship schemes
(1) Wages are exempt wages if they are paid or payable to an employee who is employed—(a) by a non-profit organisation that is approved by the Secretary of the Department of Industry, Skills and Regional Development for the purposes of this clause, and(b) in accordance with a group apprenticeship scheme or a group traineeship scheme approved for the time being by the Secretary of the Department of Industry, Skills and Regional Development.(2) An approval in force for the purposes of section 10 (1) (m) of the Pay-roll Tax Act 1971 immediately before the commencement of this clause lapses on that commencement and has no operation for the purposes of this clause.
Division 2 Health care service providers
7 What is a health care service provider?
For the purposes of Division 3 of Part 4 of this Act, a health care service provider is—(a) a public hospital, or(b) a hospital that is carried on by a society or association otherwise than for the purposes of profit or gain to the individual members of the society or association.
8 Crown employees—public hospitals and local health districts
Wages paid or payable by the Crown in respect of staff employed in connection with a public hospital or a local health district are exempt wages if the wages are paid or payable—(a) for work of a kind ordinarily performed in connection with the conduct of public hospitals or of the local health district concerned, and(b) to a person engaged exclusively in that kind of work.
9 (Repealed)
10 Ambulance Service
(1) Wages paid or payable by the Crown in respect of staff of the NSW Health Service comprising the Ambulance Service of NSW are exempt wages if the wages are paid or payable—(a) for work of a kind ordinarily performed in connection with the provision of the services provided by the Health Secretary under Chapter 5A (Ambulance services) of the Health Services Act 1997, and(b) to a person engaged exclusively in that kind of work.(2) In this clause—Health Secretary has the same meaning as in the Health Services Act 1997.
Division 3 Local government
11 Limitation on local government exemptions
For the purposes of section 60 (2) (e), the following activities are specified—(a) the supply of liquefied petroleum gas or hydraulic power and the supply and installation of associated fittings and appliances and of pipes and apparatus,(b) the operation of a transport service,(c) the supply of building materials,(d) the operation of a coal mine and the supply and distribution of coal.
Division 4 Other exemptions
12 Continuation of certain exemptions—religious institutions, public benevolent institutions, non-profit and charitable organisations
(1) Wages are exempt wages for the purposes of this Act if they are paid or payable by—(a) a religious institution, to a person in respect of time when the person engaged in religious work of the religious institution, being a religious institution in existence immediately before the repeal of the Pay-roll Tax Act 1971, or(b) a public benevolent institution (other than an instrumentality of the State), to a person in respect of time when the person is engaged in work of a public benevolent nature, being a public benevolent institution in existence immediately before the repeal of the Pay-roll Tax Act 1971, or(c) by a non-profit organisation (other than a school or college, statutory body or an instrumentality of the State) having as one of its objects a charitable, benevolent, philanthropic or patriotic purpose, to a person in respect of time when the person is engaged in charitable, benevolent, philanthropic or patriotic work of the non-profit organisation, being a non-profit organisation in existence immediately before the repeal of the Pay-roll Tax Act 1971, or(d) by an organisation (other than a school or college, statutory body or an instrumentality of the State) that—(i) was, immediately before the repeal of the Charitable Collections Act 1934, a charity within the meaning of that Act and registered or exempted from registration under that Act, andto a person in respect of time when the person is engaged in the charitable work of the organisation, or(ii) has not, since the repeal of that Act, altered its constitution in so far as its constitution relates to its charitable objects,(e) by a society or an institution (other than a school or college, statutory body or an instrumentality of the State) which—(i) is, in the opinion of the Chief Commissioner, a charitable society or institution, andto a person in respect of time when the person is engaged in the charitable work of the society or institution.(ii) was immediately before the repeal of the Pay-roll Tax Act 1971 approved by the Chief Commissioner for the purposes of section 10 (1) (k) of that Act,(2) Wages are exempt under subclause (1) (c) or (e) only if the organisation, society or institution concerned has not, since the repeal of the Pay-roll Tax Act 1971, altered its constitution in so far as its constitution relates to its charitable, benevolent, philanthropic or patriotic purposes.
