PAYROLL TAX BILL 2009

A Bill for an Act to provide for the imposition of payroll tax, and for related purposes

(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 Commissioner, is declared to be an agent or the sole agent for any other person for this Act and on whom notice of that order has been served.

coastal waters, of the Territory, means coastal waters of the Territory as defined in section 3(1) of the Coastal Waters (Northern Territory Powers) Act 1980 (Cth).

company includes all bodies and associations (corporate and unincorporate) and partnerships.

corporation means a corporation as defined in section 9 of the Corporations Act 2001.

corresponding payroll tax law means a law of the Commonwealth, or of a State or another Territory, relating to the imposition on employers of a tax on wages paid or payable by them or 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.

(d) a public 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.

exempt wages mean wages that are declared by or under this Act to be exempt wages.

Wages are declared to be exempt wages in various provisions. For example, see sections 50, 51, 53, 55, 56, 58, 59 and 61 to 66 and Schedule 2, Part 4, Division 1.

fringe benefit means a fringe benefit as defined 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 regulation not to be a fringe benefit for this definition.

GST means GST as defined in A New Tax System (Goods and Services Tax) Act 1999 (Cth).

interstate wages means wages that are taxable wages within the meaning of a corresponding payroll tax law.

liquidator means the person who, whether or not appointed as liquidator, is required by law to carry out the winding-up of a company.

(a) a council constituted, or local government subsidiary formed, under the Local Government Act; or

(b) a body declared under section 19 of the Local Government Grants Commission Act to be a local governing body; or

month means the month of January, February, March, April, May, June, July, August, September, October, November or 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.

return period, in relation to an employer, means a month, or a financial year, relating to which the employer is required to lodge a return under section 87(1).

share means a share in a company and includes a stapled security within the meaning of section 139GCD of the Income Tax Assessment Act 1936 (Cth).

Territories means the Territory and the Australian Capital Territory (including the Jervis Bay Territory).

this jurisdiction means the Territory and coastal waters of the Territory.

unused long service leave payment, for Part 3, Division 5, see section 27.

Wages are defined in various provisions in Part 3. For example, see sections 13, 14, 17, 18, 24, 28, 29 and 30.

The relationship between this Act and the Taxation Administration Act (the TAA) is stated in section 5 of the TAA.

Section 5 of the TAA provides that this Act (which is a taxation law as defined in the TAA) must be read together with the TAA as a single Act. Accordingly, Part 5 of the TAA imposes a liability to pay interest and penalty tax for a failure to pay payroll tax under this Act.

This Act binds the Crown in right of the Territory and, to the extent the legislative power of the Legislative Assembly permits, the Crown in all its other capacities.

The employer by whom taxable wages are paid or payable is liable to pay payroll tax on the wages.

The amount of payroll tax payable by an employer is to be determined in accordance with Schedules 1 and 2.

(1) A person who is liable to pay payroll tax on taxable wages must pay the tax within 21 days after the end of the month in which those wages were paid or payable.

(2) However, if the Commissioner has reason to believe a person may leave Australia before any payroll tax becomes payable by the person, the tax is payable on the day fixed by the Commissioner by notice served on the person.

(1) For this Act, taxable wages are wages, other than exempt wages, that are paid or payable by an employer for services performed and:

(a) are wages that are paid or payable in this jurisdiction, other than wages so paid or payable for:

(ii) services performed by a person wholly in another country for a continuous period of more than 6 months beginning on the day on which wages were first paid or payable to that person for services so performed; or

(b) are wages that are paid or payable outside this jurisdiction for services performed wholly in this jurisdiction; or

(2) For subsection (1)(a), wages that are payable to a person by the person's employer, but have not been paid (not being wages that under the terms of employment are payable in this jurisdiction or in a State or another Territory) are taken:

(a) if those wages are payable in respect of services performed wholly in this jurisdiction – to be wages payable to that person in this jurisdiction; and

(b) if those wages are not payable in respect of services performed wholly in this jurisdiction or wholly in one State or one other Territory and where the wages last paid or payable to that person by that employer were included or are required to be included in a return under this Act – to be wages payable to that person in this jurisdiction; and

(c) if those wages are not taken by paragraph (a) or (b) or by any provision in a corresponding payroll tax law that corresponds to either of those paragraphs to be wages payable to that person in this jurisdiction or in a State or another Territory – to be wages payable to that person by that employer at the place where that person last performed any services for that employer before those wages became payable.

