Schedule 3 Savings, transitional and other provisions
(Section 103)
(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts:this Act
State Revenue and Other Legislation Amendment (Budget) Act 2008
Any Act that amends this Act
(2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date.(3) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as:(a) to affect, in a manner prejudicial to any person (other than the State or an authority of the State), the rights of that person existing before the date of its publication, or(b) to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the date of its publication.
Part 2 Provisions consequent on enactment of this Act
In this Part:old Act means the Pay-roll Tax Act 1971 as in force immediately before its repeal.
3 Application of this Act and old Act
(1) This Act applies to payroll tax on taxable wages that are paid or payable on or after 1 July 2007.(2) Despite its repeal, the old Act continues to apply to payroll tax on taxable wages (within the meaning of the old Act) paid or payable before 1 July 2007.(3) The Taxation Administration Act 1996, as in force immediately before 1 July 2007, continues to apply on an after that day in respect of any matter to which the old Act continues to apply on and after that day.
4 Exclusion of redundancy and long service contributions as wages
The old Act applies to payroll tax on taxable wages (within the meaning of the old Act) paid or payable before 1 July 2007 as if section 3AG of the old Act had never been enacted.
An election by an employer under section 13A (2) of the old Act that was in force immediately before 1 July 2007 remains in force on and after that date for the purposes of this Act as if it were an election made by the employer under section 16 (1) of this Act.
6 Superannuation contributions relating to pre-1 July 1996 service
(1) Despite anything in section 11 or 17, wages do not include a superannuation contribution paid or payable in respect of services performed by an employee before 1 July 1996.(2) A superannuation contribution that is alleged by an employer to be paid in respect of services performed by an employee before 1 July 1996 must be evidenced to the satisfaction of the Chief Commissioner in the employer’s records for payroll tax purposes.(3) In particular, the employer’s records must show the manner of calculation of the contribution and any actuarial basis for it.(4) For the purposes of subclause (3) and of any assessment of payroll tax to which that subclause is material, the certificate of a fellow or accredited member of the Institute of Actuaries of Australia to the effect that the actuarial basis on which an amount is calculated is justified is evidence and, in the absence of evidence to the contrary, proof of that fact.(5) If records are not kept as required by this clause, the Chief Commissioner is entitled to assume that a payment of money by an employer as a superannuation contribution on or after 1 July 1996 is an amount payable in respect of services performed by an employee on or after that day.
7 Superannuation payments not readily related to particular employees
For the purposes of an assessment of payroll tax, the Chief Commissioner may determine:(a) whether, and the extent to which, any monetary or non-monetary contribution paid or payable by an employer to a superannuation, provident or retirement fund or scheme that is not identified by the employer as paid or payable in respect of a particular employee (and whether or not purporting to be so paid or payable on any actuarial basis) is to be regarded as a superannuation contribution paid or payable in respect of a particular employee, and(b) the portion of any monetary or non-monetary contribution paid by an employer as a superannuation contribution to a wholly or partly unfunded fund or scheme, being money paid in respect of an employee (or that is to be regarded under paragraph (a) to have been so paid) who performed services to the employer on or after, as well as before, 1 July 1997, that is to be regarded as having been paid in respect of services performed before that date.
A declaration under section 3C (4) (b) of the old Act that was in force immediately before 1 July 2007 remains in force on and after that day for the purposes of this Act as if it were a declaration made under section 40 (2) of this Act.
The designation of an employer as a designated group employer that had effect under the old Act immediately before its repeal has effect as the designation of a designated group employer under this Act.
A certificate in force or deemed to be in force under section 14 (Exemption from furnishing returns) of the old Act immediately before its repeal is taken to be an approval under Division 2 (Approval of special tax return arrangements) of Part 6 of the Taxation Administration Act 1996, and for that purpose is taken to be in terms appropriate to give it the same effect as it had as a certificate under that section of the old Act.
11 Redundancy and long service contributions excluded from wages
A contribution to a redundancy benefit scheme or portable long service leave fund that was paid or payable after 30 June 2006 and that would (but for this clause) have constituted wages under the old Act because of the operation of section 3AG of that Act is taken not to have constituted wages for the purposes of the old Act.
An employer who was registered under section 12 of the old Act immediately before 1 July 2007 is taken, on and after that day, to be registered under section 86 of this Act.
13 Agreements to reduce or avoid payroll tax
Sections 42 and 47 extend to an agreement, transaction or arrangement entered into before the commencement of those sections.
14 Recovery of payroll tax from principal contractors
Part 5 of Schedule 2 extends to contracts entered into before the commencement of that Part.