13 Exemption for joint government water savings projects
Wages are exempt wages if they are paid or payable by a joint government enterprise that has the function of allocating funds for water savings projects.
13A Paternity leave
(1) Wages are exempt wages if they are paid or payable to an employee in respect of paternity leave, being leave given to a male employee in connection with the pregnancy of a woman with his unborn child or the birth of his child (other than sick leave, recreation leave, annual leave or any similar leave).(2) It is immaterial whether the leave is taken during or after the pregnancy.(3) The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks paternity leave in respect of any one pregnancy.(4) In subclause (3)—(a) a reference to 14 weeks paternity leave includes a reference to an equivalent period of leave at a reduced rate of pay, and(b) a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave.Note—For a part-time employee, the exemption may apply to wages paid or payable for paternity leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee.(5) The exemption does not apply to any part of wages paid or payable in respect of paternity leave that comprises fringe benefits.(6) An employer wishing to claim an exemption under this clause in respect of paternity leave must obtain and keep a medical certificate in respect of, or statutory declaration by, the employee—(a) stating that a woman is or was pregnant with the employee’s unborn child, or(b) stating that a woman has given birth to the employee’s child and the date of birth.Note—Section 53 of the Taxation Administration Act 1996 requires these records to be kept for at least 5 years unless the Chief Commissioner authorises earlier destruction.
13B Employment agents supplying their common law employees
(1) Wages are exempt wages if—(a) they are paid or payable for services that were performed under an employment agency contract by a service provider for a client of an employment agent, and(b) the service provider performed the services as an employee of the employment agent, and(c) the wages would be exempt wages under Part 4 (other than section 50 or Division 4 or 5 of that Part), or Part 3 of Schedule 2 (other than clause 5 or 13A), had the service provider performed the services as an employee of the client, and(d) the client has given a declaration to the effect of paragraph (c), in the form approved by the Chief Commissioner, to the employment agent.(2) A reference in this clause to an employee does not include a reference to a person who is an employee only because the person is taken to be an employee by Division 8 of Part 3 or any other provision of this Act.
Part 4 Government bodies—special provisions
14 Application of Act to certain Public Service agencies
(1) This clause applies in relation to any Public Service agency in which staff are employed under Part 4 of the Government Sector Employment Act 2013 to enable a statutory body to exercise its functions.(2) For the purposes of this Act, each Public Service agency to which this clause applies is taken to be a separate employer with respect to the matters specified in subclause (3). If the agency concerned comprises separate parts each of which is assigned to a different statutory body, each such part of the agency is taken to be a separate employer with respect to the matters specified in subclause (3) in so far as they relate to that part.(3) The matters that are specified for the purposes of subclause (2) are as follows—(a) the wages paid or payable to the staff of the agency or part of the agency,(b) any fees or other remuneration paid or payable to the members of the board or other governing body of the statutory body to which the staff of the agency (or part of the agency) are assigned,(c) any amount paid or payable under a relevant contract (within the meaning of Division 7 of Part 3 of this Act) entered into by the statutory body concerned.(4) In this clause—Public Service agency has the same meaning as in the Government Sector Employment Act 2013.
15 Grouping of government departments
(1) The persons, groups of persons and bodies who are Public Service agencies within the meaning of the Government Sector Employment Act 2013 (except a Staff Agency listed in Schedule 1 to that Act), the Independent Commission Against Corruption, the Judicial Commission of NSW and the NSW Police Force together constitute a group constituted under Part 5 (Grouping of employers) of this Act.(2) However, an employer that is taken to be a separate employer under clause 14 and the Health Professional Councils Authority Office are not part of that group.