(a) an instrument is sent or given or an amount is transferred by an employer to a person or a person's agent at a place in Australia; 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 a place in Australia;

those wages are taken to have been paid at that place and to have been paid when the instrument was sent or given, the amount was transferred or the account is credited in accordance with the instruction (as the case may be).

(4) In determining the question whether services are performed wholly or mainly in this jurisdiction or a State or another Territory, regard must be had only to the services performed during the month in respect of which the question arises.

instrument includes a cheque, bill of exchange, promissory note, money order and a postal order issued by a post office.

For this Act, wages that are not paid in respect of services performed by an employee in a particular month are taxable wages as if they were paid or payable in respect of services performed during the month in which they were paid or became payable.

Division 3 Other matters
12 Payroll tax paid under corresponding applied law

This section is contained in some corresponding payroll tax laws. It does not apply in the Territory because the Commonwealth Places (Mirror Taxes) Act 1998 (Cth) does not apply to the Territory (see Schedule 1 to that Act).

(1) For 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 class of contract prescribed by regulation to the extent to which that payment is attributable to labour; 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 this Act, wages, remuneration, salary, commission, bonuses or allowances are wages:

(2) Subsection (1) does not apply to benefits that are exempt benefits for the FBTA Act (other than deposits to the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 (Cth)).

(1) For this Act, the value of wages comprising a fringe benefit is to be determined in accordance with the formula:

TV is the value that would be the taxable value of the benefit as a fringe benefit for 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.

(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 – 1/12th 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:

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 Commissioner in the form approved by the 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 Commissioner approves, by notice in writing given to the employer, the termination of the election and allows the employer to include the value mentioned 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

(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 (Cth); or

(b) as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cth); or

(i) the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 (Cth); and

(ii) a retirement savings account within the meaning of the Retirement Savings Accounts Act 1997 (Cth); and

(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.

employee includes any person to whom, by virtue of a paragraph of the definition wages in section 13(1), an amount paid or payable in the circumstances mentioned in the paragraph constitutes wages.

Division 4 Shares and options
18 Inclusion of grant of shares and options as wages

(1) For this Act, wages include the grant of a share or option to an employee by an employer in respect of services performed by the employee.

(2) Any such wages are taken, for the imposition of payroll tax, to be paid or payable on the relevant day.

(3) For this Division, the relevant day is the day 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 section 46.

(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.

(a) in the case of a share – if the person acquires the share (within the meaning of section 139G of the Income Tax Assessment Act 1936 (Cth)) or in the circumstances prescribed by regulation under this Act;

(b) in the case of an option – if the person acquires a right (within the meaning of section 139G of the Income Tax Assessment Act 1936 (Cth)) to the share to which the option relates or in the circumstances prescribed by regulation under this Act.

(3) The vesting date in respect of a share is 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).

(4) The vesting date in respect of an option is 1 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 the employee.

(1) If an employer grants a share or 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 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.

(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.

The grant of the share by an employer does not constitute wages for this Act if the employer is required to grant the share as a consequence of the exercise of an option by a person and:

(1) If the grant of a share or option constitutes wages under this Division, the amount paid or payable as wages is taken, for this Act, to be the market 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 market value of a share or option on the relevant day is to be determined in accordance with the Commonwealth income tax provisions.

(3) For that purpose, the Commonwealth income tax provisions apply with the following modifications, and any other necessary modifications:

(a) the market value of an option is to be determined as if it were a right to acquire a share;

(c) a reference to the Commissioner of Taxation is to be read as a reference to either that Commissioner or the Commissioner of Territory Revenue.

(4) Section 15 does not apply to the grant of a share or option that constitutes wages, even if it constitutes a fringe benefit.

Commonwealth income tax provisions means the provisions of Part III, Division 13A, Subdivision F of the Income Tax Assessment Act 1936 (Cth).

(1) For this Act, wages include the grant of a share or option by a company to a director of the company by way of remuneration for the appointment or services of the director that would be wages under this Division if the director were an employee of the company.

(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;

(4) In the case of wages constituted by the grant of a share or option by a company to a director of the company by way of remuneration for the appointment of the director, but not for services performed:

(a) the grant of the share or option is taken, for this Act, to be paid or payable for services performed during the month in which the relevant day occurs; and

(b) a reference in this Act to the place or places where services are performed is a reference to the place or places where it may reasonably be expected that the services of the director in respect of the company will be performed.

