{"id":"qld:act-1971-037","name":"Payroll Tax Act 1971","slug":"payroll-tax-act-1971","collection":"act","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"37 of 1971","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105565,"registerId":"qld-act-1971-037-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":0},{"sectionNumber":"sec.1","sectionType":"section","heading":"Short title","content":"### sec.1 Short title\n\nThis Act may be cited as the Payroll Tax Act 1971 .\ns 1 amd 1995 No. 57 s 4 sch 1 ; 2009 No. 19 s 54","sortOrder":1},{"sectionNumber":"sec.2","sectionType":"section","heading":"Dictionary","content":"### sec.2 Dictionary\n\nThe dictionary in the schedule defines particular words used in this Act.\ns 2 prev s 2 amd 1975 No. 80 s 3 ; 1984 No. 4 s 4\nom 28 November 1995 RA s 36\npres s 2 amd 1975 No. 80 s 4 (b) – (c) ; 1976 No. 77 s 2 ; 1984 No. 4 s 5 (b) ; 1985 No. 100 s 4 (b) ; 1993 No. 51 s 15 (4) ; 1995 No. 57 s 4 sch 1 ; 28 November 1995 RA s 39 ; 1999 No. 78 s 7 (3)–(4)\nNote—orig s 3 contained definitions for this Act. Definitions are now located in the schedule (Dictionary). Annotations for definitions contained in orig s 3 are located in annotations for the schedule.\namd 2004 No. 46 s 5 (1) , (4)","sortOrder":2},{"sectionNumber":"sec.3","sectionType":"section","heading":"Meaning of superannuation contribution","content":"### sec.3 Meaning of superannuation contribution\n\nA superannuation contribution is a monetary or non-monetary contribution paid or payable by an employer for an employee, or by a company for a director of the company—\nas a superannuation guarantee charge under the Superannuation Guarantee Act ; or\nto a superannuation fund under the Superannuation Industry (Supervision) Act 1993 (Cwlth) ; or\nto another form of superannuation, provident or retirement fund or scheme, including, for example, the following—\na retirement savings account under the Retirement Savings Accounts Act 1997 (Cwlth) ;\na wholly or partly unfunded fund or scheme.\nmarketable securities\nreal property\nIn this section—\nSuperannuation Guarantee Act means the Superannuation Guarantee (Administration) Act 1992 (Cwlth) .\nsuperannuation guarantee charge does not include the following—\nan additional superannuation guarantee charge under section 49 or part 7 of the Superannuation Guarantee Act ;\nthe part of a superannuation guarantee charge equal to a superannuation contribution mentioned in subsection (1) (b) or (c) that is payable, and for which payroll tax has been paid to the commissioner, to the extent the contribution would have resulted in a reduction in the charge percentage under section 23 of the Superannuation Guarantee Act if the contribution had been paid.\nunfunded , for a superannuation, provident or retirement fund or scheme, means the extent that an amount paid or payable by an employer for an employee, or by a company for a director of the company, covered by the fund or scheme is not paid or payable while the employee is employed by the employer, or the director is appointed as a director of the company.\ns 3 ins 1999 No. 78 s 8\namd 2008 No. 16 s 4 ; 2009 No. 19 s 73 ; 2010 No. 11 s 97\n(sec.3-ssec.1) A superannuation contribution is a monetary or non-monetary contribution paid or payable by an employer for an employee, or by a company for a director of the company— as a superannuation guarantee charge under the Superannuation Guarantee Act ; or to a superannuation fund under the Superannuation Industry (Supervision) Act 1993 (Cwlth) ; or to another form of superannuation, provident or retirement fund or scheme, including, for example, the following— a retirement savings account under the Retirement Savings Accounts Act 1997 (Cwlth) ; a wholly or partly unfunded fund or scheme. marketable securities real property\n(sec.3-ssec.2) In this section— Superannuation Guarantee Act means the Superannuation Guarantee (Administration) Act 1992 (Cwlth) . superannuation guarantee charge does not include the following— an additional superannuation guarantee charge under section 49 or part 7 of the Superannuation Guarantee Act ; the part of a superannuation guarantee charge equal to a superannuation contribution mentioned in subsection (1) (b) or (c) that is payable, and for which payroll tax has been paid to the commissioner, to the extent the contribution would have resulted in a reduction in the charge percentage under section 23 of the Superannuation Guarantee Act if the contribution had been paid. unfunded , for a superannuation, provident or retirement fund or scheme, means the extent that an amount paid or payable by an employer for an employee, or by a company for a director of the company, covered by the fund or scheme is not paid or payable while the employee is employed by the employer, or the director is appointed as a director of the company.\n- (a) as a superannuation guarantee charge under the Superannuation Guarantee Act ; or\n- (b) to a superannuation fund under the Superannuation Industry (Supervision) Act 1993 (Cwlth) ; or\n- (c) to another form of superannuation, provident or retirement fund or scheme, including, for example, the following— (i) a retirement savings account under the Retirement Savings Accounts Act 1997 (Cwlth) ; (ii) a wholly or partly unfunded fund or scheme.\n- (i) a retirement savings account under the Retirement Savings Accounts Act 1997 (Cwlth) ;\n- (ii) a wholly or partly unfunded fund or scheme.\n- (i) a retirement savings account under the Retirement Savings Accounts Act 1997 (Cwlth) ;\n- (ii) a wholly or partly unfunded fund or scheme.\n- 1 marketable securities\n- 2 real property\n- (a) an additional superannuation guarantee charge under section 49 or part 7 of the Superannuation Guarantee Act ;\n- (b) the part of a superannuation guarantee charge equal to a superannuation contribution mentioned in subsection (1) (b) or (c) that is payable, and for which payroll tax has been paid to the commissioner, to the extent the contribution would have resulted in a reduction in the charge percentage under section 23 of the Superannuation Guarantee Act if the contribution had been paid.","sortOrder":3},{"sectionNumber":"sec.3A","sectionType":"section","heading":"Meaning of termination payment","content":"### sec.3A Meaning of termination payment\n\nA termination payment is—\nany of the following payments made because of the retirement from, or termination of, any office or employment of an employee—\nan unused annual leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -10;\nan unused long service leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -75;\nso much of an employment termination payment paid or payable by an employer, whether paid or payable to the employee or to another entity, that would be included in the assessable income of the employee under the Income Tax Assessment Act 1997 (Cwlth) , chapter 2 , part 2 -40 if the whole employment termination payment had been paid to the employee; or\na following amount, if the amount would be an employment termination payment had it been paid or payable because of termination of employment—\nan amount paid or payable by a company because of the termination of the services or office of a director of the company, whether paid or payable to the director or another entity;\nan amount paid or payable by a relevant contract employer because of the termination of the supply of the services of an employee under a relevant contract, whether paid or payable to the employee or another entity.