Any act, matter or thing that had effect under or for the purposes of a provision of the old Act, or a provision of another Act repealed by this Act, immediately before the repeal of the provision continues to have effect under or for the purposes of the corresponding provision of this Act, subject to any other provision of this Part or the regulations under this Part.
Part 3 Provisions consequent on enactment of State Revenue Legislation Amendment Act 2008
The amendments made to Schedule 1 by the State Revenue Legislation Amendment Act 2008 apply to the financial year commencing on 1 July 2007 and any subsequent financial year.
Part 4 Provisions consequent on enactment of State Revenue Legislation Further Amendment Act 2009
17 Functions of Hardship Review Board
(1) Clause 22 of Schedule 2, as inserted by the State Revenue Legislation Further Amendment Act 2009, has effect on and from 1 July 2007.(2) Anything done or omitted to be done by the Hardship Review Board, on or after 1 July 2007, that would have been validly done or omitted had clause 22 of Schedule 2 been in force at the time that it was done or omitted is taken to have been validly done or omitted.(3) In this clause, the Hardship Review Board means the Hardship Review Board constituted under Division 5 of Part 10 of the Taxation Administration Act 1996.
Part 5 Provisions consequent on enactment of State Revenue Legislation Further Amendment Act (No 2) 2009
(1) The amendments made to this Act by the State Revenue Legislation Further Amendment Act (No 2) 2009 apply in respect of taxable wages that are paid or payable on or after 1 July 2009.(2) The amendments made to this Act by the State Revenue Legislation Further Amendment Act (No 2) 2009 are to be applied for the purpose of determining the correct amount of payroll tax (within the meaning of section 82) payable by an employer in respect of the financial year commencing on 1 July 2009 (including in respect of expired months).(3) However, section 9 continues to apply in respect of an expired month as if the amendments made to this Act by the State Revenue Legislation Further Amendment Act (No 2) 2009 had not been made.(4) In this clause, an expired month is a month occurring after June 2009 that ended before the date of assent to the State Revenue Legislation Further Amendment Act (No 2) 2009.
Part 6 Provision consequent on enactment of State Revenue Legislation Amendment Act 2010
The amendments to Schedule 2 made by the State Revenue Legislation Amendment Act 2010 apply to wages paid or payable on or after 1 July 2010.
Part 7 Provisions consequent on enactment of State Revenue Legislation Further Amendment Act 2010
20 Assessment and payment of payroll tax in relation to employee shares and options
Anything done or omitted to be done by an employer in connection with the assessment and payment of payroll tax, in respect of a month occurring after June 2009 and before July 2011, that would have been validly done or omitted to be done had the amendments made to this Act by the State Revenue Legislation Further Amendment Act 2010 been in force, is taken to have been validly done or omitted.Note. This provision validates a decision by an employer to treat the grant of a share or an option to an employee that is not an ESS interest as a fringe benefit under Division 2 of Part 3 of this Act and to determine the value of those fringe benefits in accordance with those provisions, rather than by reference to Division 4 of Part 3 of this Act.
21 Determination of vesting date and value of employee shares and options
(1) Division 4 of Part 3 of this Act continues to apply in respect of a share or an option granted before 1 July 2011 that constituted wages under old section 18, whether or not the grant of the share or option would constitute wages under new section 18, if the relevant day in relation to the grant of the share or option is not a day occurring before 1 July 2011.Note. For example, a share granted before 1 July 2011 that is not an ESS interest continues to be treated as wages under Division 4 of Part 3 of this Act if the vesting date for the share did not occur before 1 July 2011 and the employer did not elect to treat the date of the grant as the relevant day.(2) The assessment amendments apply in respect of any such share or option.(3) Accordingly, the vesting date and the value of the share or option are to be determined in accordance with the assessment amendments.(4) This clause does not apply in respect of a share or an option granted before 1 July 2011 if the liability for payroll tax in respect of the grant is determined in accordance with Division 2 of Part 3 (as permitted by clause 20).(5) In this clause:assessment amendments means the amendments made by Schedule 4 [4]–[6] to the State Revenue Legislation Further Amendment Act 2010.
new section 18 means section 18 as amended by the State Revenue Legislation Further Amendment Act 2010.
old section 18 means section 18 as in force immediately before 1 July 2011.
relevant day—see section 18 (3).
Part 8 Provision consequent on enactment of State Revenue Legislation Amendment Act 2012
22 Maternity, adoption and paternity leave
The amendments made to this Act by the State Revenue Legislation Amendment Act 2012 have effect in respect of wages paid or payable on or after 1 July 2012.