Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
(see s 1A)
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))
• financial year
• GST
• individual
• in relation to
• liability
• month
• National Credit Code
• person
• reviewable decision notice
• rural fire service
• SES
• State
• territory authority
• under.
"ABN—"see the A New Tax System (Australian Business Number) Act 1999 (Cwlth), section 41.
"associated person", for division 1A.4 (Grouping of employers)—see section 3E.
"Australian Business Register—"see the A New Tax System (Australian Business Number) Act 1999 (Cwlth), section 41.
"Australian jurisdiction" means the ACT, another Territory or a State.
"business", for division 1A.4 (Grouping of employers)—see section 3E.
"business journey", for schedule 2 (Motor vehicle allowances)—see section 2.1.
"benefit"—see section 3.
"charitable organisation" means an organisation, society, institution or body carried on for a religious, educational, benevolent or charitable purpose, other than one carried on for securing financial benefit to its members.
"company" includes an unincorporated association and a partnership.
"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 3R.
"employer" means a person who pays or is liable to pay wages, and includes—
(a) the Territory or a territory authority; and
(b) a body, whether or not incorporated, established under a law of a State or another Territory, if the body is resident, or carries on business, in the ACT; and
(c) a person who is an employment agent.
"employment agent" means a person (the agent) who by arrangement procures the services of someone else for a client of the agent and as a result of the engagement receives payment, whether directly or indirectly and whether by way of a lump sum or ongoing fee, during or for the period the services are provided by the agent to the client.
"entity", for division 1A.4 (Grouping of employers)—see section 3E.
"exemption certificate" means a certificate granted under section 18.
"exempt wages"—see section 2F.
"granted", for schedule 1 (Calculation of market value of grant of share or option)—see section 2A (7) (Inclusion of grant of shares and options as wages).
"group", for division 1A.4 (Grouping of employers)—see section 3E.
"group employer", for division 2.5 (Adjustments of tax)—see section 13.
"individual employer", for division 2.5 (Adjustments of tax)—see section 13.
"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.
"new starter"—see section 9A (Exemption from tax—new starters).
"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.
"pay", in relation to wages or remuneration, includes provide, confer and assign.
"perform", in relation to services, includes render.
"private company", for division 1A.4 (Grouping of employers)—see section 3E.
"qualified person", for schedule 1 (Calculation of market value of grant of share or option)—see schedule 1, section 1.1.
"registered business address", for an entity that has an ABN, means the address entered 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 person", for division 1A.4 (Grouping of employers)—see section 3E.
"relevant day", for schedule 1—see section 2A (7) (Inclusion of grant of shares and options as wages).
"return" means a return lodged or required to be lodged under this Act.
"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 4 (Notification and review of decisions)—see section 19.
"service contract"—see section 4 (Application of Act to certain contracts).
"share" means a share in a company.
"stock exchange—"see the Duties Act 1999, dictionary.
"superannuation benefit" means an amount paid or payable by an employer in relation to an employee (including anyone to whom an amount is paid or payable as wages other than as a superannuation benefit)—
(a) to or as a superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993 (Cwlth); or
(b) as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cwlth); or
(c) to or as any other form of superannuation, provident or retirement fund or scheme, including a completely or partly unfunded fund or scheme.
"tax" means tax payable under this Act.
"taxable wages" means—
(a) in relation to the Territory—wages to which this Act applies because of section 2D; or
(b) in relation to a State or another Territory—wages to which a corresponding law of that State or Territory applies.
"unfunded"—a superannuation, provident or retirement fund or scheme is unfunded to the extent that an amount paid or payable by an employer in relation to an employee covered by the fund or scheme is not paid or payable during the employee's period of service with the employer.
"value", of a benefit—see section 3A.
"vesting day", for an option, for schedule 1 (Calculation of market value of grant of share or option)—see section 2A (7).
"wages"—see section 2.
Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.
Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.
The endnotes also include a table of earlier republications.
