This Act is the Payroll Tax Act 2007.
This Act commences or is taken to have commenced on 1 July 2007.
(1) In this Act:
ABN means the ABN (Australian Business Number) for an entity within the meaning of the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth.
agent includes:(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 Chief Commissioner, is declared to be an agent or the sole agent for any other person for the purposes of this Act and on whom notice of that order has been served.
Australia means the States of the Commonwealth and the Territories.
Australian jurisdiction means a State or a Territory.
coastal waters of the State has the same meaning as in Part 10 of the Interpretation Act 1987.
company includes all bodies and associations (corporate and unincorporate) and partnerships.
corporation has the same meaning as in section 9 of the Corporations Act 2001 of the Commonwealth.
corresponding law means a law in force in another State or a Territory relating to the imposition upon 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 in accordance with 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 Crown in any of its capacities, and(b) a person taken to be an employer by or under this Act, and(c) a public, local or municipal body or 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.
employment agency contract has the meaning given in section 37.
employment agent has the meaning given in section 37.
exempt wages mean wages that are declared by or under this Act to be exempt wages.
exercise a function includes perform a duty.
FBTA Act means the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth.
financial year means each year commencing on 1 July.
fringe benefit has the same meaning as 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 the regulations under this Act not to be a fringe benefit for the purposes of this definition.
function includes a power, authority or duty.
group has the meaning given in section 67.
GST has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except that it includes notional GST of the kind for which payments may be made under section 5 of the Intergovernmental Agreement Implementation (GST) Act 2000 by a person that is a State entity within the meaning of that Act.
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 within the meaning of a corresponding law.
ITAA means the Income Tax Assessment Act 1997 of the Commonwealth.
liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company.
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 and pay and payable have corresponding meanings.
payroll tax means tax imposed by section 6.
perform, in relation to services, includes render.
registered business address means an address for service of notices under the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth on an entity that has an ABN, as shown in the Australian Business Register kept under that Act.
return period, in relation to an employer, means a period relating to which that employer is required to lodge a return under this Act.
share means a share in a company and includes a stapled security.
superannuation contribution has the meaning given in section 17 (2).
taxable wages has the meaning given in section 10.
termination payment has the meaning given in section 27.
Territories means the Australian Capital Territory (including the Jervis Bay Territory) and the Northern Territory.
this jurisdiction means New South Wales and the coastal waters of the State.
voting share has the same meaning as in section 9 of the Corporations Act 2001 of the Commonwealth.
wages has the meaning given in Part 3.(2) Notes included in this Act do not form part of this Act.
This Act is to be read together with the Taxation Administration Act 1996 which provides for the administration and enforcement of this Act and other taxation laws.
(1) This Act binds the Crown in right of this jurisdiction and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities.(2) Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence.