Payroll Tax Act 1971 – 22 March 2016
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)
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.
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