Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(see s 3)
Note 1 The Legislation Act contains definitions and other provisions relevant to this Act.
Note 2 For example, the Legislation Act, dict, pt 1, defines the following terms:
• ACAT
• ACT
• Corporations Act
• domestic partner (see s 169 (1))
• domestic partnership (see s 169 (2))
• exercise (a function)
• financial year
• function
• GST
• individual
• in relation to
• liability
• person
• reviewable decision notice
• rural fire service
• SES
• State
• territory authority
• the Territory
• under.
"ABN" means the ABN (Australian Business Number) for an entity under the A New Tax System (Australian Business Number) Act 1999 (Cwlth).
"agent" includes—
(a) a person who, in the ACT, on behalf of someone else outside the ACT, holds or has the management or control of the business of the other person, and
(b) a person who, by an order of the commissioner, is declared to be an agent or the sole agent for anyone else for this Act and on whom notice of that order has been served.
"associated person", for part 5 (Grouping of employers)—see section 67.
"Australian jurisdiction" means the ACT, another Territory or a State.
"business", for part 5 (Grouping of employers)—see section 67.
"company" includes all bodies and associations (corporate and unincorporate) and partnerships.
"contract", for division 3.7 (Contractor provisions)—see section 31.
"corporation"—see the Corporations Act, section 9.
"correct amount of payroll tax", for part 6 (Adjustments of tax)—see section 82.
"corresponding law" means a law of a State or another Territory relating to the imposition on employers of a tax on wages paid or payable by them and the assessment and collection of that tax.
"designated group employer" means a member designated for a group under section 80.
"director of a company" includes a member of the governing body of the company.
"employer" means a person who pays or is liable to pay wages, and includes—
(a) the Territory or a territory authority; and
(b) a person taken to be an employer under this Act; and
(c) a public, local or municipal body or authority constituted under the law of the Commonwealth, a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act.
"employment agency contract"—see section 37.
"employment agent"—see section 37.
"employment termination payment", for division 3.5 (Termination payments)—see section 27.
"entity", for part 5 (Grouping of employers)—see section 67.
exempt wages mean wages that are declared under this Act to be exempt wages.
"FBTA Act" means the Fringe Benefits Tax Assessment Act 1986 (Cwlth).
"fringe benefit"—see section 14 (3).
"granted", for a share or option, for division 3.4 (Shares and options)—see section 19 (2).
"group", for part 5 (Grouping of employers)—see section 67.
"group employer", for part 6 (Adjustments of tax)—see section 81A.
"individual employer", for part 6 (Adjustments of tax)—see section 81A.
"instrument" includes a cheque, bill of exchange, promissory note, money order or a postal order issued by a post office.
"interstate wages" means wages that are taxable wages under a corresponding law.
"ITAA" means the Income Tax Assessment Act 1997 (Cwlth).
"month" means the month of January, February, March, April, May, June, July, August, September, October, November and December.
"option" means an option or right, whether actual, prospective or contingent, of a person to acquire a share or to have a share transferred or allotted to the person.
"paid", in relation to wages, includes provided, conferred and assigned.
"payroll tax" means tax imposed by section 6.
"perform", in relation to services, includes render.
"private company" for part 5 (Grouping of employers)—see section 67.
"registered business address", for an entity that has an ABN, means the address shown in the Australian Business Register as the entity's address for service under the A New Tax System (Australian Business Number) Act 1999 (Cwlth).
"related body corporate", for part 5 (Grouping of employers)—see section 67.
"related person", for part 5 (Grouping of employers)—see section 67.
"relevant contract"—
(a) for division 3.5 (Termination payments)—see section 27; and
(b) for division 3.7 (Contractor provisions)—see section 32.
"relevant day", for division 3.4 (Shares and options)—see section 18 (3).
"resupply", of goods, for division 3.7 (Contractor provisions)—see section 31.
"return period", in relation to an employer, means a period for which the employer must lodge a return under this Act.
"reviewable decision", for part 8A (Notification and review of decisions)—see section 87C.
"service provider"—see section 37.
"services", for division 3.7 (Contractor provisions)—see section 31.
"share" means a share in a company, and includes a stapled security.
"superannuation contribution"—see section 17 (2).
"supply", for division 3.7 (Contractor provisions)—see section 31.
"taxable wages"—see section 10.
"termination payment", for division 3.5 (Termination payments)—see section 27.
"unused annual leave payment", for division 3.5 (Termination payments)—see section 27.
"unused long service leave payment", for division 3.5 (Termination payments)—see section 27.
"vesting date", for division 3.4 (Shares and options)—
(a) in relation to a share—see section 19 (4); and
(b) in relation to an option—see section 19 (5).
"voting share"—see the Corporations Act, section 9.
"wages"—see part 3.
Endnotes
1 Presentation speech
Presentation speech made in the Legislative Assembly on 5 May 2011.
2 Notification
Notified under the Legislation Act on 30 June 2011.
3 Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
I certify that the above is a true copy of the Payroll Tax Bill 2011, which
was passed by the Legislative Assembly on 21 June 2011.
Clerk of the Legislative Assembly
© Australian Capital Territory 2011
Australian Capital Territory
Division 2.1.1 Employer not member of group 90
Division 2.1.2 Group with designated group employer 92
Division 2.1.3 Group with no designated group employer 96
Australian Capital
Territory
A2011-18