For this Act, if the grant of a share or option constitutes wages for this Act, the services in respect of which those wages are paid or payable are taken to have been performed during the month in which the relevant day occurs.

(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.

If the wages concerned are taken to be payable outside this jurisdiction, because the shares concerned are shares in a company that is not a local company, the grant of the shares or option may still be liable to payroll tax under this Act if the grant is made for services performed or rendered wholly or mainly in this jurisdiction (see section 10(1)(b) and (c)).

(a) a company incorporated or taken to be incorporated under the Corporations Act 2001 that is taken to be registered in this jurisdiction for that Act; or

(b) any other body corporate that is incorporated under an Act of this jurisdiction.

(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 (Cth).

(a) a payment made in consequence of the retirement from, or termination of, any office or employment of an employee, being:

(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.

(1) For 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 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 the amount that exceeds the exempt component of the motor vehicle allowance is included as wages for 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:

(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 Schedule 1, Part 5.

(6) The 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 Commissioner.

(7) For this section, the exempt rate for the financial year concerned is:

(a) the rate prescribed by regulation under section 28-25 of the ITAA for calculating a deduction for car expenses for a large car 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 no rate mentioned in paragraph (a) is prescribed, the rate prescribed by regulation under this Act.

(1) For 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 it exceeds the exempt rate.

(3) For 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 mentioned in paragraph (a) is in force, the rate prescribed by regulation.

contract includes an agreement, arrangement and undertaking, whether formal or informal and whether express or implied.

(b) a supply to the person of goods in which the first-mentioned goods have been incorporated.

supply includes supply by way of sale, exchange, lease, hire and hire-purchase, and in relation to services includes the providing, granting and conferring of services.

(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 individuals 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; 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) to (iii) do not apply and the Commissioner is satisfied 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 2 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 2 or more individuals, by 1 or more of the members of the partnership and 1 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 an individual, by the contractor and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor;

unless the Commissioner determines the contract or arrangement under which the services are so supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person; or

(i) services ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them; or

(ii) services solely for or in relation to the procurement of persons desiring to be insured by the designated person; or

(iii) services for or in relation to the door-to-door sale of goods solely for domestic purposes on behalf of the designated person;

(3) For 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.

(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; or

(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.

(a) performs work for or in relation to which services are supplied to another person under a relevant contract; or

(b) being an individual, under a relevant contract, re-supplies goods to an employer;

(1) For 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 mentioned 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 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.

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:

(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.

(1) For 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 this Act if it is, or results in the creation of, a contract of employment between the service provider and the client.

For this Act, the employment agent under an employment agency contract is taken to be an employer.

For 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.

(1) For 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 an amount, benefit or payment mentioned in that subsection would be exempt from payroll tax under Part 4 (other than under Division 4 or 5 of that Part), section 50 or clause 17 of Schedule 2 had the service provider been paid by the client as an employee, if the client has given a declaration to that effect, in the form approved by the Commissioner, to the employment agent.

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; and

(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;

no 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.

(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 Commissioner may:

(b) determine that any party to the contract is taken to be an employer for this Act; and

(2) If the Commissioner makes a determination under subsection (1), the Commissioner must serve a notice of the determination on the person taken to be an employer for this Act.

(3) The notice must set out the facts on which the 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.

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.

(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.

consideration has the same meaning as in A New Tax System (Goods and Services Tax) Act 1999 (Cth).

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.

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.

(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 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 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.

(a) a person who, under a contract or other arrangement, is to be appointed as a director of the company; and

(1) If any person enters into any agreement, transaction or arrangement, whether in writing or otherwise, under which an individual 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 individual 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 Commissioner may:

(b) determine that any party to the agreement, transaction or arrangement is taken to be an employer for this Act; and

(c) determine that any payment made in respect of the agreement, transaction or arrangement is taken to be wages for this Act.

(2) If the Commissioner makes a determination under subsection (1), the Commissioner must serve a notice to that effect on the person taken to be an employer for this Act.

(3) The notice must set out the facts on which the 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.

(1) Subject to subsection (2), wages are exempt wages if they are paid or payable by any of the following:

(b) a public benevolent institution (other than an instrumentality of the Territory);

(c) a non-profit organisation having as its sole or dominant purpose a charitable, benevolent, philanthropic or patriotic purpose (other than a school, educational institution, educational company or instrumentality of the Territory).