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A = Act |
NI = Notifiable instrument |
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AF = Approved form |
o = order |
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am = amended |
om = omitted/repealed |
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amdt = amendment |
ord = ordinance |
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AR = Assembly resolution |
orig = original |
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ch = chapter |
par = paragraph/subparagraph |
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CN = Commencement notice |
pres = present |
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def = definition |
prev = previous |
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DI = Disallowable instrument |
(prev...) = previously |
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dict = dictionary |
pt = part |
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disallowed = disallowed by the Legislative |
r = rule/subrule |
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Assembly |
reloc = relocated |
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div = division |
renum = renumbered |
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exp = expires/expired |
R[X] = Republication No |
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Gaz = gazette |
RI = reissue |
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hdg = heading |
s = section/subsection |
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IA = Interpretation Act 1967 |
sch = schedule |
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ins = inserted/added |
sdiv = subdivision |
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LA = Legislation Act 2001 |
SL = Subordinate law |
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LR = legislation register |
sub = substituted |
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LRA = Legislation (Republication) Act 1996 |
underlining = whole or part not commenced |
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mod = modified/modification |
or to be expired |
This Act was originally a Commonwealth ordinance—the Payroll Tax Act 1987 (repealed)
No 40 (Cwlth).
The Australian Capital Territory (Self-Government) Act 1988 (Cwlth), s 34 (4) converted most former Commonwealth ordinances in force in the ACT into ACT enactments. This allowed the ACT Legislative Assembly to amend and repeal the laws. This Act was converted into an ACT enactment on 11 May 1989 (self-government day).
As with most ordinances in force in the ACT, the name was changed from Ordinance to Act by the Self-Government (Citation of Laws) Act 1989 No 21, s 5 on 11 May 1989 (self-government day).
Before 11 May 1989, ordinances commenced on their notification day unless otherwise stated (see Seat of Government (Administration) Act 1910 (Cwlth), s 12).
Legislation before becoming Territory enactment
Payroll Tax Act 1987 No 40
notified 31 July 1987
commenced 1 August 1987 (Gaz 1987 No S193)
as amended by
Payroll Tax (Amendment) Ordinance 1988 No 32
notified 30 June 1988
commenced 1 July 1988
Payroll Tax (Amendment) Ordinance 1989 No 15
notified 22 March 1989
commenced 22 March 1989
Self-Government (Consequential Amendments) Ordinance 1989 No 38 sch 1
notified 10 May 1989 (Cwlth Gaz 1989 No S160)
s 1, s 2 commenced 10 May 1989 (s 2 (1))
sch 1 commenced 11 May 1989 (s 2 (2) and see Cwlth Gaz 1989 No S164)
Legislation after becoming Territory enactment
Payroll Tax (Amendment) Act 1989 No 17
notified 31 October 1989 (Gaz 1989 No S33)
commenced 1 November 1989 (s 2)
Payroll Tax (Amendment) Act 1993 No 6