\nIn this section—\nemployment termination payment means—\nan employment termination payment under the Income Tax Assessment Act 1997 (Cwlth) , section 82 -130; or\na payment that is not an employment termination payment under the Income Tax Assessment Act 1997 (Cwlth) , section 82 -130 only because it is received later than 12 months after the termination of a person’s employment; or\na transitional termination payment under the Income Tax (Transitional Provisions) Act 1997 (Cwlth) , section 82 -10\ns 3A ins 2008 No. 16 s 5\n(sec.3A-ssec.1) A termination payment is— any of the following payments made because of the retirement from, or termination of, any office or employment of an employee— an unused annual leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -10; an unused long service leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -75; so much of an employment termination payment paid or payable by an employer, whether paid or payable to the employee or to another entity, that would be included in the assessable income of the employee under the Income Tax Assessment Act 1997 (Cwlth) , chapter 2 , part 2 -40 if the whole employment termination payment had been paid to the employee; or a following amount, if the amount would be an employment termination payment had it been paid or payable because of termination of employment— an amount paid or payable by a company because of the termination of the services or office of a director of the company, whether paid or payable to the director or another entity; an amount paid or payable by a relevant contract employer because of the termination of the supply of the services of an employee under a relevant contract, whether paid or payable to the employee or another entity.\n(sec.3A-ssec.2) In this section— employment termination payment means— an employment termination payment under the Income Tax Assessment Act 1997 (Cwlth) , section 82 -130; or a payment that is not an employment termination payment under the Income Tax Assessment Act 1997 (Cwlth) , section 82 -130 only because it is received later than 12 months after the termination of a person’s employment; or a transitional termination payment under the Income Tax (Transitional Provisions) Act 1997 (Cwlth) , section 82 -10\n- (a) any of the following payments made because of the retirement from, or termination of, any office or employment of an employee— (i) an unused annual leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -10; (ii) an unused long service leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -75; (iii) so much of an employment termination payment paid or payable by an employer, whether paid or payable to the employee or to another entity, that would be included in the assessable income of the employee under the Income Tax Assessment Act 1997 (Cwlth) , chapter 2 , part 2 -40 if the whole employment termination payment had been paid to the employee; or\n- (i) an unused annual leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -10;\n- (ii) an unused long service leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -75;\n- (iii) so much of an employment termination payment paid or payable by an employer, whether paid or payable to the employee or to another entity, that would be included in the assessable income of the employee under the Income Tax Assessment Act 1997 (Cwlth) , chapter 2 , part 2 -40 if the whole employment termination payment had been paid to the employee; or\n- (b) a following amount, if the amount would be an employment termination payment had it been paid or payable because of termination of employment— (i) an amount paid or payable by a company because of the termination of the services or office of a director of the company, whether paid or payable to the director or another entity; (ii) an amount paid or payable by a relevant contract employer because of the termination of the supply of the services of an employee under a relevant contract, whether paid or payable to the employee or another entity.\n- (i) an amount paid or payable by a company because of the termination of the services or office of a director of the company, whether paid or payable to the director or another entity;\n- (ii) an amount paid or payable by a relevant contract employer because of the termination of the supply of the services of an employee under a relevant contract, whether paid or payable to the employee or another entity.\n- (i) an unused annual leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -10;\n- (ii) an unused long service leave payment under the Income Tax Assessment Act 1997 (Cwlth) , section 83 -75;\n- (iii) so much of an employment termination payment paid or payable by an employer, whether paid or payable to the employee or to another entity, that would be included in the assessable income of the employee under the Income Tax Assessment Act 1997 (Cwlth) , chapter 2 , part 2 -40 if the whole employment termination payment had been paid to the employee; or\n- (i) an amount paid or payable by a company because of the termination of the services or office of a director of the company, whether paid or payable to the director or another entity;\n- (ii) an amount paid or payable by a relevant contract employer because of the termination of the supply of the services of an employee under a relevant contract, whether paid or payable to the employee or another entity.\n- (a) an employment termination payment under the Income Tax Assessment Act 1997 (Cwlth) , section 82 -130; or\n- (b) a payment that is not an employment termination payment under the Income Tax Assessment Act 1997 (Cwlth) , section 82 -130 only because it is received later than 12 months after the termination of a person’s employment; or\n- (c) a transitional termination payment under the Income Tax (Transitional Provisions) Act 1997 (Cwlth) , section 82 -10","sortOrder":4},{"sectionNumber":"sec.4","sectionType":"section","heading":"Other provisions about meaning of wages —superannuation contributions and GST","content":"### sec.4 Other provisions about meaning of wages —superannuation contributions and GST\n\nThis section applies for the definition of wages in the schedule.\nPart 2 , divisions 1A to 1D contain other provisions that apply for the definition wages .\nFor paragraph (g) of the definition, a superannuation contribution paid or payable by an employer for an employee on or after 1 January 2000 is taken to be for the employee’s services performed or rendered on or after 1 January 2000.\nHowever, if the commissioner is satisfied any part of a superannuation contribution mentioned in subsection (2) is for an employee’s services performed or rendered before 1 January 2000, the part is not wages.\nAlso, for paragraph (g) of the definition—\na superannuation contribution paid or payable by an employer to a superannuation, provident or retirement fund or scheme and not attributed by the employer as paid or payable for a particular employee or particular employees is taken to be paid or payable for the employee or employees decided by the commissioner; and\na superannuation contribution paid on or after 14 September 1999 and before 1 January 2000 for an employee’s services to be performed or rendered on or after 1 January 2000 is taken to be paid on 1 January 2000.