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FACT SHEET
TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS) BILL 2009
� The Taxation Legislation (Miscellaneous Amendments) Bill 2009 amends the
Payroll Tax Act 2008, the Land Tax Act 2000, and the Duties Act 2001.
� The majority of the proposed amendments are minor in nature, however the
nexus for payment of payroll tax where an employee works in more than one
jurisdiction should be addressed as quickly as possible because the Government
has already announced that the new provisions will apply retrospectively from
1 July 2009, uniformly with other jurisdictions. Amendments to the Land Tax Act
and Duties Act will apply upon Royal Assent.
� The Payroll Tax Act 2008 is to be amended to:
- ensure that inter-jurisdictional payroll tax uniformity is maintained in respect to
the liability of wages paid for work performed in more than one jurisdiction;
- prevent avoidance of payroll tax by employers paying wages to bank accounts
in either a lower tax jurisdiction or to an overseas bank account;
- lower the cost of compliance for taxpayers who employ persons who perform
work in more than one jurisdiction by providing a uniform and simplified
compliance regime for payroll tax; and
- provide that liability for payroll tax for work performed in more than one
jurisdiction is determined by the principal place of residence of the employee
or in the case where they reside overseas, the place of registration of the
employer for their ABN.
� The Land Tax Act 2000 is to be amended to:
- recognise life tenant title in determining eligibility for principal place of
residence exemptions, allowing persons who hold a life tenancy in a property
and hold a life tenant title from the Recorder of Titles to claim the principal
place of residency concession and be deemed to be the `owner' for the
purposes of the Land Tax Act.
� The Duties Act 2001 is to be amended to:
- remove obsolete definitions and references.