notified 1 March 1993 (Gaz 1993 No S23)
commenced 1 March 1993 (s 3)
Payroll Tax (Amendment) Act 1994 No 16
notified 20 May 1994 (Gaz 1994 No S87)
commenced 1 April 1994 (s 2)
Administrative Appeals (Consequential Amendments) Act 1994 No 60 sch 1
notified 11 October 1994 (Gaz 1994 No S197)
s 1, s 2 commenced 11 October 1994 (s 2 (1))
sch 1 commenced 14 November 1994 (s 2 (2) and Gaz 1994 No S250)
Payroll Tax (Amendment) Act 1995 No 10
notified 30 June 1995 (Gaz 1995 No S135)
ss 1-3 commenced 30 June 1995 (s 2 (1))
remainder commenced 1 July 1995 (s 2 (2) and Gaz 1995 No S158)
Consumer Credit (Consequential Provisions) Act 1995 No 19 s 8
notified 5 September 1995 (Gaz 1995 No S212)
s 1, s 2 commenced 5 September 1995 (s 2 (1))
s 8 commenced 1 November 1996 (s 2 (2) and Gaz 1996 No S273)
Financial Management and Audit (Consequential and Transitional Provisions) Act 1996 No 26 sch
notified 1 July 1996 (Gaz 1996 No S130)
commenced 1 July 1996 (s 2)
Payroll Tax (Amendment) Act 1997 No 101
notified 24 December 1997 (Gaz 1997 No S420)
s 4 commenced 1 July 1996 (s 2 (2))
remainder commenced 24 December 1997 (s 2 (1))
Taxation Administration (Consequential and Transitional Provisions) Act 1999 No 5 sch 2
notified 1 March 1999 (Gaz 1999 No S8)
commenced 1 March 1999 (s 2)
Payroll Tax (Amendment) Act 1999 No 26
notified 6 May 1999 (Gaz 1999 No S22)
commenced 6 May 1999 (s 2)
Payroll Tax (Amendment) Act (No 2) 1999 No 42
notified 12 July 1999 (Gaz 1999 No S44)
commenced 6 May 1999 (s 2)
Financial Relations Agreement Consequential Amendments Act 2000 No 34 pt 4
notified 6 July 2000 (Gaz 2000 No S33)
s 1, s 2 commenced 6 July 2000 (IA s 10B)
pt 4 taken to have commenced 1 July 2000 (s 2 (1))
Legislation (Consequential Amendments) Act 2001 No 44 pt 277
notified 26 July 2001 (Gaz 2001 No 30)
s 1, s 2 commenced 26 July 2001 (IA s 10B)
pt 277 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)
Payroll Tax Amendment Act 2001 No 87
notified 31 August 2001 (Gaz 2001 No S64)
s 1, s 2 commenced 31 August 2001 (IA s 10B)
remainder commenced 1 September 2001 (s 2)
Treasury Legislation Amendment Act 2002 No 7 pt 5
notified LR 17 April 2002
s 1, s 2 commenced 17 April 2002 (LA s 75)
pt 5 taken to have commenced 1 September 2001 (s 2 (4))
Revenue Legislation Amendment Act 2002 No 28 pt 2
notified LR 9 September 2002
s 1, s 2 commenced 1 July 2002 (LA s 75 (2))
pt 2 taken to have commenced 1 July 2002 (s 2 (1))
Revenue Legislation Amendment Act 2002 (No 2) No 48 pt 3
notified LR 20 December 2002
s 1, s 2 commenced 20 December 2002 (LA s 75 (1))
pt 3 commenced 21 December 2002 (s 2 (2))
Taxation (Government Business Enterprises) Act 2003 A2003-12 sch 1 pt 1.8
notified LR 27 March 2003
s 1, s 2 taken to have commenced 1 July 2002 (LA s 75 (2))
sch 1 pt 1.8 commenced 28 March 2003 (s 2 (2))
Vocational Education and Training Act 2003 A2003-37 sch 2 pt 2.6
notified LR 8 September 2003
s 1, s 2 commenced 8 September 2003 (LA s 75 (1))
sch 2 pt 2.6 commenced 1 November 2003 (s 2)
Revenue Legislation Amendment Act 2004 (No 2) A2004-43 pt 2
notified LR 11 August 2004
s 1, s 2 commenced 11 August 2004 (LA s 75 (1))
pt 2 commenced 12 August 2004 (s 2)
Payroll Tax Amendment Act 2004 A2004-52
notified LR 16 August
2004
s 1, s 2 commenced 16 August 2004 (LA s 75
(1))
remainder commenced 1 July 2005 (s
2)
Revenue Legislation Amendment Act 2005 A2005-29 pt 4
notified LR 28 June 2005
s 1, s 2 commenced 28 June 2005 (LA s 75 (1))
pt 4 commenced 1 July 2005 (s 2 (1))
Revenue Legislation Amendment Act 2006 A2006-19 pt 4
notified LR 17 May 2006
s 1, s 2 commenced 17 May 2006 (LA s 75 (1))
s 23, s 25 commenced 1 July 2006 (s 2 (1) and CN2006-10)