\nFor this Act, the amount or value of wages paid or payable to a person must be reduced by the relevant proportion of the amount of any GST paid or payable by the person on the supply to which the wages relate.\nIn this section—\nrelevant proportion , for GST paid or payable on a supply to which wages relate, means the proportion that the amount or value of the wages bears to the consideration for the supply to which the wages relate.\ns 4 prev s 4 amd 1995 No. 57 s 4 sch 1 ; 2001 No. 72 s 164 sch 1\nom 2004 No. 46 s 7\npres s 4 ins 1999 No. 78 s 8\namd 2000 No. 20 s 29 sch 3 ; 2004 No. 46 s 41 sch ; 2008 No. 16 s 6\n(sec.4-ssec.1) This section applies for the definition of wages in the schedule. Part 2 , divisions 1A to 1D contain other provisions that apply for the definition wages .\n(sec.4-ssec.2) For paragraph (g) of the definition, a superannuation contribution paid or payable by an employer for an employee on or after 1 January 2000 is taken to be for the employee’s services performed or rendered on or after 1 January 2000.\n(sec.4-ssec.3) However, if the commissioner is satisfied any part of a superannuation contribution mentioned in subsection (2) is for an employee’s services performed or rendered before 1 January 2000, the part is not wages.\n(sec.4-ssec.4) Also, for paragraph (g) of the definition— a superannuation contribution paid or payable by an employer to a superannuation, provident or retirement fund or scheme and not attributed by the employer as paid or payable for a particular employee or particular employees is taken to be paid or payable for the employee or employees decided by the commissioner; and a superannuation contribution paid on or after 14 September 1999 and before 1 January 2000 for an employee’s services to be performed or rendered on or after 1 January 2000 is taken to be paid on 1 January 2000.\n(sec.4-ssec.5) For this Act, the amount or value of wages paid or payable to a person must be reduced by the relevant proportion of the amount of any GST paid or payable by the person on the supply to which the wages relate.\n(sec.4-ssec.6) In this section— relevant proportion , for GST paid or payable on a supply to which wages relate, means the proportion that the amount or value of the wages bears to the consideration for the supply to which the wages relate.\n- (a) a superannuation contribution paid or payable by an employer to a superannuation, provident or retirement fund or scheme and not attributed by the employer as paid or payable for a particular employee or particular employees is taken to be paid or payable for the employee or employees decided by the commissioner; and\n- (b) a superannuation contribution paid on or after 14 September 1999 and before 1 January 2000 for an employee’s services to be performed or rendered on or after 1 January 2000 is taken to be paid on 1 January 2000.","sortOrder":5},{"sectionNumber":"sec.4A","sectionType":"section","heading":null,"content":"### Section sec.4A\n\ns 4A ins 1995 No. 57 s 4 sch 1\namd 2001 No. 72 s 164 sch 1\nom 2004 No. 46 s 7","sortOrder":6},{"sectionNumber":"sec.5","sectionType":"section","heading":"Meaning of change of status","content":"### sec.5 Meaning of change of status\n\nA change of status happens for a person who is an employer if, during a financial year—\nthe person ceases to be an employer and does not intend to resume being an employer during the remainder of the year or the next financial year; or\nThere is no change of status for a fruit grower who ceases to pay wages after the fruit picking season but intends to resume paying wages later in the financial year or in the next financial year.\nfor a person who pays, or is liable to pay, taxable wages and who is not a group member—the person becomes a group member; or\nfor a person who pays, or is liable to pay, wages and is a non-DGE group member—\nthe person starts paying, or becomes liable to pay, taxable wages other than as a group member; or\nthe person becomes the DGE for a group; or\nthe person ceases to be the DGE for a group; or\nan administrator is appointed for the property of the person; or\nthe appointment of an administrator for the person’s property ceases to have effect.\nA change of status happens—\nif subsection (1) (a) applies—on the first day the person—\ndoes not pay, and is not liable to pay, wages; and\ndoes not intend to resume paying wages for the remainder of the year or the next financial year; or\nif subsection (1) (b) applies—on the first day the person is a group member; or\nif subsection (1) (c) (i) applies—on the first day the person pays, or is liable to pay, taxable wages other than as a group member; or\nif subsection (1) (c) (ii) applies—on the first day of the periodic return period in which the person becomes the DGE for the group; or\nSee also section 75 (1) and (2) .\nif subsection (1) (d) applies—\nif all the group members cease to pay, or be liable to pay, wages as members of the group during the relevant periodic return period on or before the day the person ceases to be the DGE for the group—on the first day the person is not the DGE for the group; or\notherwise—on the first day of the relevant periodic return period; or\nSee also section 75 (3) .\nif subsection (1) (e) applies—on the day the administrator is appointed; or\nif subsection (1) (f) applies—on the day after the appointment ceases to have effect.\nFor subsection (2) (e) , the relevant periodic return period is the periodic return period in which the person ceases to be the DGE for the group.\nIf an employer who is not a group member changes status, the employer is required to lodge a final return for, and pay, payroll tax and the mental health levy for the final period.\nIf an employer who is the DGE for a group changes status, the DGE is required to lodge a final return for, and pay, payroll tax and the mental health levy for the final period.\nIf an employer who is a non-DGE group member changes status—\nthe employer is required to lodge a final return for, and pay, payroll tax for the final period; and\nthe DGE for the group is required to lodge a final return for, and pay, the mental health levy for the final period.\ns 5 prev s 5 amd 1995 No. 57 s 4 sch 1 ; 2001 No. 72 s 164 sch 1 ; 2002 No. 56 s 18\nom 2004 No. 46 s 7\npres s 5 ins 2004 No. 46 s 6\namd 2009 No. 19 s 73 ; 2022 No. 30 s 13\n(sec.5-ssec.1) A change of status happens for a person who is an employer if, during a financial year— the person ceases to be an employer and does not intend to resume being an employer during the remainder of the year or the next financial year; or There is no change of status for a fruit grower who ceases to pay wages after the fruit picking season but intends to resume paying wages later in the financial year or in the next financial year. for a person who pays, or is liable to pay, taxable wages and who is not a group member—the person becomes a group member; or for a person who pays, or is liable to pay, wages and is a non-DGE group member— the person starts paying, or becomes liable to pay, taxable wages other than as a group member; or the person becomes the DGE for a group; or the person ceases to be the DGE for a group; or an administrator is appointed for the property of the person; or the appointment of an administrator for the person’s property ceases to have effect.