16 Grouping of State owned corporations
For the purposes of Part 5 (Grouping of employers) of this Act, a statutory State owned corporation (within the meaning of the State Owned Corporations Act 1989) is not a member of the same group as another statutory State owned corporation because of section 72.
Part 5 Recovery of payroll tax from principal contractors
17 Liability of principal contractor for payroll tax payable in respect of employees of subcontractor
(1) This Part applies if—(a) a person (referred to in this Part as the principal contractor) has entered into a contract for the carrying out of work by another person (referred to in this Part as the subcontractor), and(b) employees of that subcontractor (referred to in this Part as the relevant employees) are engaged in carrying out the work, and(c) the work is carried out in connection with a business undertaking of the principal contractor.(2) If, at the end of the period of 60 days after the end of a financial year, any payroll tax payable by the subcontractor in respect of wages paid or payable to the relevant employees during the financial year for work done in connection with the contract has not been paid, the principal contractor is jointly and severally liable with the subcontractor for the payment of the payroll tax.(3) Section 45 of the Taxation Administration Act 1996 (subsection (3) excepted) applies to an amount payable under this clause.Note—Section 44 of the Taxation Administration Act 1996 provides that the amount of tax payable may be recovered by the Chief Commissioner as a debt to the Chief Commissioner. Section 45 of the Taxation Administration Act 1996 provides that if parties are jointly and severally liable for the payment of an amount under a taxation law, the Chief Commissioner may recover the amount payable from any of the parties. It also provides for the recovery of interest, penalty tax and costs from the parties who are jointly and severally liable for the payment of the tax.
18 Written statement relieves principal contractor of liability
(1) The principal contractor is not liable under this Part for the payment of any payroll tax payable in respect of wages paid or payable to the relevant employees during a period if the principal contractor has been given a written statement by the subcontractor in respect of that period.(2) The written statement is a statement comprising the following statements—(a) a statement by the subcontractor that the subcontractor is registered as an employer under this Act or is not required to be registered under this Act (whichever is applicable),(b) a statement by the subcontractor that all payroll tax payable by the subcontractor in respect of wages paid or payable to the relevant employees during any period of the contract for work done in connection with the contract has been paid,(c) a statement by the subcontractor as to whether the subcontractor is also a principal contractor in connection with that work,(d) if the subcontractor is also a principal contractor in connection with that work, a statement by the subcontractor as to whether the subcontractor has been given a written statement under this clause in the capacity of principal contractor in connection with that work.(3) The written statement may include any statement made by the subcontractor for the purposes of section 127 of the Industrial Relations Act 1996 or a similar provision under any other Act.(4) The written statement is to be in a form approved by the Chief Commissioner.(5) The subcontractor must keep a record of a written statement given to a principal contractor under this clause.Note—Section 53 of the Taxation Administration Act 1996 requires the record to be kept for not less than 5 years after it was made.(6) The principal contractor may withhold any payment due to the subcontractor under the contract until the subcontractor gives a written statement under this clause for any period up to the date of the statement. Any penalty for late payment under the contract does not apply to any payment withheld under this subclause.(7) The written statement is not effective to relieve the principal contractor of liability under this Part if the principal contractor had, when given the statement, reason to believe it was false.(8) A subcontractor who gives the principal contractor a written statement knowing it to be false is guilty of an offence.Maximum penalty—100 penalty units.Note—An offence against subclause (8) committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121 of the Taxation Administration Act 1996.
19 Right of recovery
The principal contractor is entitled to recover from the subcontractor as a debt in a court of competent jurisdiction any payment made by the principal contractor as a consequence of a liability arising under this Part.
20 Application of Part
(1) This Part does not apply in relation to a contract if the subcontractor is in receivership or in the course of being wound up or, in the case of an individual, is bankrupt and if payments made under the contract are made to the receiver, liquidator or trustee in bankruptcy.(2) To avoid doubt, this Part extends to a principal contractor who is the owner or occupier of a building for the carrying out of work in connection with the building so long as the building is owned or occupied by the principal contractor in connection with a business undertaking of the principal contractor.