s 24, s 26, s 27 commenced 1 June 2006 (s 2 (2))
pt 4 remainder commenced 18 May 2006 (s 2 (3))
Revenue Legislation Amendment Act 2006 (No 2) A2006-32 pt 3
notified LR 30 August 2006
s 1, s 2 commenced 30 August 2006 (LA s 75 (1))
pt 3 commenced 31 August 2006 (s 2)
Statute Law Amendment Act 2006 A2006-42 sch 3 pt 3.17
notified LR 26 October 2006
s 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))
sch 3 pt 3.17 commenced 16 November 2006 (s 2 (1))
Training and Tertiary Education Legislation Amendment Act 2007 A2007-12 sch 1 pt 1.10
notified LR 13 June 2007
s 1, s 2 commenced 13 June 2007 (LA s 75 (1))
sch 1 pt 1.10 commenced 1 July 2007 (s 2 and CN2007-3)
Statute Law Amendment Act 2007 (No 2) A2007-16 sch 3 pt 3.30
notified LR 20 June 2007
s 1, s 2 taken to have commenced 12 April 2007 (LA s 75 (2))
sch 3 pt 3.30 commenced 11 July 2007 (s 2 (1))
Revenue Legislation Amendment Act 2007 A2007-21 pt 4
notified LR 19 June 2007
s 1, s 2 commenced 19 June 2007 (LA s 75 (1))
pt 4 commenced 20 June 2007 (s 2)
Statute Law Amendment Act 2007 (No 3) A2007-39 sch 3 pt 3.25
notified LR 6 December 2007
s 1, s 2 commenced 6 December 2007 (LA s 75 (1))
sch 3 pt 3.25 commenced 27 December 2007 (s 2)
Payroll Tax Amendment Act 2008 A2008-2
notified LR 17 March 2008
s 1, s 2 commenced 17 March 2008 (LA s 75 (1))
remainder commenced 1 July 2008 (s 2 and CN2008-9)
ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) A2008-37 sch 1 pt 1.80
notified LR 4 September 2008
s 1, s 2 commenced 4 September 2008 (LA s 75 (1))
sch 1 pt 1.80 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)
as modified by
Duties (Transitional Provisions) Regulation 2008 SL2008-38
notified LR 11 September 2008
s 1, s 2 commenced 11 September 2008 (LA s 75 (1))
remainder commenced 12 September 2008 (s 2)
as amended by
Statute Law Amendment Act 2009 A2009-20 sch 3 pt 3.57
notified LR 1 September 2009
s 1, s 2 commenced 1 September 2009 (LA s 75 (1))
sch 3 pt 3.57 commenced 22 September 2009 (s 2)
Payroll Tax Amendment Act 2009 A2009-43
notified LR 23 November 2009
s 1, s 2 taken to have commenced 1 July 2009 (LA s 75 (2))
remainder taken to have commenced 1 July 2009 (s 2)
Revenue Legislation Amendment Act 2010 (No 2) A2010-20 pt 3
notified LR 6 July 2010
s 1, s 2 commenced 6 July 2010 (LA s 75 (1))
pt 3 commenced 7 July 2010 (s 2)
Justice and Community Safety Legislation Amendment Act 2010 (No 3) A2010-40 sch 1 pt 1.9
notified LR 5 October 2010
s 1, s 2 commenced 5 October 2010 (LA s 75 (1))
s 3, sch 1 pt 1.9 commenced 6 October 2010 (s 2 (1))
Payroll Tax Amendment Act 2010 A2010-53
notified LR 16 December 2010
s 1, s 2 commenced 16 December 2010 (LA s 75 (2))
remainder commenced 17 December 2010 (s 2)
as repealed by
Payroll Tax Act 2011 A2011-18 s 104
notified LR 30 June 2011
s 1, s 2 commenced 30 June 2011 (LA s 75 (1))
s 104 commenced 1 July 2011 (s 2)
Name of
Act
s 1 sub A2005-29 s
18
Dictionary
s
1A ins A2005-29 s 18
am A2008-2 s
4
Notes
s
1B ins A2005-29 s 18
Important
concepts
pt 1A hdg ins A2008-2 s
5
Wages
div
1A.1 hdg ins A2008-2 s 5
Meaning of
wages
s 2 om 2001 No 44 amdt
1.3105
ins A2005-29 s
18
am A2009-20 amdts 3.153-3.158;
A2009-43 s 4
Inclusion of grant of shares and options as
wages
s 2A ins 1988 No
32
sub 1999 No 5; A2005-29 s
18
Inclusion of shares and options granted to
directors and others as wages
s
2B ins A2005-29 s 18
Place where wages
payable
s 2BA ins A2008-2 s
6
am A2009-43 s 5
Inclusion of wages paid by group
employers
s 2BB ins A2008-2 s
6
Inclusion of wages paid by or to third
parties
s 2C ins A2005-29 s
18
Wages to which this Act
applies
s 2D (prev s 5) reloc by
A2005-29 s 19
am A2006-32 s 6;