(a) for work of a kind ordinarily performed in connection with the religious, charitable, benevolent, philanthropic or patriotic purpose of the institution or organisation; and

(b) that provides, promotes or supports the educational services of that institution.

(4) For 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 more than 50% of the 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.

educational institution means an entity that provides education above secondary level.

Division 2 Education and training
49 Schools and educational services and training

(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.

(a) for work of a kind ordinarily performed in connection with the conduct of a health care service provider; and

(3) For this section, health care service provider has the meaning given in Schedule 2, Part 4, Division 2.

(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 mentioned in section 48 may still apply.

(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 the employee (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) For the avoidance of doubt, a reference in subsection (3) to a period of 14 weeks leave is a reference to:

(a) a period that is the equivalent of 14 weeks leave on full pay, in the case of full-time employees who take leave on less than full pay; or

(b) a period of 14 weeks leave at part-time rates of pay, in the case of part-time employees.

(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.

(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 statutory declaration by, the employee:

(2) An employer wishing to claim an exemption under section 53 in respect of adoption leave must obtain and keep a statutory declaration 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.

Section 79 of the Taxation Administration Act requires these records to be kept for at least 5 years unless the Commissioner authorises earlier destruction.

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 the employee was taking part in bushfire fighting activities:

(a) as a volunteer member as defined in section 3(1) of the Fire and Emergency Act; or

(b) as a member of a volunteer bushfire brigade established under section 56 of the Bushfires Act; or

Subject to section 57, wages are exempt wages if they are paid or payable to an employee in respect of any period when the employee:

(a) was engaging in activities as a volunteer member as defined in section 4 of the Disasters Act; or

(b) attends an incident as defined in section 3(1) of the Fire and Emergency Act as a volunteer member under that Act.

An exemption under this Division does not apply to wages paid or payable as recreation leave, annual leave, long service leave or sick leave.

Subject to section 60, wages are exempt wages if they are paid or payable by:

(1) Subject to section 60, wages are exempt wages if they are paid or payable:

(a) by a wholly-owned subsidiary (within the meaning of the Corporations Act 2001) of a local governing body; and

(b) to a person for or in connection with an activity that is conducted for the local governing body under a written arrangement between the subsidiary and the local governing body.

(2) The written arrangement mentioned in subsection (1)(b) must include a provision for the payment by the subsidiary to the local governing body of an amount approximately equivalent to the amount of tax that would be payable by the subsidiary under this Act but for the exemption.

An exemption under this Division does not apply to wages paid or payable for or in connection with:

(b) the construction of any buildings or works, or the installation of plant, machinery or equipment for use in any of the activities.

Wages are exempt wages if they are paid or payable to an employee in respect of any period when the employee was on leave from employment because of being a member of:

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.

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.

Wages paid or payable by the Australian-American Fulbright Commission are exempt wages.

(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.

The fact that a person is not a member of a group constituted under a provision of this Part does not prevent the person from being a member of a group constituted under another provision of this Part.

A group is constituted by all the persons or bodies forming a group that is not a part of any larger group.

Corporations constitute a group if they are related bodies corporate within the meaning of the Corporations Act 2001.

(1) If 1 or more employees of an employer perform duties for or in connection with 1 or more businesses carried on by the employer and 1 or more other persons, the employer and each of those other persons constitute a group.

(2) If 1 or more employees of an employer are employed solely or mainly to perform duties for or in connection with 1 or more businesses carried on by 1 or more other persons, the employer and each of those other persons constitute a group.

(3) If 1 or more employees of an employer perform duties for or in connection with 1 or more businesses carried on by 1 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 1 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.

(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.

Section 79 allows the Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.

(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.

Section 79 allows the Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.

(2) For 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

(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 unincorporated – 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.

(a) 2 corporations are related bodies corporate within the meaning of the Corporations Act 2001; and

(b) a person or set of persons who carry on the business has a controlling interest in another business;

the person or set of persons mentioned in paragraph (a) has a controlling interest in the other business.

(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; and

(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 this Part, to be a beneficiary in respect of more than 50% of the value of the interests in the trust.

(a) a person or set of persons has a controlling interest in the business of a trust; and

(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;

the person or set of persons is taken to have a controlling interest in the business of the corporation.

(a) a person or set of persons has a controlling interest in the business of a trust; and

(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;

the person or set of persons is taken to have a controlling interest in the business of the partnership.

(1) An entity and a corporation form part of a group if the entity has a controlling interest in the corporation.

Section 79 allows the Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.