\n(sec.5-ssec.2) A change of status happens— if subsection (1) (a) applies—on the first day the person— does not pay, and is not liable to pay, wages; and does not intend to resume paying wages for the remainder of the year or the next financial year; or if subsection (1) (b) applies—on the first day the person is a group member; or if subsection (1) (c) (i) applies—on the first day the person pays, or is liable to pay, taxable wages other than as a group member; or if subsection (1) (c) (ii) applies—on the first day of the periodic return period in which the person becomes the DGE for the group; or See also section 75 (1) and (2) . if subsection (1) (d) applies— if all the group members cease to pay, or be liable to pay, wages as members of the group during the relevant periodic return period on or before the day the person ceases to be the DGE for the group—on the first day the person is not the DGE for the group; or otherwise—on the first day of the relevant periodic return period; or See also section 75 (3) . if subsection (1) (e) applies—on the day the administrator is appointed; or if subsection (1) (f) applies—on the day after the appointment ceases to have effect.\n(sec.5-ssec.3) For subsection (2) (e) , the relevant periodic return period is the periodic return period in which the person ceases to be the DGE for the group. If an employer who is not a group member changes status, the employer is required to lodge a final return for, and pay, payroll tax and the mental health levy for the final period. If an employer who is the DGE for a group changes status, the DGE is required to lodge a final return for, and pay, payroll tax and the mental health levy for the final period. If an employer who is a non-DGE group member changes status— the employer is required to lodge a final return for, and pay, payroll tax for the final period; and the DGE for the group is required to lodge a final return for, and pay, the mental health levy for the final period.\n- (a) the person ceases to be an employer and does not intend to resume being an employer during the remainder of the year or the next financial year; or Example for paragraph (a) — There is no change of status for a fruit grower who ceases to pay wages after the fruit picking season but intends to resume paying wages later in the financial year or in the next financial year.\n- (b) for a person who pays, or is liable to pay, taxable wages and who is not a group member—the person becomes a group member; or\n- (c) for a person who pays, or is liable to pay, wages and is a non-DGE group member— (i) the person starts paying, or becomes liable to pay, taxable wages other than as a group member; or (ii) the person becomes the DGE for a group; or\n- (i) the person starts paying, or becomes liable to pay, taxable wages other than as a group member; or\n- (ii) the person becomes the DGE for a group; or\n- (d) the person ceases to be the DGE for a group; or\n- (e) an administrator is appointed for the property of the person; or\n- (f) the appointment of an administrator for the person’s property ceases to have effect.\n- (i) the person starts paying, or becomes liable to pay, taxable wages other than as a group member; or\n- (ii) the person becomes the DGE for a group; or\n- (a) if subsection (1) (a) applies—on the first day the person— (i) does not pay, and is not liable to pay, wages; and (ii) does not intend to resume paying wages for the remainder of the year or the next financial year; or\n- (i) does not pay, and is not liable to pay, wages; and\n- (ii) does not intend to resume paying wages for the remainder of the year or the next financial year; or\n- (b) if subsection (1) (b) applies—on the first day the person is a group member; or\n- (c) if subsection (1) (c) (i) applies—on the first day the person pays, or is liable to pay, taxable wages other than as a group member; or\n- (d) if subsection (1) (c) (ii) applies—on the first day of the periodic return period in which the person becomes the DGE for the group; or Note— See also section 75 (1) and (2) .\n- (e) if subsection (1) (d) applies— (i) if all the group members cease to pay, or be liable to pay, wages as members of the group during the relevant periodic return period on or before the day the person ceases to be the DGE for the group—on the first day the person is not the DGE for the group; or (ii) otherwise—on the first day of the relevant periodic return period; or Note— See also section 75 (3) .\n- (i) if all the group members cease to pay, or be liable to pay, wages as members of the group during the relevant periodic return period on or before the day the person ceases to be the DGE for the group—on the first day the person is not the DGE for the group; or\n- (ii) otherwise—on the first day of the relevant periodic return period; or Note— See also section 75 (3) .\n- (f) if subsection (1) (e) applies—on the day the administrator is appointed; or\n- (g) if subsection (1) (f) applies—on the day after the appointment ceases to have effect.\n- (i) does not pay, and is not liable to pay, wages; and\n- (ii) does not intend to resume paying wages for the remainder of the year or the next financial year; or\n- (i) if all the group members cease to pay, or be liable to pay, wages as members of the group during the relevant periodic return period on or before the day the person ceases to be the DGE for the group—on the first day the person is not the DGE for the group; or\n- (ii) otherwise—on the first day of the relevant periodic return period; or Note— See also section 75 (3) .\n- 1 If an employer who is not a group member changes status, the employer is required to lodge a final return for, and pay, payroll tax and the mental health levy for the final period.\n- 2 If an employer who is the DGE for a group changes status, the DGE is required to lodge a final return for, and pay, payroll tax and the mental health levy for the final period.\n- 3 If an employer who is a non-DGE group member changes status— (a) the employer is required to lodge a final return for, and pay, payroll tax for the final period; and (b) the DGE for the group is required to lodge a final return for, and pay, the mental health levy for the final period.\n- (a) the employer is required to lodge a final return for, and pay, payroll tax for the final period; and\n- (b) the DGE for the group is required to lodge a final return for, and pay, the mental health levy for the final period.\n- (a) the employer is required to lodge a final return for, and pay, payroll tax for the final period; and\n- (b) the DGE for the group is required to lodge a final return for, and pay, the mental health levy for the final period.","sortOrder":7},{"sectionNumber":"sec.6","sectionType":"section","heading":"Meaning of final period","content":"### sec.6 Meaning of final period\n\nThe final period , for a change of status of a person (the relevant change of status ) happening during a financial year, means the period—\nstarting on the latest of the following days in the year—\n1 July;\nthe first day on which the person is required to register as an employer under part 3 , division 1 ;\nif an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and\nending on the day before the relevant change of status happens.\nAn employer who is a group member from 1 July in a financial year ceases to be a group member on 1 September. The final period for the change of status is 1 July to 31 August.\nIf the employer then ceases to pay, or be liable to pay, wages from 1 June, the final period for the second change of status is 1 September to 31 May.