A2006-42 amdt 3.145, amdt 3.149; A2007-21 s 11; A2007-39 amdt 3.114; A2008-2 s
7, s 8
sub A2009-43 s
6
Wages taxable in the
ACT
s 2E ins A2009-43 s
6
Exempt
wages
s 2F ins A2009-43 s
6
am A2010-20 s 6, s 7; pars renum
R29 LA
Jurisdiction in which employee is
based
s 2G ins A2009-43 s
6
Jurisdiction in which employer is
based
s 2H ins A2009-43 s
6
Place and date of payment of
wages
s 2I ins A2009-43 s
6
Benefits
div
1A.2 hdg ins A2008-2 s 9
Meaning of
benefit
s 3 hdg sub
A2006-42 amdt 3.146
s 3 am 1988 No
32; ss renum R7 LA; 2002 No 28 s
7
sub A2005-29 s
18
am A2006-42 amdt
3.147
sub A2008-2 s
9
def annual leave ins
2002 No 28 s 6
om A2005-29 s
18
def apprentice om
2001 No 87 s 4
def determined
rate am 1999 No 5
om
A2005-29 s 18
def eligible
termination payment ins 2002 No 28 s
6
om A2005-29 s
18
def employer am
1989 No 17 s 4
sub 1993 No 6 s
4
om A2005-29 s
18
def employment agent
ins 1989 No 17 s 4
om
A2005-29 s 18
def long service
leave ins 2002 No 28 s 6
om
A2005-29 s 18
def new starter
ins 2001 No 87 s 5
om
A2005-29 s 18
def pay
ins 1989 No 17 s 4
om
A2005-29 s 18
def
superannuation benefit ins 1997 No 101 s
4
om A2005-29 s
18
def tribunal ins
1989 No 38
om 1994 No
60
def wages am 1989
No 17 s 4; 1997 No 101 s 4; pars renum R7 LA; 2002 No 28 s 4, s
5
om A2005-29 s 18
Value of
benefit
s 3A ins 1989 No
17
sub 1994 No
16
am 2002 No 28 s
8
om A2005-29 s
18
ins A2008-2 s 9
Employer election for taxable value of
benefits
s 3B ins 1989 No
17
am 1995 No 19; 2000 No 34 s
33
om A2005-29 s
18
ins A2008-2 s 9
Allowances as
wages
div 1A.3 hdg ins A2008-2 s
9
Wages to which this Act applies—exempt
component of motor vehicle allowances not
included
s 3C ins 1989 No
17
om A2005-29 s
18
ins A2008-2 s 9
Wages to which this Act
applies—accommodation allowances not
included
s 3D ins A2008-2 s
9
Grouping of
employers
div 1A.4 hdg ins
A2008-2 s 9
Interpretation
sdiv
1A.4.1 hdg ins A2008-2 s 9
Definitions—div
1A.4
s 3E ins A2008-2 s
9
def associated person
ins A2008-2 s 9
def
business ins A2008-2 s
9
def entity ins
A2008-2 s 9
def group
ins A2008-2 s 9
def
private company ins A2008-2 s
9
def related person
ins A2008-2 s 9
Grouping provisions to operate
independently
s 3F ins A2008-2 s
9
Business
groups
sdiv 1A.4.2 hdg ins
A2008-2 s 9
Make up of
groups
s 3G ins A2008-2 s
9
Groups of
corporations
s 3H ins A2008-2 s
9
Groups arising from the use of common
employees
s 3I ins A2008-2 s
9
Groups of commonly controlled
businesses
s 3J ins A2008-2 s
9
Groups arising from tracing interests in
corporations
s 3K ins A2008-2 s
9
Smaller groups included in larger
groups
s 3L ins A2008-2 s
9
Business groups—tracing
interests
sdiv 1A.4.3 hdg ins
A2008-2 s 9
Application—sdiv
1A.4.3
s 3M ins A2008-2 s
9
Direct
interest
s 3N ins A2008-2 s
9
Indirect
interest
s 3O ins A2008-2 s
9
Aggregation of
interests
s 3P ins A2008-2 s
9
Groups—miscellaneous
sdiv
1A.4.4 hdg ins A2008-2 s 9
Exclusion from
groups
s 3Q ins A2008-2 s
9
Designated group
employers
s 3R ins A2008-2 s
9
Application of Act to certain
contracts
s 4 sub A2005-29 s
18
am A2007-16 amdt 3.131; A2010-40
amdts 1.27-1.29
Agreement etc to reduce or avoid liability
to payroll tax
s 5 orig s 5 reloc
as s 2D by A2005-29 s 19
(prev s 5A)
ins 1989 No 17
renum A2005-29 s
20
am A2006-42 amdt 3.149; A2008-2 s
10, s 11; A2009-43 s 7
Agreement etc to reduce or avoid liability
to payroll tax
s 5A renum as s
5
Liability to taxation—general
concepts
div 2.1 hdg ins A2008-2
s 12
Payroll tax
liability
s 6 sub 1988 No
32
am 1989 No
17
sub A2005-29 s
21
am A2008-2 s 13
Registration of
employers
s 7 om 1988 No
32
ins 1993 No
6
om A2005-29 s
22
ins A2006-19 s
23
am A2008-2 s 14; A2009-43 s
8
Joint and several liability of group
