1 Name of Act
2 Commencement
3 Definitions
4 Taxation Administration Act 1996
5 Act binds the Crown
Part 2 Imposition of payroll tax
6 Imposition of payroll tax
7 Who is liable for payroll tax
8 Amount of payroll tax
9 When must payroll tax be paid
10 What are taxable wages?
11 Wages not referable to services performed in a particular month
12 Payroll tax paid under corresponding applied law
Division 1 General concept of wages
13 What are wages?
14 Wages include fringe benefits
15 Value of wages comprising fringe benefits
16 Employer election regarding taxable value of fringe benefits
Division 3 Superannuation contributions
17 Wages include superannuation contributions
18 Inclusion of grant of shares and options as wages
19 Choice of relevant day
20 Deemed choice of relevant day in special cases
21 Effect of rescission, cancellation of share or option
22 Grant of share pursuant to exercise of option
23 Value of shares and options
24 Inclusion of shares and options granted to directors as wages
25 When services considered to have been performed
26 Place where wages are payable
Division 5 Termination payments
27 Definitions
28 Termination payments
29 Motor vehicle allowances
30 Accommodation allowances
Division 7 Contractor provisions
31 Definitions
32 What is a relevant contract?
33 Persons taken to be employers
34 Persons taken to be employees
35 Amounts under relevant contracts taken to be wages
36 Liability provisions
37 Definitions
38 Persons taken to be employers
39 Persons taken to be employees
40 Amounts taken to be wages
41 Liability provisions
42 Agreement to reduce or avoid liability to payroll tax
43 Value of wages paid in kind
44 GST excluded from wages
45 Wages paid by group employers
46 Wages paid by or to third parties
47 Agreement etc to reduce or avoid liability to payroll tax
Division 1 Non-profit organisations
48 Non-profit organisations
Division 2 Education and training
49 Schools and educational services and training
50 Community Development Employment Project
Division 3 Health care service providers
51 Health care service providers
52 Division not to limit other exemptions
Division 4 Maternity and adoption leave
53 Maternity and adoption leave
54 Administrative requirements for exemption
Division 5 Volunteer firefighters and emergency service volunteers
55 Volunteer firefighters
56 Emergency service volunteers
57 Limitation of exemption
58 Local and county councils
59 Local government business entities
60 Limitation on local government exemptions
Division 7 Other government and defence
61 State Governors
62 Defence personnel
63 War Graves Commission
Division 8 Foreign government representatives and international agencies
64 Consular and non-diplomatic representatives
65 Trade Commissioners
66 Australian-American Fulbright Commission
67 Definitions
68 Grouping provisions to operate independently
69 Constitution of groups
70 Groups of corporations
71 Groups arising from the use of common employees
72 Groups of commonly controlled businesses
73 Groups arising from tracing of interests in corporations
74 Smaller groups subsumed by larger groups
Division 3 Business groups—tracing of interests in corporations
75 Application
76 Direct interest
77 Indirect interest
78 Aggregation of interests
79 Exclusion of persons from groups
80 Designated group employers
81 Joint and several liability
82 Determination of correct amount of payroll tax
83 Annual adjustment of payroll tax
84 Adjustment of payroll tax when employer changes circumstances
85 Special provision where wages fluctuate
Part 7 Registration and returns
86 Registration
87 Returns
Part 8 Collection and recovery of tax
Division 1 Agents and trustees generally
88 Application
89 Agents and trustees are answerable
90 Returns by agent or trustee
91 Liability to pay tax
92 Indemnity for agent or trustee
93 Tax not paid during lifetime
94 Payment of tax by executors or administrators
95 Assessment if no probate within 6 months of death
96 Person in receipt or control of money for absentee
97 Agent for absentee principal winding-up business
98 Recovery of tax paid on behalf of another person
99 Liquidator to give notice
100 Provisions specific to this jurisdiction
101 Regulations
102 Nature of proceedings for offences
103 Savings, transitional and other provisions
104 Repeal
105 (Repealed)
106 Review of Act
Schedule 2 NSW specific provisions
Schedule 2A Special provisions for financial years 2008–2010