(2) For 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

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.

associated person means a person who is associated with another person in accordance with any of the following provisions:

(d) trustees are associated persons if any person is a beneficiary common to the trusts (other than 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) is a beneficiary of the trust (other than a public unit trust scheme) of which the trustee is a trustee.

private company means a company that is not limited by shares, or whose shares are not quoted on the Australian Securities Exchange or any exchange of the World Federation of Exchanges.

related person means a person who is related to another person in accordance with any of the following provisions:

(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;

(c) an individual and a private company are related persons if the individual 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;

(d) an individual and a trustee are related persons if the individual 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.

(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.

Section 79 allows the Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances.

Division 3 Business groups – tracing of interests in corporations
75 Application

(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 mentioned 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 mentioned in subsection (1).

(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:

(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) 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 1 indirect interest in a corporation. This may occur if the corporation is linked to more than 1 corporation in which the entity has a direct interest, or if the corporation is linked to only 1 corporation in which the entity has a direct interest but is linked through more than 1 chain of corporations. In that case, the entity has an aggregate interest in the corporation (see section 78).

(a) the entity has a direct interest and 1 or more indirect interests in the corporation; or

(2) The value of the aggregate interest of an entity in a corporation is the sum of the following:

(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%); and

(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%; and

(d) accordingly, in this example, the entity has a controlling interest in corporation B (within the meaning of section 73).

(1) The 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 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 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 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, is related to another body corporate that is a member of that group.

(6) The Commissioner may, by order in writing, revoke a determination that applies in respect of a person if satisfied 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.

(1) The members of a group may, with the approval of the Commissioner, designate a qualified member of the group to be the designated group employer for the group for this Act.

(a) has paid during the preceding financial year wages that exceeded $1 250 000; 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 $1 250 000; or

(b) are, in the opinion of the Commissioner, likely to pay during the current financial year wages that will exceed that amount;

the members may, with the approval of the Commissioner, designate any member of the group to be the designated group employer for the group for this Act.

(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 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.

(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 Commissioner.

(2) If 2 or more persons are jointly or severally liable to pay an amount under this section, the 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 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 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.

Part 6 Adjustments of tax
82 Determination of correct amount of payroll tax

(1) For 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, or clause 14 of Schedule 2, as the case requires, 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, or clause 15 of Schedule 2, as the case requires, 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).

(1) If the amount of payroll tax paid or payable by an employer (other than a group 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 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 (other than a group 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 Commissioner as payroll tax an amount equal to the difference.

(3) Any amount payable by an employer under this section or clause 15 of Schedule 2 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 or clause 15 of Schedule 2 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.

(1) If an employer changes the employer's 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 Commissioner as payroll tax an amount equal to the difference.

(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 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 annual adjustment of payroll tax under this Part.

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 annual adjustment of payroll tax.

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 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 Commissioner may determine that the person is to be treated for 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 part of the financial year.

The effect of such a determination is that when the correct amount of payroll tax is calculated (for 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.

(1) An employer who is not already registered must apply for registration as an employer under this Act if:

(a) during a month the employer pays or is liable to pay, anywhere, wages of more than $24 030 per week that are wholly or partly taxable wages; or

(b) the employer is a member of a group the members of which together during a month pay or are liable to pay, anywhere, wages of more than $24 030 per week that are wholly or partly taxable wages.

(2) The application for registration is to be made to the Commissioner in a form and manner approved by the Commissioner within 21 days after the end of the month concerned.

(3) The Commissioner is to register the applicant as an employer under this Act.

(4) The 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 Commissioner cancels the registration of a person as an employer in any financial year and the person subsequently pays or is liable to pay taxable wages during the financial year, the person may, despite the fact the person is not required to apply for registration, apply to the Commissioner (in a form and manner approved by the Commissioner) for registration as an employer, and the Commissioner is then to register the person as an employer under this Act.

(1) Every employer who is registered or required to apply for registration as an employer under this Act must:

(a) within 21 days after the end of each month (except June) – lodge with the Commissioner a return relating to that month; and

(b) within 21 days after the end of June in each year – lodge with the 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 Commissioner, lodge a joint return for 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.

(2) Nothing in this Division limits or otherwise affects the application of Part 5 to an agent or trustee, or 2 or more persons 1 or more of whom is an agent or trustee.

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.

(1) An agent or trustee must, in respect of the wages mentioned 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.