members
s 8 om 1988 No
32
ins A2006-19 s
23
exp 1 July 2007 (s 8
(2))
ins A2008-2 s
15
Liability to taxation—exemption from
tax
div 2.2 hdg ins A2008-2 s
16
note ins A2009-43 s
9
Exemption from
tax
s 9 am 1988 No 32; 1989 No
15; 1993 No 6; 1995 No 10; 1996 No 26; 1999 No 26; 1999 No 42 s 4; 2001 No
44 amdt 1.3106; 2001 No 87 s 6, s 8; pars renum R7 LA (see 2001 No 87 s 7);
2002 No 48 s 6; A2003-12 amdt 1.10, amdt 1.11; A2007-39 amdt 3.115; A2008-2 s
17
Exemption from tax—new
starters
s 9A ins 2001 No 87 s
9
am 2002 No 7 ss
23-25
(7)-(9) (ins 2001 No 87 s 9)
exp 30 September 2001 (s 9A (9))
am
A2003-37 amdt 2.15; A2007-12 amdt 1.15; A2007-39
amdt 3.116
Exemption from tax—trainees under
approved training contracts
s
9AB ins A2006-19 s 24
am A2007-12
amdt 1.16
Exemption from tax—maternity, adoption
and primary carer leave
s 9B ins
A2004-52 s 4
Liability to taxation—calculation of
monthly payroll tax
div 2.3
hdg ins A2008-2 s 18
Employer not member of
group
sdiv 2.3.1 hdg ins A2008-2
s 18
Application—sdiv
2.3.1
s 9C ins A2008-2 s
18
Employer not member of group—amount of
tax payable each month
s 9D ins
A2008-2 s 18
Employer not member of
group—deductible amount for employer not paying interstate
wages
s 9E ins A2008-2 s
18
Employer not member of
group—deductible amount for employer who pays taxable and interstate
wages
s 9F ins A2008-2 s
18
Group with designated group
employer
sdiv 2.3.2 hdg ins
A2008-2 s 18
Application—sdiv
2.3.2
s 9G ins A2008-2 s
18
Group with designated group
employer—amount of tax payable each month if approval in
force
s 9H ins A2008-2 s
18
Group with designated group
employer—amount of tax payable each month if approval not in
force
s 9I ins A2008-2 s
18
Group with designated group
employer—deductible amount for groups not paying interstate
wages
s 9J ins A2008-2 s
18
Group with designated group
employer—deductible amount for groups paying taxable and interstate
wages
s 9K ins A2008-2 s
18
Group with no designated group
employer
sdiv 2.3.3 hdg ins
A2008-2 s 18
Application—sdiv
2.3.3
s 9L ins A2008-2 s
18
Group with no designated group
employer—amount of tax payable each
month
s 9M ins A2008-2 s
18
Liability to taxation—calculation of
payroll tax for financial
year
div 2.4 hdg ins A2008-2 s
19
Amount of tax payable—employer not
member of group
s 10 sub 1988 No
32; A2008-2 s 19
Amount of tax payable—group with a
designated group employer
s
11 sub 1988 No 32
am A2007-39 amdts
3.117-3.119
sub A2008-2 s
19
Joint and several liability of group
members
s 11A ins A2004-43 s
4
om A2008-2 s 19
Amount of tax payable—group with no
designated group employer
s
12 sub 1988 No 32; A2008-2 s 19
Adjustments of
tax
div 2.5 hdg ins A2008-2 s
19
Definitions—div
2.5
s 13 sub 1988 No 32; A2008-2
s 19
def group employer
ins A2008-2 s 19
def
individual employer ins A2008-2 s 19
Determination of correct amount of payroll
tax
s 14 sub 1988 No
32
am 1999 No
5
sub A2008-2 s 19
Annual adjustment of payroll
tax
s 15 om 1988 No
32
ins A2008-2 s 19
Adjustment of payroll tax if employer
changes circumstances
s 15A ins
A2008-2 s 19
Special provision if wages
fluctuate
s 15B ins A2008-2 s
19
Payroll tax
returns
s 16 am 1988 No 32; 1999
No 5; 2001 No 44 amdt 1.3107,
amdt 1.3108
sub A2006-19 s
25
am A2008-2 s 20, s
21
Returns—variation of time for
lodging
s 17 am 1988 No 32;
A2007-39 amdt 3.120; A2008-2 s 22
Monthly
returns—exemptions
s 18 am
1988 No 32
Notification and review of
decisions
pt 4 hdg sub A2008-37
amdt 1.345
Meaning of reviewable
decision—pt 4
s 19 am
1988 No 32; 1989 No 38; 1989 No 17; 1994 No 60; pars renum R7
LA
am A2005-29 ss 23-25; A2006-19 s
26; pars renum A2006-19 s 27; A2008-2 s 23; pars renum R25
LA