\ns 6 ins 2004 No. 46 s 6\n- (a) starting on the latest of the following days in the year— (i) 1 July; (ii) the first day on which the person is required to register as an employer under part 3 , division 1 ; (iii) if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and\n- (i) 1 July;\n- (ii) the first day on which the person is required to register as an employer under part 3 , division 1 ;\n- (iii) if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and\n- (b) ending on the day before the relevant change of status happens.\n- (i) 1 July;\n- (ii) the first day on which the person is required to register as an employer under part 3 , division 1 ;\n- (iii) if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and","sortOrder":8},{"sectionNumber":"sec.6A","sectionType":"section","heading":"Reference to periodic return period or return period","content":"### sec.6A Reference to periodic return period or return period\n\nDespite section 59 (1A) , a reference in this Act, other than section 59 (1) , to a periodic return period or return period in relation to an employer is taken to include the last periodic return period of a financial year for the employer.\ns 6A ins 2009 No. 19 s 55","sortOrder":9},{"sectionNumber":"sec.7","sectionType":"section","heading":"Notes in text","content":"### sec.7 Notes in text\n\nA note in the text of this Act is part of the Act .\ns 7 ins 2004 No. 46 s 6","sortOrder":10},{"sectionNumber":"sec.8","sectionType":"section","heading":"Relationship of Act with Administration Act","content":"### sec.8 Relationship of Act with Administration Act\n\nThis Act does not contain all the provisions about payroll tax or the mental health levy.\nThe Administration Act contains provisions dealing with, among other things, each of the following—\nassessments of tax;\npayments and refunds of tax;\nimposition of interest and penalty tax;\nobjections and appeals against, or reviews of, assessments of tax;\nrecord keeping obligations of taxpayers;\ninvestigative powers, offences, legal proceedings and evidentiary matters;\nservice of documents;\nregistration of charitable institutions.\nUnder the Administration Act , section 3 , that Act and this Act must be read together as if they together formed a single Act.\ns 8 ins 2004 No. 46 s 6\namd 2009 No. 19 s 73 ; 2009 No. 24 s 1876 ; 2010 No. 15 s 98 sch 3 ; 2022 No. 30 s 14\n(sec.8-ssec.1) This Act does not contain all the provisions about payroll tax or the mental health levy.\n(sec.8-ssec.2) The Administration Act contains provisions dealing with, among other things, each of the following— assessments of tax; payments and refunds of tax; imposition of interest and penalty tax; objections and appeals against, or reviews of, assessments of tax; record keeping obligations of taxpayers; investigative powers, offences, legal proceedings and evidentiary matters; service of documents; registration of charitable institutions. Under the Administration Act , section 3 , that Act and this Act must be read together as if they together formed a single Act.\n- (a) assessments of tax;\n- (b) payments and refunds of tax;\n- (c) imposition of interest and penalty tax;\n- (d) objections and appeals against, or reviews of, assessments of tax;\n- (e) record keeping obligations of taxpayers;\n- (f) investigative powers, offences, legal proceedings and evidentiary matters;\n- (g) service of documents;\n- (h) registration of charitable institutions.","sortOrder":11},{"sectionNumber":"pt.2","sectionType":"part","heading":"Liability to taxation","content":"# Liability to taxation","sortOrder":12},{"sectionNumber":"pt.2-div.1","sectionType":"division","heading":"Imposition of liability","content":"## Imposition of liability","sortOrder":13},{"sectionNumber":"sec.8A","sectionType":"section","heading":"Application of sdiv 1","content":"### sec.8A Application of sdiv 1\n\nThis subdivision applies for working out the wages paid or payable by an employer for services performed or rendered by a person that are liable to payroll tax and the mental health levy under this Act.\nIf wages are paid or payable for a person other than an employee, a reference to an employee in this subdivision includes a reference to the person.\ns 8A ins 2010 No. 11 s 98\namd 2022 No. 30 s 15\n(sec.8A-ssec.1) This subdivision applies for working out the wages paid or payable by an employer for services performed or rendered by a person that are liable to payroll tax and the mental health levy under this Act.\n(sec.8A-ssec.2) If wages are paid or payable for a person other than an employee, a reference to an employee in this subdivision includes a reference to the person.","sortOrder":14},{"sectionNumber":"sec.9","sectionType":"section","heading":"Wages liable to payroll tax and mental health levy—nexus with Queensland","content":"### sec.9 Wages liable to payroll tax and mental health levy—nexus with Queensland\n\nWages are liable to payroll tax and the mental health levy under this Act if—\nthe wages are paid or payable by an employer in relation to services performed or rendered by an employee entirely in Queensland; or\nthe 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—\nthe employee is based in Queensland; or\nif the employee is not based in a State—the employer is based in Queensland; or\nif both the employee and the employer are not based in a State—the wages are paid or payable in Queensland; or\nif 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\nthe 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.\nSection 15A provides an exemption for wages paid or payable for services performed entirely in another country for a continuous period of more than 6 months.\nSubject to subsections (4) and (5) , the question of whether wages are liable to payroll tax and the mental health levy under this Act must be decided by reference only to the services performed or rendered by the employee for the employer during the month in which the wages are paid or payable.\nWages paid or payable by an employer for an employee in a particular month are taken to be paid or payable in relation to the services performed or rendered by the employee for the employer during the month.\nIf wages paid in a month are paid to an employee for services performed or rendered over several months, the question of whether the wages are liable to payroll tax and the mental health levy under this Act must be decided by reference only to the services performed or rendered by the employee in the month the wages are paid. The services performed or rendered in previous months are disregarded. However, the services performed or rendered in previous months are relevant to the question of whether wages paid in the previous months are liable to payroll tax and the mental health levy under this Act.\nIf no services are performed or rendered by an employee for an employer during the month in which wages are paid or payable in relation to the employee—\nthe question of whether the wages are liable to payroll tax and the mental health levy under this Act must be decided by reference only to the services performed or rendered by the employee for the employer during the most recent earlier month in which the employee performed or rendered services for the employer; and\nthe wages are taken to be paid or payable in relation to the services performed or rendered by the employee for the employer in that most recent earlier month.