(1) An agent or trustee is personally liable for tax on the wages mentioned in section 89 if:

(a) after the Commissioner has required the agent or trustee to make a return; or

the agent or trustee, except with the written permission of the 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.

(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 ensuring the payment of tax, the 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 Commissioner has against the property of any other person in respect of tax, and in as full and ample a manner.

(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 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.

In some corresponding payroll tax laws, this Division provides for special cases in sections 93 to 99 which do not apply in the Territory.

Schedule 2, which contains provisions that are applicable only to this jurisdiction, has effect.

(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 this Act or any regulation.

pre-existing, for a thing done under the old Act, means the thing as in force under the old Act immediately before the commencement.

(1) This Act applies to payroll tax on taxable wages that are paid or payable on or after 1 July 2009.

(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 2009.

Any act, matter or thing that had effect under or for 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 corresponding provision of this Act, subject to any other provision of this Part or the regulations under this Part.

An election made by an employer under regulation 27K of the old regulations that was in force immediately before 1 July 2009 is taken, on and after that day, to be an election under section 16(1) of this Act.

107 Pre-1 July 2009 taxable wages that included superannuation contributions

(a) because of clause 3 of Schedule 1 of the old Act, an employer's taxable wages for a financial year that started before 1 July 2009 (a pre-1 July 2009 financial year) included an amount of superannuation contribution; and

(b) the employer did not actually make that superannuation contribution until on or after 1 July 2009.

(2) The employer may deduct that amount from the employer's taxable wages for a subsequent return period in which that superannuation contribution is actually made.

(3) A superannuation contribution that is alleged by an employer to be included in the employer's taxable wages for a pre-1 July 2009 financial year must be evidenced to the satisfaction of the Commissioner in the employer’s records for payroll tax purposes.

(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 1999.

(2) A superannuation contribution that is alleged by an employer to be paid in respect of services performed by an employee before 1 July 1999 must be evidenced to the satisfaction of the 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 subsection (3), and any assessment of payroll tax to which that subsection 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 section, the Commissioner is entitled to assume that a payment of money by an employer as a superannuation contribution on or after 1 July 1999 is an amount payable in respect of services performed by an employee on or after that day.

The designation of an employer as a designated group employer that had effect immediately before 1 July 2009 has effect as the designation of a designated group employer under this Act.

An approval given by the Commissioner under section 3E(6) of the old Act that was in force immediately before 1 July 2009 is taken, on and after that day, to be an approval given under section 29(6) of this Act.

An employer who was registered under section 12 of the old Act immediately before 1 July 2009 is taken, on and after that day, to be registered under section 86 of this Act.

(1) This section applies to a delegation, authorisation or appointment (each of which is a relevant instrument) made under the Taxation Administration Act and was in force immediately before 1 July 2009 in relation to the old Act or old regulations.

(2) A relevant instrument has effect after that date if it relates to a provision of the old Act or old regulations that continues to have effect after that date because of this Part.

(3) If a relevant instrument relates to a provision of the old Act or old regulations for which there is a corresponding provision of this Act, the relevant instrument has effect after that date as it were made in relation to the corresponding provision of this Act.

Part 11 Consequential amendments
113 Amendment of Mineral Royalty Act

financial year means the financial year commencing on 1 July 2009 or on 1 July in any subsequent financial year.

relevant financial year means the financial year to which the calculation of the relevant payroll tax relates.

C means 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 means 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 means the total taxable wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant financial year.

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:

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:

This Part applies only to an employer who is a member of a group for which there is a designated group employer.

C means the number of days in the relevant financial year in respect of which at least 1 member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages.

GIW means the total interstate wages paid or payable by the group concerned during the relevant financial year.

GTW means the total taxable wages paid or payable by the group concerned during the relevant financial year.

TW means the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant financial year.

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:

(b) the total taxable wages and interstate wages paid or payable by the group during the financial year is more than the group threshold amount; and

Clause 14 of Schedule 2 applies to the group if subclause (1)(a) and (b) of this clause apply, but subclause (1)(c) of this clause does not apply, to the group.

(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:

(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:

This Part applies only to an employer who is a member of a group for which there is no designated group employer.

TW means the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant financial year.

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:

If an employer selects the continuous recording method for determining the number of business kilometres travelled during a 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 financial year by means of a motor vehicle provided or maintained by the person;

(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 mentioned in paragraph (a).