Part 6 Miscellaneous
21 Exemption from lodging returns
(1) If the Chief Commissioner is of the opinion that tax will not be payable by an employer, or, if paid, would be refunded, the Chief Commissioner may issue a certificate to that employer exempting the employer from lodging monthly returns in accordance with section 87 and any employer to whom such a certificate is issued may refrain from lodging monthly returns but must, unless the contrary is expressed in the certificate, lodge a return relating to each financial year within 28 days after the close of that financial year.(2) A certificate issued under this clause may be either unconditional or subject to such conditions as are prescribed by the regulations or as the Chief Commissioner thinks fit.(3) The Chief Commissioner may, at any time, by notice in writing, revoke any certificate issued under this clause.(4) The issue of a certificate under this clause does not exempt an employer from the payment of any payroll tax, despite the fact that it may have the effect of postponing the time for payment of any payroll tax.
22 Functions of Hardship Review Board
The Hardship Review Board constituted under the State Debt Recovery Act 2018 may exercise its functions under that Act and the Taxation Administration Act 1996 in relation to payroll tax payable under this Act.
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].
Schedule 2A Special provisions for financial years 2008–2010
(Schedule 2, clause 3A)
Part 1 Introduction
1 Application of Schedule
This Schedule applies for the purpose of ascertaining the payroll tax payable by an employer in relation to a financial year commencing on 1 July 2008, 2009 or 2010.
2 Determination of amount of payroll tax
(1) The amount that an employer is liable to pay as payroll tax for any period is to be determined in accordance with this Schedule.(2) The amount of payroll tax that an employer is required to pay in relation to a return of wages in respect of a period is the amount determined for that period in accordance with this Schedule.
3 Determination of payroll tax for full financial year
The amount that an employer is liable to pay as payroll tax for a financial year is to be determined as the sum of the amount that the employer is liable to pay as payroll tax for the first half of the financial year and the amount that the employer is liable to pay as payroll tax for the second half of the financial year, with those amounts determined in accordance with this Schedule.Note—This method of adding the payroll tax payable for 2 half-years accommodates the financial years commencing on 1 July 2008, 2009 and 2010, in which the rate that applies in the first half of the year is different from the rate that applies in the second half of the year.
4 Definitions
In this Schedule—annual threshold amount means the threshold amount under Schedule 1 for the financial year of which the relevant period forms part.financial year means a financial year commencing on 1 July 2008, 2009 or 2010.half-year means the first or second half of a financial year (with the first half comprising the months July to December and the second half comprising the months January to June).N is the number of days in the relevant period.R has the same value as in Schedule 1 in respect of the relevant period.relevant period means the period to which the calculation of the relevant payroll tax relates.TA or threshold amount for a relevant period is the amount calculated by multiplying the annual threshold amount by N/365.Note—Clauses 9 and 14 provide that when wages for half a financial year are less than the threshold amount for that half-year, the unused portion of that threshold amount is to be allocated to the other half of the financial year.
Part 2 Employers who are not members of a group
5 Application of Part
This Part applies only to an employer who is not a member of a group.
6 Definitions
In this Part—C is the number of days in the relevant period in respect of which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group).IW represents the total interstate wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant period.TW represents the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant period.