\nIf no services were performed or rendered by an employee for an employer during the month in which wages are paid or payable in relation to the employee or in any earlier month—\nthe wages are taken to be paid or payable in relation to services performed or rendered by the employee in the month in which the wages are paid or payable; and\nthe services are taken to have been performed or rendered at a place where it may reasonably be expected that the services of the employee for the employer will first be performed.\nAll amounts of wages paid or payable in the same month by the same employer for the same employee must be aggregated for deciding whether the wages are liable to payroll tax and the mental health levy under this Act.\nIf 1 amount of wages is paid by an employer in a particular month in relation to services performed or rendered in Queensland, and another amount of wages is paid by the same employer in the same month in relation to services performed or rendered by the same employee in another State, the wages paid must be aggregated as if they were paid or payable in relation to all services performed or rendered by the employee in that month. Subsection (1) (b) would be applied to decide whether the wages are liable to payroll tax and the mental health levy under this Act.\nIf wages are paid in a different month from the month in which they are payable, the question of whether the wages are liable to payroll tax and the mental health levy under this Act must be decided by reference to the earlier of the relevant months.\ns 9 prev s 9 amd 1975 No. 80 s 5\nom 1979 No. 54 s 3\npres s 9 amd 1995 No. 44 s 12\n(1A) exp 22 November 1995 (see s 9(1C))\nAIA s 20A applies (see s 6(1B))\n(1B), (1C) exp 22 November 1995 (see s 9(1C))\namd 2004 No. 46 s 41 sch ; 2008 No. 16 s 7 ; 2008 No. 75 s 84 ; 2009 No. 19 s 73\nsub 2010 No. 11 s 98\namd 2022 No. 30 s 16\n(sec.9-ssec.1) Wages are liable to payroll tax and the mental health levy under this Act if— the wages are paid or payable by an employer in relation to services performed or rendered by an employee entirely in Queensland; or 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— the employee is based in Queensland; or if the employee is not based in a State—the employer is based in Queensland; or if both the employee and the employer are not based in a State—the wages are paid or payable in Queensland; or 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 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. Section 15A provides an exemption for wages paid or payable for services performed entirely in another country for a continuous period of more than 6 months.\n(sec.9-ssec.2) Subject to subsections (4) and (5) , the question of whether wages are liable to payroll tax and the mental health levy under this Act must be decided by reference only to the services performed or rendered by the employee for the employer during the month in which the wages are paid or payable.\n(sec.9-ssec.3) Wages paid or payable by an employer for an employee in a particular month are taken to be paid or payable in relation to the services performed or rendered by the employee for the employer during the month. If wages paid in a month are paid to an employee for services performed or rendered over several months, the question of whether the wages are liable to payroll tax and the mental health levy under this Act must be decided by reference only to the services performed or rendered by the employee in the month the wages are paid. The services performed or rendered in previous months are disregarded. However, the services performed or rendered in previous months are relevant to the question of whether wages paid in the previous months are liable to payroll tax and the mental health levy under this Act.\n(sec.9-ssec.4) If no services are performed or rendered by an employee for an employer during the month in which wages are paid or payable in relation to the employee— the question of whether the wages are liable to payroll tax and the mental health levy under this Act must be decided by reference only to the services performed or rendered by the employee for the employer during the most recent earlier month in which the employee performed or rendered services for the employer; and the wages are taken to be paid or payable in relation to the services performed or rendered by the employee for the employer in that most recent earlier month.\n(sec.9-ssec.5) If no services were performed or rendered by an employee for an employer during the month in which wages are paid or payable in relation to the employee or in any earlier month— the wages are taken to be paid or payable in relation to services performed or rendered by the employee in the month in which the wages are paid or payable; and the services are taken to have been performed or rendered at a place where it may reasonably be expected that the services of the employee for the employer will first be performed.\n(sec.9-ssec.6) All amounts of wages paid or payable in the same month by the same employer for the same employee must be aggregated for deciding whether the wages are liable to payroll tax and the mental health levy under this Act. If 1 amount of wages is paid by an employer in a particular month in relation to services performed or rendered in Queensland, and another amount of wages is paid by the same employer in the same month in relation to services performed or rendered by the same employee in another State, the wages paid must be aggregated as if they were paid or payable in relation to all services performed or rendered by the employee in that month. Subsection (1) (b) would be applied to decide whether the wages are liable to payroll tax and the mental health levy under this Act.\n(sec.9-ssec.7) If wages are paid in a different month from the month in which they are payable, the question of whether the wages are liable to payroll tax and the mental health levy under this Act must be decided by reference to the earlier of the relevant months.\n- (a) the wages are paid or payable by an employer in relation to services performed or rendered by an employee entirely in Queensland; or\n- (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\n- (i) the employee is based in Queensland; or\n- (ii) if the employee is not based in a State—the employer is based in Queensland; or\n- (iii) if both the employee and the employer are not based in a State—the wages are paid or payable in Queensland; or\n- (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\n- (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.\n- (i) the employee is based in Queensland; or\n- (ii) if the employee is not based in a State—the employer is based in Queensland; or\n- (iii) if both the employee and the employer are not based in a State—the wages are paid or payable in Queensland; or\n- (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\n- (a) the question of whether the wages are liable to payroll tax and the mental health levy under this Act must be decided by reference only to the services performed or rendered by the employee for the employer during the most recent earlier month in which the employee performed or rendered services for the employer; and\n- (b) the wages are taken to be paid or payable in relation to the services performed or rendered by the employee for the employer in that most recent earlier month.