(1) If an employer selects the averaging method for determining the number of business kilometres travelled during a 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;

(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 mentioned 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 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 mentioned 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 undertaking business journeys;

(h) the distance travelled by each such vehicle during the financial year, calculated on the basis of the odometer readings mentioned 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 mentioned in subclause (1)(a) to (f), for the person but is required to record the other details mentioned 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 mentioned 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 mentioned in subclause (1)(a) to (f), if:

(a) the Commissioner serves a notice on the employer before the commencement of a financial year during that period directing the employer to keep the details mentioned in subclause (1)(a) to (f) for that financial year; or

(b) the employer wishes to use the recording method mentioned in this clause for 1 or more additional motor vehicles used by the person in any financial year or for any other reason.

(5) In a situation mentioned 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 mentioned 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 this clause, the odometer readings immediately before and after the replacement or recalibration are to be recorded.

(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.

(1) For using the averaging method, an employer may nominate a 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 Commissioner may allow an employer to record the nomination at a later time.

(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.

(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 (Cth)).

financial year means the financial year commencing on 1 July 2009 or on 1 July in any subsequent financial year.

(1) The amount of payroll tax payable by an employer on taxable wages paid or payable by the employer in a month is the amount of dollars calculated in accordance with the following formula:

TW is the total taxable wages paid or payable by the employer (otherwise than as a member of a group) during the month.

(2) If D is equal to or more than TW in respect of a month, the employer is not required to pay payroll tax in respect of that month.

(1) For an employer who pays or is liable to pay taxable wages in a month but does not pay and is not liable to pay interstate wages in that month, the deductible amount in respect of that month is $104 166.66.

(2) Subclause (1) applies whether the employer pays or is liable to pay wages for the whole of the month or only part of the month.

(1) The deductible amount for an employer who pays or is liable to pay taxable wages and interstate wages in a month is an amount determined in a manner approved by the Commissioner.

(2) The deductible amount claimed cannot be more than the amount mentioned in clause 6(1).

This Division applies only to an employer who is a member of a group of which there is a designated group employer.

(1) If an approval is in force under section 87(2) for the designated group employer to lodge a joint return:

(a) the amount of payroll tax payable by the designated group employer on taxable wages paid or payable in a month by the employers covered by the return is the amount of dollars calculated in accordance with the following formula:

JTW is the total taxable wages paid or payable during the month by the employers covered by the return (as members of a group).

(b) the amount of payroll tax payable by each employer who is a member of the group but is not covered by the return on taxable wages paid or payable by the employer in a month is the amount of dollars calculated in accordance with the following formula:

TW is the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month.

(2) If an approval under section 87(2) is not in force for the designated group employer:

(a) the amount of payroll tax payable by the designated group employer on taxable wages paid or payable by the designated group employer in a month is the amount of dollars calculated in accordance with the following formula:

TW is the total taxable wages paid or payable by the designated group employer (as a member of a group) during the month.

(b) the amount of payroll tax payable by each employer who is a member of the group on taxable wages paid or payable by the employer in a month is the amount of dollars calculated in accordance with the following formula:

TW is the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month.

(3) For subclauses (1)(a) and (2)(a), if D is equal to or more than JTW or TW in respect of a month (as the case requires), the designated group employer is not required to pay payroll tax in respect of that month.

(1) For a group in which 1 or more members pay or are liable to pay taxable wages in a month but no members pay or are liable to pay interstate wages in that month, the deductible amount in respect of that month is $104 166.66.

(2) Subclause (1) applies whether group members pay or are liable to pay wages for the whole of the month or only part of the month.

(1) The deductible amount for a group in which 1 or more members pay or are liable to pay taxable wages or interstate wages in a month is an amount determined in a manner approved by the Commissioner.

(2) The deductible amount claimed cannot be more than the amount mentioned in clause 10(1).

This Division applies only to an employer who is a member of a group of which there is no designated group employer.

The amount of payroll tax payable by each member of the group on taxable wages paid or payable by the member in a month is the amount of dollars calculated in accordance with the following formula:

TW is the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month.

14 Payroll tax for financial year for group that has designated group employer

(b) the total taxable wages and interstate wages paid or payable by the group during the financial year is more than the group threshold amount; and

(2) The designated group employer 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:

GTW is the total taxable wages paid or payable by the members of the group during the relevant financial year.

GIW is the total interstate wages paid or payable by the members of the group during the relevant financial year.

C is the number of days in the relevant financial year in respect of which at least 1 member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages.

For the calculation of the payroll tax payable for a financial year by an employer who is a member of a group of which there is no designated group employer, see clause 12 of Schedule 1.