7 Payroll of employer not more than threshold
An employer is not liable to pay payroll tax for a relevant period if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during that period is not more than the employer’s threshold amount for that period, being the amount calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g11.gif)
8 Payroll of employer over threshold
If the total taxable wages and interstate wages paid or payable by an employer (otherwise than as a member of a group) during the relevant period is more than the employer’s threshold amount for that period, the employer is liable to pay as payroll tax for that period the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g12.gif)
9 Increase in half-year threshold for threshold credit from other half-year
(1) If the total taxable wages and interstate wages paid or payable by an employer during a half-year otherwise than as a member of a group (the half-year total) is less than the threshold amount for that half-year (the half-year TA), the difference between the half-year total and the half-year TA is to be added to the threshold amount for the other half-year of the financial year concerned to arrive at an adjusted TA for that other half-year.(2) When there is an adjusted TA for the second half of a financial year, the threshold amount for any relevant period in that second half is the amount determined by multiplying the adjusted TA by N/181.(3) When there is an adjusted TA for the first half of a financial year, that adjusted TA is the threshold amount that is to be used to determine the amount that the employer is liable to pay as payroll tax for that first half (as part of the determination of the amount of payroll tax payable for the full financial year) but is not to be used to redetermine the amount of payroll tax for any relevant period that is part of that first half.
Part 3 Groups with a designated group employer
10 Application of Part
This Part applies only to an employer who is a member of a group for which there is a designated group employer.
11 Definitions
In this Part—C is the number of days in the relevant period in respect of which at least one member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages.GIW represents the total interstate wages paid or payable by the group concerned during the relevant period.GTW represents the total taxable wages paid or payable by the group concerned during the relevant period.TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant period.
12 Payroll of group not more than threshold
None of the members of a group is liable to pay payroll tax for the relevant period if the total taxable wages and interstate wages paid or payable by the group during that period is not more than the group threshold amount for that period, being the amount calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g13.gif)
13 Payroll of group over threshold
(1) If the total taxable wages and interstate wages paid or payable by a group during the relevant period is more than the group threshold amount for that period, payroll tax is payable as provided by subclauses (2) and (3).(2) The designated group employer for the group is liable to pay as payroll tax for the relevant period the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g14.gif)
(3) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the relevant period the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g15.gif)
14 Increase in second-half TA for first-half credit
(1) If the total taxable wages and interstate wages paid or payable by a group during a half-year (the half-year total) is less than the threshold amount for that half-year (the half-year TA), the difference between the half-year total and the half-year TA is to be added to the threshold amount for the other half-year of the financial year concerned to arrive at an adjusted TA for that other half-year.(2) When there is an adjusted TA for the second half of a financial year, the threshold amount for any relevant period in that second half is the amount determined by multiplying the adjusted TA by N/181.(3) When there is an adjusted TA for the first half of a financial year, that adjusted TA is the threshold amount that is to be used to determine the amount that the employer is liable to pay as payroll tax for that first half (as part of the determination of the amount of payroll tax payable for the full financial year) but is not to be used to redetermine the amount of payroll tax for any relevant period that is part of that first half.
Part 4 Groups with no designated group employer
15 Application of Part
This Part applies only to an employer who is a member of a group for which there is no designated group employer.
16 Definitions
In this Part—TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant period.
17 Calculation of payroll tax
Each member of the group is liable to pay as payroll tax for the relevant period the amount of dollars calculated in accordance with the following formula—%20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D%222023-09-27%22))/g16.gif)
sch 2A: Ins 2008 No 48, Sch 2 [6]. Am 2010 No 46, Sch 8 [5].
Schedule 3 Savings, transitional and other provisions
(Section 103)
Part 1 General
1 Regulations
(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts—this ActAny Act that amends this Act(2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date.(3) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as—(a) to affect, in a manner prejudicial to any person (other than the State or an authority of the State), the rights of that person existing before the date of its publication, or(b) to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the date of its publication.
Part 2 Provisions consequent on enactment of this Act
2 Definition
In this Part—old Act means the Pay-roll Tax Act 1971 as in force immediately before its repeal.
3 Application of this Act and old Act
(1) This Act applies to payroll tax on taxable wages that are paid or payable on or after 1 July 2007.(2) Despite its repeal, the old Act continues to apply to payroll tax on taxable wages (within the meaning of the old Act) paid or payable before 1 July 2007.(3) The Taxation Administration Act 1996, as in force immediately before 1 July 2007, continues to apply on an after that day in respect of any matter to which the old Act continues to apply on and after that day.
