Northern Territory Consolidated Acts

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PAYROLL TAX ACT


TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY MATTERS

   1.      Short title  
   2.      Commencement  
   3.      Definitions  
   4.      Relationship with Taxation Administration Act  
   5.      Act binds Crown  

   PART 2--IMPOSITION OF PAYROLL TAX

           Division 1--Imposition of tax

   6.      Imposition of payroll tax  
   7.      Who is liable for payroll tax  
   8.      Amount of payroll tax  
   9.      When payroll tax must be paid  

           Division 2--Taxable wages

   10.     What are taxable wages  
   11.     Wages that are taxable in this jurisdiction  
   11A.    Jurisdiction in which employee is based  
   11B.    Jurisdiction in which employer is based  
   11C.    Place and date of payment of wages  

           Division 3--Other matters

   12.     Payroll tax paid under corresponding applied law  

   PART 3--WAGES

           Division 1--General concept of wages

   13.     What are wages  

           Division 2--Fringe benefits

   14.     Wages include fringe benefits  
   15.     Value of wages comprising fringe benefits  
   16.     Employer election regarding taxable value of fringe benefits  

           Division 3--Superannuation contributions

   17.     Wages include superannuation contributions  

           Division 4--Shares and options

   18.     Inclusion of grant of shares and options as wages  
   19.     Choice of relevant day  
   20.     Deemed choice of relevant day in special cases  
   21.     Effect of rescission or cancellation of share or option  
   22.     Grant of share pursuant to exercise of option  
   23.     Value of shares and options  
   24.     Inclusion of shares and options granted to directors as wages  
   26.     Place where wages are payable  

           Division 5--Termination payments

   27.     Definitions  
   28.     Termination payments  

           Division 6--Allowances

   29.     Motor vehicle allowances  
   30.     Accommodation allowances  

           Division 7--Contractor provisions

   31.     Definitions  
   32.     What is a relevant contract  
   33.     Persons taken to be employers  
   34.     Persons taken to be employees  
   35.     Amounts under relevant contracts taken to be wages  
   36.     Liability provisions  

           Division 8--Employment agents

   37.     Definitions  
   38.     Persons taken to be employers  
   39.     Persons taken to be employees  
   40.     Amounts taken to be wages  
   41.     Liability provisions  
   42.     Agreement to reduce or avoid liability to payroll tax  

           Division 9--Other matters

   43.     Value of wages paid in kind  
   44.     GST excluded from wages  
   45.     Wages paid by group employers  
   46.     Wages paid by or to third parties  
   47.     Agreement etc. to reduce or avoid liability to payroll tax  

   PART 4--EXEMPTIONS

           Division 1--Non-profit entities

   48.     Definitions  
   48A.    Meaning of non-profit entity  
   48B.    Meaning of trade, industry or commerce entity  
   48C.    Non-profit entities – exempt wages  
   48D.    Determining purpose of entity  
   48E.    Commissioner may override exclusion  

           Division 2--Education and training

   49.     Schools and educational services and training  
   50.     Community Development Employment Project  

           Division 3--Health care service providers

   51.     Health care service providers  
   52.     Division not to limit other exemptions  

           Division 4--Maternity and adoption leave

   53.     Maternity and adoption leave  
   54.     Administrative requirements for exemption  

           Division 5--Volunteer firefighters and emergency service volunteers

   55.     Volunteer firefighters  
   56.     Emergency service volunteers  
   57.     Limitation of exemption  

           Division 6--Local government

   58.     Local governing bodies  
   59.     Local government business entities  
   60.     Limitation on local government exemptions  

           Division 7--Other government and defence

   61.     State Governors  
   62.     Defence personnel  
   63.     War Graves Commission  

           Division 8--Foreign government representatives and international agencies

   64.     Consular and non-diplomatic representatives  
   65.     Trade Commissioners  
   66.     Australian-American Fulbright Commission  

           Division 9--Services outside Australia

   66A.    Wages paid or payable for or in relation to services performed in other countries  

   PART 5--GROUPING OF EMPLOYERS

           Division 1--Interpretation

   67.     Definitions  
   68.     Grouping provisions to operate independently  

           Division 2--Business groups

   69.     Constitution of groups  
   70.     Groups of corporations  
   71.     Groups arising from the use of common employees  
   72.     Groups of commonly controlled businesses  
   73.     Groups arising from tracing of interests in corporations  
   74.     Smaller groups subsumed by larger groups  

           Division 3--Business groups tracing of interests in corporations

   75.     Application  
   76.     Direct interest  
   77.     Indirect interest  
   78.     Aggregation of interests  

           Division 4--Miscellaneous

   79.     Exclusion of persons from groups  
   80.     Designated group employers  
   81.     Joint and several liability  

   PART 6--ADJUSTMENTS OF TAX

   82.     Determination of correct amount of payroll tax  
   83.     Annual adjustment of payroll tax  
   84.     Adjustment of payroll tax when employer changes circumstances  
   85.     Special provision where wages fluctuate  

   PART 7--REGISTRATION AND RETURNS

   86.     Registration  
   87.     Returns  

   PART 8--COLLECTION AND RECOVERY OF TAX

           Division 1--Agents and trustees generally

   88.     Application  
   89.     Agents and trustees are answerable  
   90.     Returns by agent or trustee  
   91.     Liability to pay tax  
   92.     Indemnity for agent or trustee  

           Division 2--Special casesNote

   93.     Tax not paid during lifetime 94 Payment of tax by executors or administrators 95 Assessment if no probate within 6 months of death 96 Person in receipt or control of money for absentee 97 Agent for absentee principal winding-up business 98 Recovery of tax paid on behalf of another person 99 Liquidator to give notice  

   PART 9--GENERAL

   100.    Provisions specific to this jurisdiction  
   101.    Regulations  

   PART 10--REPEALS AND TRANSITIONAL PROVISIONS FOR PAYROLL TAX ACT 2009

   102.    Repeals  
   103.    Definitions  
   104.    Application of this Act and old Act  
   105.    General saving  
   106.    Employer election  
   107.    Pre-1 July 2009 taxable wages that included superannuation contributions  
   108.    Superannuation contributions relating to pre-1 July 1999 service  
   109.    Designated group employer  
   110.    Approval relating to motor vehicle allowance  
   111.    Registration of employers  
   112.    Delegation, authorisation and appointment  

   PART 11--TRANSITIONAL MATTERS FOR AMENDMENT ACTS

           Division 1--Payroll Tax Amendment Act 2010

   113.    Application  

           Division 2--Revenue Legislation Amendment Act 2011

   114.    Assessment and payment of payroll tax in relation to employee shares and options  
   115.    Determination of vesting date and value of employee shares and options  

           Division 3--Revenue and Other Legislation Amendment Act 2015

   116.    Definition  
   117.    Contractor provisions – wages paid or payable before 1 July 2015  
   118.    Non-profit entities – wages paid or payable before 1 July 2015  
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           ENDNOTES


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