\n- (a) the wages are taken to be paid or payable in relation to services performed or rendered by the employee in the month in which the wages are paid or payable; and\n- (b) the services are taken to have been performed or rendered at a place where it may reasonably be expected that the services of the employee for the employer will first be performed.","sortOrder":15},{"sectionNumber":"sec.9A","sectionType":"section","heading":"State in which employee is based","content":"### sec.9A State in which employee is based\n\nFor this Act, the State in which an employee is based is the State in which the employee’s principal place of residence is located.\nThe State in which an employee is based must be decided by reference to the state of affairs existing during the month in which the relevant wages are paid or payable.\nIf more than 1 State would qualify as the State in which an employee is based during a month, the State in which the employee is based must be decided by reference to the state of affairs existing on the last day of that month.\nAn employee who does not have a principal place of residence is taken, for this Act, to be an employee who is not based in a State.\nIf wages are paid or payable to a corporate employee, the State in which the corporate employee is based must be worked out under section 9B instead of this section, as if a reference in section 9B to an employer were a reference to the employee.\nIn this section—\ncorporate employee means a company—\ntaken to be an employee under section 13D or 13I ; or\nto whom a payment is made that is taken to be wages under section 13L or 50 .\ns 9A ins 2010 No. 11 s 98\n(sec.9A-ssec.1) For this Act, the State in which an employee is based is the State in which the employee’s principal place of residence is located.\n(sec.9A-ssec.2) The State in which an employee is based must be decided by reference to the state of affairs existing during the month in which the relevant wages are paid or payable.\n(sec.9A-ssec.3) If more than 1 State would qualify as the State in which an employee is based during a month, the State in which the employee is based must be decided by reference to the state of affairs existing on the last day of that month.\n(sec.9A-ssec.4) An employee who does not have a principal place of residence is taken, for this Act, to be an employee who is not based in a State.\n(sec.9A-ssec.5) If wages are paid or payable to a corporate employee, the State in which the corporate employee is based must be worked out under section 9B instead of this section, as if a reference in section 9B to an employer were a reference to the employee.\n(sec.9A-ssec.6) In this section— corporate employee means a company— taken to be an employee under section 13D or 13I ; or to whom a payment is made that is taken to be wages under section 13L or 50 .\n- (a) taken to be an employee under section 13D or 13I ; or\n- (b) to whom a payment is made that is taken to be wages under section 13L or 50 .","sortOrder":16},{"sectionNumber":"sec.9B","sectionType":"section","heading":"State in which employer is based","content":"### sec.9B State in which employer is based\n\nFor this Act, the State in which an employer is based is—\nif the employer has an ABN—the State in which the employer’s registered business address is located; or\notherwise—the State in which the employer’s principal place of business is located.\nIf wages are paid or payable in connection with a business carried on by an employer under a trust, the employer’s registered business address is—\nif the trust has an ABN—the registered business address of the trust; or\notherwise—the registered business address of the trustee of the trust.\nIf an employer has 2 or more registered business addresses located in different States at the same time, the State in which the employer is based at that time is the State in which the employer’s principal place of business is located.\nThe State in which an employer is based must be decided by reference to the state of affairs existing during the month in which the relevant wages are paid or payable.\nIf more than 1 State would qualify as the State in which an employer is based in a month, the State in which the employer is based must be decided by reference to the state of affairs existing on the last day of that month.\nAn employer who has neither a registered business address nor a principal place of business is taken, for this Act, to be an employer who is not based in a State.\nIn this section—\nABN means an ABN (Australian Business Number) under the A New Tax System (Australian Business Number) Act 1999 (Cwlth) .\nregistered business address means an address for service of notices under the A New Tax System (Australian Business Number) Act 1999 (Cwlth) as shown in the Australian Business Register kept under that Act.\ns 9B ins 2010 No. 11 s 98\n(sec.9B-ssec.1) For this Act, the State in which an employer is based is— if the employer has an ABN—the State in which the employer’s registered business address is located; or otherwise—the State in which the employer’s principal place of business is located.\n(sec.9B-ssec.2) If wages are paid or payable in connection with a business carried on by an employer under a trust, the employer’s registered business address is— if the trust has an ABN—the registered business address of the trust; or otherwise—the registered business address of the trustee of the trust.\n(sec.9B-ssec.3) If an employer has 2 or more registered business addresses located in different States at the same time, the State in which the employer is based at that time is the State in which the employer’s principal place of business is located.\n(sec.9B-ssec.4) The State in which an employer is based must be decided by reference to the state of affairs existing during the month in which the relevant wages are paid or payable.\n(sec.9B-ssec.5) If more than 1 State would qualify as the State in which an employer is based in a month, the State in which the employer is based must be decided by reference to the state of affairs existing on the last day of that month.\n(sec.9B-ssec.6) An employer who has neither a registered business address nor a principal place of business is taken, for this Act, to be an employer who is not based in a State.\n(sec.9B-ssec.7) In this section— ABN means an ABN (Australian Business Number) under the A New Tax System (Australian Business Number) Act 1999 (Cwlth) . registered business address means an address for service of notices under the A New Tax System (Australian Business Number) Act 1999 (Cwlth) as shown in the Australian Business Register kept under that Act.\n- (a) if the employer has an ABN—the State in which the employer’s registered business address is located; or\n- (b) otherwise—the State in which the employer’s principal place of business is located.\n- (a) if the trust has an ABN—the registered business address of the trust; or\n- (b) otherwise—the registered business address of the trustee of the trust.","sortOrder":17},{"sectionNumber":"sec.9C","sectionType":"section","heading":"Place and day of payment of wages","content":"### sec.9C Place and day of payment of wages\n\nFor this Act, wages are taken to have been paid at a place if, for the payment of the wages—\nan instrument is sent or given or an amount is transferred by an employer to a person or a person’s agent at the place; or\nan instruction is given by an employer for the crediting of an amount to the account of a person or a person’s agent at the place.