sub A2008-37 amdt
1.345
Reviewable decision
notices
s 20 am 1989 No 38; 1994
No 60
sub A2008-37 amdt
1.345
Applications for
review
s 20A ins A2008-37 amdt
1.345
Miscellaneous
pt
5 hdg ins A2008-37 amdt 1.345
Regulation-making
power
s 21 orig s 21 om 1999 No
26
ins 2001 No 44 amdt
1.3109
Revenue Legislation Amendment Act
2002—Transitional effect
s
22 am 1989 No 38
om 2001 No 44 amdt
1.3109
ins 2002 No 28 s
9
exp 1 July 2003 (s 22
(3))
Transitional
s
100 ins A2008-2 s 24
exp 1 July
2013 (s 100 (5) (LA s 88 declaration applies))
Transitional—Payroll Tax Amendment Act
2009
s 101 ins A2009-43 s
10
Validation
pt
6 hdg ins A2010-53 s 4
exp 17
December 2010 (s 103 (LA s 88 declaration applies))
Validation of payroll tax amounts and rates
for the 2001-2002 financial
year
s 102 ins A2010-53 s
4
exp 17 December 2010 (s 103 (LA s
88 declaration applies))
Expiry—pt
6
s 103 ins A2010-53 s
4
exp 17 December 2010 (s 103 (LA s
88 declaration applies))
Calculation of market value of grant of
share or option
sch 1 ins
A2005-29 s 26
am A2007-39 amdt
3.121
Motor vehicle
allowances
sch 2 hdg ins A2008-2
s 25
Meaning of business journey—sch
2
s 2.1 ins A2008-2 s
25
Continuous recording
method
s 2.2 ins A2008-2 s
25
Averaging
method
s 2.3 ins A2008-2 s
25
Meaning of relevant 12-week period—s
2.3
s 2.4 ins A2008-2 s
25
Replacing one motor vehicle with another
motor vehicle
s 2.5 ins A2008-2 s
25
Changing method of
recording
s 2.6 ins A2008-2 s
25
Reviewable
decisions
sch 3 ins A2008-37 amdt
1.346
Dictionary
dict ins
A2005-29 s 27
am A2008-2 s 26;
A2008-37 amdt 1.347; A2009-20 amdt 3.159; A2009-43 s 11; A2010-20 s 8;
A2010-40 amdt 1.30, amdt
1.31
def ABN ins
A2009-43 s 12
def associated
person ins A2008-2 s 27
def
Australian Business Register ins A2009-43 s
12
def Australian jurisdiction
ins A2009-43 s 12
def
benefit ins A2005-29 s
27
def business ins
A2008-2 s 27
def business
journey ins A2008-2 s 27
def
charitable organisation ins A2005-29 s
27
def company ins
A2005-29 s 27
def
corresponding law ins A2005-29 s
27
def designated group
employer ins A2008-2 s
27
def determined rate
ins A2005-29 s 27
om A2008-2 s
28
def employer ins
A2005-29 s 27
def employment
agent ins A2005-29 s 27
def
entity ins A2008-2 s
29
def exemption
certificate ins A2005-29 s
27
def exempt wages
ins A2009-43 s 12
def
granted ins A2005-29 s
27
def group ins
A2008-2 s 29
def group
employer ins A2008-2 s
29
def group period
ins A2005-29 s 27
om A2008-2 s
30
def group year ins
A2005-29 s 27
om A2008-2 s
30
def independent
employer ins A2005-29 s
27
om A2008-2 s
30
def individual employer
ins A2008-2 s 31
def
instrument ins A2009-43 s
12
def interim tax ins
A2005-29 s 27
om A2008-2 s
32
def interstate wages
ins A2008-2 s 33
def
new starter ins A2005-29 s
27
def option ins
A2005-29 s 27
def pay
ins A2005-29 s 27
def perform
ins A2008-2 s 33
def
private company ins A2008-2 s
33
def qualified
person ins A2005-29 s 27
def
registered business address ins A2009-43 s
12
def related person
ins A2008-2 s 33
def
relevant day ins A2005-29 s
27
def return ins
A2005-29 s 27
def return
period ins A2008-2 s 33
def
reviewable decision ins A2008-37 amdt
1.348
def service
contract ins A2005-29 s
27
def share ins
A2005-29 s 27
def stock
exchange ins A2005-29 s
27
mod by SL2008-38 s
3
mod exp 1 September 2010 (see
A1999-7 s 451A (2))
def
superannuation benefit ins A2005-29 s
27
def tax ins
A2005-29 s 27
def taxable
wages ins A2005-29 s 27
def
unfunded ins A2005-29 s
27
def value ins
A2006-42 amdt 3.148
sub A2008-2 s
34
def vesting day ins
A2005-29 s 27
def
wages ins A2005-29 s 27
Some earlier republications were not numbered. The number in column 1 refers to the publication order.