4 Exclusion of redundancy and long service contributions as wages
The old Act applies to payroll tax on taxable wages (within the meaning of the old Act) paid or payable before 1 July 2007 as if section 3AG of the old Act had never been enacted.
5 Fringe benefits
An election by an employer under section 13A (2) of the old Act that was in force immediately before 1 July 2007 remains in force on and after that date for the purposes of this Act as if it were an election made by the employer under section 16 (1) of this Act.
6 Superannuation contributions relating to pre-1 July 1996 service
(1) Despite anything in section 11 or 17, wages do not include a superannuation contribution paid or payable in respect of services performed by an employee before 1 July 1996.(2) A superannuation contribution that is alleged by an employer to be paid in respect of services performed by an employee before 1 July 1996 must be evidenced to the satisfaction of the Chief Commissioner in the employer’s records for payroll tax purposes.(3) In particular, the employer’s records must show the manner of calculation of the contribution and any actuarial basis for it.(4) For the purposes of subclause (3) and of any assessment of payroll tax to which that subclause is material, the certificate of a fellow or accredited member of the Institute of Actuaries of Australia to the effect that the actuarial basis on which an amount is calculated is justified is evidence and, in the absence of evidence to the contrary, proof of that fact.(5) If records are not kept as required by this clause, the Chief Commissioner is entitled to assume that a payment of money by an employer as a superannuation contribution on or after 1 July 1996 is an amount payable in respect of services performed by an employee on or after that day.
7 Superannuation payments not readily related to particular employees
For the purposes of an assessment of payroll tax, the Chief Commissioner may determine—(a) whether, and the extent to which, any monetary or non-monetary contribution paid or payable by an employer to a superannuation, provident or retirement fund or scheme that is not identified by the employer as paid or payable in respect of a particular employee (and whether or not purporting to be so paid or payable on any actuarial basis) is to be regarded as a superannuation contribution paid or payable in respect of a particular employee, and(b) the portion of any monetary or non-monetary contribution paid by an employer as a superannuation contribution to a wholly or partly unfunded fund or scheme, being money paid in respect of an employee (or that is to be regarded under paragraph (a) to have been so paid) who performed services to the employer on or after, as well as before, 1 July 1997, that is to be regarded as having been paid in respect of services performed before that date.
8 Employment agents
A declaration under section 3C (4) (b) of the old Act that was in force immediately before 1 July 2007 remains in force on and after that day for the purposes of this Act as if it were a declaration made under section 40 (2) of this Act.
9 Designated group employer
The designation of an employer as a designated group employer that had effect under the old Act immediately before its repeal has effect as the designation of a designated group employer under this Act.
10 Return lodgment exemption
A certificate in force or deemed to be in force under section 14 (Exemption from furnishing returns) of the old Act immediately before its repeal is taken to be an approval under Division 2 (Approval of special tax return arrangements) of Part 6 of the Taxation Administration Act 1996, and for that purpose is taken to be in terms appropriate to give it the same effect as it had as a certificate under that section of the old Act.
11 Redundancy and long service contributions excluded from wages
A contribution to a redundancy benefit scheme or portable long service leave fund that was paid or payable after 30 June 2006 and that would (but for this clause) have constituted wages under the old Act because of the operation of section 3AG of that Act is taken not to have constituted wages for the purposes of the old Act.
12 Registration of employers
An employer who was registered under section 12 of the old Act immediately before 1 July 2007 is taken, on and after that day, to be registered under section 86 of this Act.
13 Agreements to reduce or avoid payroll tax
Sections 42 and 47 extend to an agreement, transaction or arrangement entered into before the commencement of those sections.
14 Recovery of payroll tax from principal contractors
Part 5 of Schedule 2 extends to contracts entered into before the commencement of that Part.
15 General saving
Any act, matter or thing that had effect under or for the purposes of a provision of the old Act, or a provision of another Act repealed by this Act, immediately before the repeal of the provision continues to have effect under or for the purposes of the corresponding provision of this Act, subject to any other provision of this Part or the regulations under this Part.