(1) If an amount of payroll tax paid for a financial year in respect of a group is greater than the correct amount of payroll tax payable in respect of the financial year for the group, the Commissioner (on application by a member of the group) is to refund the amount equal to the difference to the designated group employer of the group or, if the Commissioner considers it appropriate, another member of the group.

(2) If an amount of payroll tax paid for a financial year in respect of a group is less than the correct amount of payroll tax payable in respect of the financial year for the group, the designated group employer of the group or, if the Commissioner considers it appropriate, another member of the group, must pay the Commissioner as payroll tax an amount equal to the difference.

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 Territory.

(a) they are wages paid or payable to persons as apprentices employed in approved apprenticeships within the meaning of the Northern Territory Employment and Training Act; or

(b) they are wages paid or payable to persons as graduates of tertiary educational institutions employed under approved trainee arrangements in relation to which all of the following apply:

(ii) the exemption applies for a maximum period of 6 months of employment of the employee under the trainee arrangement;

(iii) the employee was not employed by the employer before graduating, whether or not under a trainee arrangement.

(1) An employee is not covered by clause 17(b) unless the Commissioner, on the application of, and by written notice given to, the employer, approves:

(a) the tertiary educational institution of which the employee is a graduate; and

(b) the training arrangements under which the employee is employed by the employer.

(2) The application must be made in the form and in the way approved by the Commissioner.

(3) The approval takes effect on the date specified in the notice that is not earlier than 3 years before the date of the application for the approval.

(4) The Commissioner may, by notice in writing given to the employer, revoke the approval.

(5) The revocation takes effect on the date specified in the notice, being a date that is not earlier than the date on which the approval to which it relates took effect.

(b) a hospital that is carried on by a society or association otherwise than for the profit or gain to the individual members of the society or association.

20 Application of Act to Government Business Divisions and statutory corporations

(2) A Government Business Division or statutory corporation (rather than the Commissioner for Public Employment) will be regarded for this Act as the employer of all employees assigned to work in it.

(3) If a Government Business Division is not a corporation, this Act applies to it as if it were a corporation.

(a) is a Government Business Division as defined in section 3(1) of the Financial Management Act; and

Pay-roll Tax Ordinance 1978	Act No. 47 of 1978
Pay-roll Tax Act 1979	Act No. 71 of 1979
Pay-roll Tax Act (No. 2) 1979	Act No. 125 of 1979
Pay-roll Tax Act 1980	Act No. 46 of 1980
Pay-roll Tax Amendment Act 1980	Act No. 14 of 1981
Pay-roll Tax Amendment Act 1981	Act No. 80 of 1981
Pay-roll Tax Amendment Act 1982	Act No. 88 of 1982
Pay-roll Tax Amendment Act 1985	Act No. 14 of 1985
Pay-roll Tax Amendment Act (No. 2) 1985	Act No. 29 of 1985
Pay-roll Tax Amendment Act 1986	Act No. 62 of 1986
Pay-roll Tax Amendment Act 1987	Act No. 3 of 1987
Pay-roll Tax Amendment Act 1988	Act No. 41 of 1988
Pay-roll Tax Amendment Act 1991	Act No. 22 of 1991
Pay-roll Tax Amendment Act 1992	Act No. 50 of 1992
Pay-roll Tax Amendment Act 1993	Act No. 58 of 1993
Pay-roll Tax Amendment Act 1994	Act No. 40 of 1994
Pay-roll Tax Amendment Act 1999	Act No. 29 of 1999
Pay-roll Tax Amendment Act 2000	Act No. 34 of 2000
Pay-roll Tax Amendment Act 2001	Act No. 49 of 2001
Pay-roll Tax Amendment Act 2002	Act No. 43 of 2002
Pay-roll Tax Amendment Act (No. 2) 2002	Act No. 52 of 2002
Pay-roll Tax Amendment Act (No. 3) 2002	Act No. 74 of 2002
Pay-roll Tax Amendment Act 2003	Act No. 36 of 2003
Pay-roll Tax Amendment Act 2004	Act No. 39 of 2004
Pay-roll Tax Amendment Act 2005	Act No. 27 of 2005
Pay-roll Tax Amendment Act 2007	Act No. 26 of 2007
Pay-roll Tax Amendment (Harmonisation) Act 2008	Act No. 22 of 2008

Northern Territory Bills

PAYROLL TAX BILL 2009