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.
|
Republication No |
Amendments to |
Republication date |
|---|---|---|
|
1 |
Act 1989 No 17 |
31 March 1991 |
|
2 |
Act 1993 No 6 |
30 April 1993 |
|
3 |
Act 1994 No 60 |
28 February 1995 |
|
4 |
Act 1996 No 26 |
30 November 1996 |
|
5 |
Act 1997 No 101 |
31 January 1998 |
|
6 |
Act 1999 No 42 |
31 July 1999 |
|
7 |
Act 2002 No 7 |
18 April 2002 |
|
8 |
Act 2002 No 7 |
18 April 2002 |
|
9 |
Act 2002 No 28 |
9 September 2002 |
|
10 |
Act 2002 No 48 |
21 December 2002 |
|
11 |
A2003-12 |
28 March 2003 |
|
12 |
A2003-12 |
2 July 2003 |
|
13* |
A2003-37 |
1 November 2003 |
|
14 |
A2004-43 |
12 August 2004 |
|
15 |
A2005-29 |
1 July 2005 |
|
16 |
A2006-19 |
1 June 2006 |
|
17 |
A2006-19 |
1 July 2006 |
|
18 |
A2006-32 |
31 August 2006 |
|
19 |
A2006-42 |
16 November 2006 |
|
20 |
A2007-21 |
20 June 2007 |
|
21 |
A2007-21 |
1 July 2007 |
|
22 |
A2007-21 |
2 July 2007 |
|
23 |
A2007-21 |
11 July 2007 |
|
24 |
A2007-39 |
27 December 2007 |
|
25 |
A2008-2 |
1 July 2008 |
|
26 |
SL2008-38 |
12 September 2008 |
|
27* |
SL2008-38 |
2 February 2009 |
|
27A |
A2009-43 ‡ |
23 November 2009 |
|
28 |
A2009-20 |
22 September 2009 |
|
28 (RI) |
A2009-20 ‡ |
23 November 2009 |
|
29 |
A2010-20 |
7 July 2010 |
|
30 |
A2010-20 |
2 September 2010 |
|
31 |
A2010-40 |
6 October 2010 |
|
32 |
A2010-53 |
17 December 2010 |
|
33 |
A2010-53 |
18 December 2010 |
|
‡ includes retrospective amendments by A2009-43 |
© Australian Capital
Territory 2011
Australian Capital
Territory
A1987-40
Republication No 34
Effective: 1 July 2011
Republication date: 1 July 2011
As repealed by A2011-18 s 104 (1)
Unauthorised version prepared by ACT Parliamentary Counsel's Office
About this republication
The republished law
This is a republication of the Payroll Tax Act 1987 (repealed) (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)). It also includes any commencement, amendment, repeal or expiry affecting this republished law to 1 July 2011
.
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.
Kinds of republications
The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):
• authorised republications to which the Legislation Act 2001 applies
• unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.
This republication does not include amendments made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au). For more information, see the home page for this law on the register.
Modifications
If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence against this law is $110 for an individual and $550 for a corporation (see Legislation Act 2001, s 133).
Australian Capital
Territory
Payroll Tax Act 1987 (repealed)
Endnotes
Australian Capital
Territory
Payroll Tax Act 1987 (repealed)