Part 3 Provisions consequent on enactment of State Revenue Legislation Amendment Act 2008
16 Application of amendments
The amendments made to Schedule 1 by the State Revenue Legislation Amendment Act 2008 apply to the financial year commencing on 1 July 2007 and any subsequent financial year.
Part 4 Provisions consequent on enactment of State Revenue Legislation Further Amendment Act 2009
17 Functions of Hardship Review Board
(1) Clause 22 of Schedule 2, as inserted by the State Revenue Legislation Further Amendment Act 2009, has effect on and from 1 July 2007.(2) Anything done or omitted to be done by the Hardship Review Board, on or after 1 July 2007, that would have been validly done or omitted had clause 22 of Schedule 2 been in force at the time that it was done or omitted is taken to have been validly done or omitted.(3) In this clause, the Hardship Review Board means the Hardship Review Board constituted under Division 5 of Part 10 of the Taxation Administration Act 1996.
Part 5 Provisions consequent on enactment of State Revenue Legislation Further Amendment Act (No 2) 2009
18 Application of amendments
(1) The amendments made to this Act by the State Revenue Legislation Further Amendment Act (No 2) 2009 apply in respect of taxable wages that are paid or payable on or after 1 July 2009.(2) The amendments made to this Act by the State Revenue Legislation Further Amendment Act (No 2) 2009 are to be applied for the purpose of determining the correct amount of payroll tax (within the meaning of section 82) payable by an employer in respect of the financial year commencing on 1 July 2009 (including in respect of expired months).(3) However, section 9 continues to apply in respect of an expired month as if the amendments made to this Act by the State Revenue Legislation Further Amendment Act (No 2) 2009 had not been made.(4) In this clause, an expired month is a month occurring after June 2009 that ended before the date of assent to the State Revenue Legislation Further Amendment Act (No 2) 2009.
Part 6 Provision consequent on enactment of State Revenue Legislation Amendment Act 2010
19 Exemptions and rebates
The amendments to Schedule 2 made by the State Revenue Legislation Amendment Act 2010 apply to wages paid or payable on or after 1 July 2010.
Part 7 Provisions consequent on enactment of State Revenue Legislation Further Amendment Act 2010
20 Assessment and payment of payroll tax in relation to employee shares and options
Anything done or omitted to be done by an employer in connection with the assessment and payment of payroll tax, in respect of a month occurring after June 2009 and before July 2011, that would have been validly done or omitted to be done had the amendments made to this Act by the State Revenue Legislation Further Amendment Act 2010 been in force, is taken to have been validly done or omitted.Note—This provision validates a decision by an employer to treat the grant of a share or an option to an employee that is not an ESS interest as a fringe benefit under Division 2 of Part 3 of this Act and to determine the value of those fringe benefits in accordance with those provisions, rather than by reference to Division 4 of Part 3 of this Act.
21 Determination of vesting date and value of employee shares and options
(1) Division 4 of Part 3 of this Act continues to apply in respect of a share or an option granted before 1 July 2011 that constituted wages under old section 18, whether or not the grant of the share or option would constitute wages under new section 18, if the relevant day in relation to the grant of the share or option is not a day occurring before 1 July 2011.Note—For example, a share granted before 1 July 2011 that is not an ESS interest continues to be treated as wages under Division 4 of Part 3 of this Act if the vesting date for the share did not occur before 1 July 2011 and the employer did not elect to treat the date of the grant as the relevant day.(2) The assessment amendments apply in respect of any such share or option.(3) Accordingly, the vesting date and the value of the share or option are to be determined in accordance with the assessment amendments.(4) This clause does not apply in respect of a share or an option granted before 1 July 2011 if the liability for payroll tax in respect of the grant is determined in accordance with Division 2 of Part 3 (as permitted by clause 20).(5) In this clause—assessment amendments means the amendments made by Schedule 4 [4]–[6] to the State Revenue Legislation Further Amendment Act 2010.new section 18 means section 18 as amended by the State Revenue Legislation Further Amendment Act 2010.old section 18 means section 18 as in force immediately before 1 July 2011.relevant day—see section 18 (3).
