The place to access your Free Legal Rights Information

Download PDF

Payroll Tax Act 1971 – 22 March 2016

Payroll Tax Regulation 2009 – 2 September 2009

Quick to view summary

Wages are liable to payroll tax if the wages are paid or payable by an employer in relation to services performed or rendered by an employee entirely in Queensland; (b) the wages are paid or payable by an employer in relation to services performed or rendered by an employee in 2 or more States, or partly in at least 1 State and partly outside all States, and (i) the employee is based in Queensland; or (ii) if the employee is not based in a State – the employer is based in Queensland; or (iii) if both the employee and the employer are not based in a State – the wages are paid or payable in Queensland; or (iv) if both the employee and the employer are not based in a State and the wages are not paid or payable in a State – the wages are paid or payable for services performed or rendered mainly in Queensland; or (c) the wages are paid or payable by an employer in relation to services performed or rendered by an employee entirely outside all States and are paid or payable in Queensland. For the amount of tax levied, refer to section 10 of the Act. A liability for payroll tax imposed on taxable wages arises on the return date for lodgement by an employer of a return. The tax is payable by the employer pursuant to section 12 of the Act. For exemptions from payroll tax, refer to section 14 of the Act. Where an employer meets the registration criteria set out in section 52 of the Act, they must proceed to register with the government under this Act pursuant to section 53 of the Act. Once registered, there are obligations to lodge returns by virtue of sections 59 and 63 of the Act. For the extensive definition of ‘wages’, refer to the Schedule of the Act.

  • Sections 2, 9, 9A, 9B, 9C, 10, 11, 12, 13, 13B, 13F, 13G, 13K, 14, 14A, 15, 15A, 16, 22, 27A, 28, 32, 35A, 50, 51, 52, 53, 54, 55, 59, 60, 61, 62, 63, 81, 82, 87, 92, 95, Schedule; Regulations 4, 11, 12, 14, 16
Reason for law

To impose a tax upon employers in respect of certain wages. (Long title of Act)

Relevant links

Payroll Tax Australia
Payroll Tax Rates and Thresholds

Payroll Tax [Queensland Treasury]
Payroll Tax [Queensland Business and Industry Portal]

Critique

Section 7 includes ‘notes in text’. This may not be a common practice.

Sections 10 and 14 contain the phrase ‘Her Majesty’. This phrase may be replaced with a modern alternative.

Section 93 contains a novel way to calculate the maximum penalty for an offence.

The Schedule of the Act contains the term ‘Crown’. This term may be replaced with a modern alternative.

Advertising

APL-advertising-200

× Note: Advertising on this webpage does not indicate that the entity advertising has any specialist expertise or accreditation. If specialist expertise or accreditation is promoted by the advertiser, they will have provided such information in their logo with no involvement from Access Point Law. It is expressly made clear that Access Point Law does not guarantee any level of expertise or accreditation of any advertiser and does not guarantee the accuracy of advertising information. You are encouraged to make your own enquires.

The author expressly disclaims all liability for loss or damage arising from your use or reliance on advertising information published at any time on this website.

Disclaimer: The information published on this webpage has been provided free for the benefit of the public and does not act as advice to any individual or other entity. If you require advice relating to your situation, go visit your professional adviser. The author and any third party advertising on this webpage expressly disclaim all liability for loss or damage arising from your use or reliance on the information published at any time on this webpage.

PLEASE NOTE: The information published on this webpage may be out-of-date. Please compare the currency date of the Act/Regulation against that published on the Office of the Queensland Parliamentary Counsel website. If you require access to Commonwealth statute law, please visit the ComLaw website. If you require access to the local council laws (by-laws), please visit the Local laws database.

Featured image from Flickr Commons – https://www.flickr.com/photos/internetarchivebookimages/14783938022/in/photolist-owpxH9-owbpEH-69wfha-of21FN-octNtp-oeU3iQ-owotJx-ocDzdN-sG6xJ7-otWqNA-qs9Wdi-anBExC-odL9Wu-oumDPf-oy8F1M-ou6CGC-bpBu6A-odoXmi-bCwq6z-otrZKY-ocTxHd-ocUSb4-ocSRS1-ospCnN-ow8Gn7-otG3wg-odHvgV-ocQrN3-ouctps-otYCrb-ocreLU-oukPeE-ou7jTM-ocVFQF-ouqKrH-of1X1F-oeVHo1-owmQ1f-ouVoVa-ocWE28-qs8UhX-oeSyin-ocGFS3-ocK8XV-odvqDw-ou8GTr-owaUEZ-ouuRNj-ou8eTe-odEBmA

APL-SS BULLETINGLOBAL LAW PROGRAM LOGO

Access Point Law | ABN 85 103 203 656
Copyright 2015 Andrew Bird