Part 8 Provision consequent on enactment of State Revenue Legislation Amendment Act 2012
22 Maternity, adoption and paternity leave
The amendments made to this Act by the State Revenue Legislation Amendment Act 2012 have effect in respect of wages paid or payable on or after 1 July 2012.
Part 9 Provisions consequent on enactment of State Revenue Legislation Further Amendment Act 2014
23 Relevant contracts
(1) An amendment made to this Act by the State Revenue Legislation Further Amendment Act 2014 has effect in respect of any amount, benefit or payment referred to in section 40 that is paid, payable, provided or made on or after the date of commencement of the amendment, except as provided by subclause (2).(2) An amendment does not apply to any amount, benefit or payment paid, payable, provided or made for work performed before the date of commencement of the amendment.
Part 10 Provision consequent on enactment of State Revenue and Other Legislation Amendment (Budget Measures) Act 2014
The Payroll Tax Rebate Scheme (Disability Employment) Act 2011, as in force immediately before its repeal, continues to apply—(a) in relation to the employment of a person if the employment commenced before the repeal of that Act, and(b) in relation to a claim for a rebate, or a rebate, in respect of such employment.
Part 11 Provisions consequent on enactment of State Revenue Legislation Amendment Act 2017
25 Motor vehicle allowances
The amendment to section 29 made by the State Revenue Legislation Amendment Act 2017 is taken to have effect in respect of wages paid or payable on or after 1 July 2016.
26 Exempt wages paid to living organ donors
Section 66C, as inserted by the State Revenue Legislation Amendment Act 2017, is taken to have effect in respect of wages paid or payable on or after 1 July 2013.
Part 12 Provisions consequent on enactment of State Revenue and Other Legislation Amendment Act 2019
27 Definition
In this Part—amending Act means the State Revenue and Other Legislation Amendment Act 2019.
28 Extension of time for paying tax and lodging returns
(1) The amendment made to section 9 by the amending Act has effect in respect of wages paid or payable in the month of June 2019, or in the month of June in any subsequent year.(2) The amendment made to section 87 by the amending Act has effect in respect of—(a) a return relating to the month of June 2019, or to the month of June in any subsequent year, and(b) the adjustment of payroll tax paid or payable during the financial year ending on the close of the month of June 2019 or paid or payable during any subsequent financial year ending on the close of the month of June in that year.
Part 13 Provision consequent on enactment of Payroll Tax Amendment Act 2020
29 Application of amendment
(1) The amendments made to Schedule 1, clause 1 by the amending Act must be applied for the purpose of determining the correct amount of payroll tax, within the meaning of section 82, payable by an employer for the financial year commencing on 1 July 2020 as if the amendments were in force on 30 June 2020.(2) In this clause—amending Act means the Payroll Tax Amendment Act 2020.
Part 14 Provision consequent on enactment of Payroll Tax Amendment (Jobs Plus) Act 2021
30 Application of amendments
(1) The amendment of section 66E by the amending Act is taken to have had effect from the beginning of 1 January 2021.(2) An agreement with an employer that is entered into by the Minister for Jobs, Investment, Tourism and Western Sydney, or by a delegate of the Minister, and that is expressed to be for the purposes of section 66F of this Act is taken, for all purposes, to be a Jobs Plus agreement under section 66F, as inserted by the amending Act, even if the agreement was entered into before the commencement of that section on 1 July 2021.(3) In this clause—amending Act means the Payroll Tax Amendment (Jobs Plus) Act 2021.
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].
Schedule 4 (Repealed)
sch 4: Am 2008 No 62, Sch 4.