\nThe wages are taken to have been paid on the day the instrument was sent or given, the amount was transferred, or the account was credited.\nSubject to subsection (4) , wages are taken to be payable at the place they are paid.\nWages that are not paid by the end of the month in which they are payable are taken to be payable at—\nthe place where wages were last paid by the employer for the employee; or\nif wages have not previously been paid by the employer for the employee—the place where the employee last performed or rendered services for the employer before the wages became payable.\nIf wages paid or payable in the same month by the same employer for the same employee are paid or payable in more than 1 State, the wages paid or payable in that month are taken to be paid or payable in the State in which the highest proportion of the wages are paid or payable.\nSection 9 requires all wages paid or payable in the same month by the same employer for the same employee to be aggregated for deciding whether the wages are liable to payroll tax or the mental health levy under this Act. Subsection (5) ensures only 1 State can be considered to be the State in which the wages are paid or payable.\nThis section is subject to section 13W .\nIn this section—\ninstrument includes a cheque, bill of exchange, promissory note, money order, postal order issued by a post office or any other instrument.\ns 9C ins 2010 No. 11 s 98\namd 2022 No. 30 s 17\n(sec.9C-ssec.1) For this Act, wages are taken to have been paid at a place if, for the payment of the wages— an instrument is sent or given or an amount is transferred by an employer to a person or a person’s agent at the place; or an instruction is given by an employer for the crediting of an amount to the account of a person or a person’s agent at the place.\n(sec.9C-ssec.2) The wages are taken to have been paid on the day the instrument was sent or given, the amount was transferred, or the account was credited.\n(sec.9C-ssec.3) Subject to subsection (4) , wages are taken to be payable at the place they are paid.\n(sec.9C-ssec.4) Wages that are not paid by the end of the month in which they are payable are taken to be payable at— the place where wages were last paid by the employer for the employee; or if wages have not previously been paid by the employer for the employee—the place where the employee last performed or rendered services for the employer before the wages became payable.\n(sec.9C-ssec.5) If wages paid or payable in the same month by the same employer for the same employee are paid or payable in more than 1 State, the wages paid or payable in that month are taken to be paid or payable in the State in which the highest proportion of the wages are paid or payable. Section 9 requires all wages paid or payable in the same month by the same employer for the same employee to be aggregated for deciding whether the wages are liable to payroll tax or the mental health levy under this Act. Subsection (5) ensures only 1 State can be considered to be the State in which the wages are paid or payable.\n(sec.9C-ssec.6) This section is subject to section 13W .\n(sec.9C-ssec.7) In this section— instrument includes a cheque, bill of exchange, promissory note, money order, postal order issued by a post office or any other instrument.\n- (a) an instrument is sent or given or an amount is transferred by an employer to a person or a person’s agent at the place; or\n- (b) an instruction is given by an employer for the crediting of an amount to the account of a person or a person’s agent at the place.\n- (a) the place where wages were last paid by the employer for the employee; or\n- (b) if wages have not previously been paid by the employer for the employee—the place where the employee last performed or rendered services for the employer before the wages became payable.","sortOrder":18},{"sectionNumber":"sec.10","sectionType":"section","heading":"Imposition of payroll tax on taxable wages","content":"### sec.10 Imposition of payroll tax on taxable wages\n\nSubject to, and in accordance with, the provisions of this Act, there shall be charged, levied and paid for the use of Her Majesty on all taxable wages payroll tax at the rate of 4.75% of the taxable wages paid or payable in the financial year ending 30 June 2020 or in a later financial year.\nHowever, the rate of payroll tax is increased for an employer to 4.95% of taxable wages for each return period during which—\nif the employer is a member of a group—the total of the taxable wages and interstate wages paid or payable by the members of the group is more than the threshold amount; or\notherwise—the total of the taxable wages and interstate wages paid or payable by the employer is more than the threshold amount.\nThe rate of payroll tax imposed under this section is subject to any discount that may apply under section 10A .\nIn this section—\nthreshold amount means—\nfor an annual return period—$6,500,000; or\nfor a periodic return period that is a month—$541,666; or\nfor any other period—the amount worked out using the following formula—\nwhere—\nAA means $6,500,000.\nFYD means the number of days in the financial year in which the period occurs.\nPD means the number of days in the period.\nTA means the threshold amount.\ns 10 amd 1973 No. 45 s 3 (retro); 1974 No. 59 s 3 ; 1999 No. 78 s 9 ; 2002 No. 17 s 52 ; 2009 No. 19 s 73 ; 2019 No. 20 s 32\n(sec.10-ssec.1) Subject to, and in accordance with, the provisions of this Act, there shall be charged, levied and paid for the use of Her Majesty on all taxable wages payroll tax at the rate of 4.75% of the taxable wages paid or payable in the financial year ending 30 June 2020 or in a later financial year.\n(sec.10-ssec.2) However, the rate of payroll tax is increased for an employer to 4.95% of taxable wages for each return period during which— if the employer is a member of a group—the total of the taxable wages and interstate wages paid or payable by the members of the group is more than the threshold amount; or otherwise—the total of the taxable wages and interstate wages paid or payable by the employer is more than the threshold amount.\n(sec.10-ssec.3) The rate of payroll tax imposed under this section is subject to any discount that may apply under section 10A .\n(sec.10-ssec.4) In this section— threshold amount means— for an annual return period—$6,500,000; or for a periodic return period that is a month—$541,666; or for any other period—the amount worked out using the following formula— where— AA means $6,500,000. FYD means the number of days in the financial year in which the period occurs. PD means the number of days in the period. TA means the threshold amount.\n- (a) if the employer is a member of a group—the total of the taxable wages and interstate wages paid or payable by the members of the group is more than the threshold amount; or\n- (b) otherwise—the total of the taxable wages and interstate wages paid or payable by the employer is more than the threshold amount.\n- (a) for an annual return period—$6,500,000; or\n- (b) for a periodic return period that is a month—$541,666; or\n- (c) for any other period—the amount worked out using the following formula— where— AA means $6,500,000. FYD means the number of days in the financial year in which the period occurs. PD means the number of days in the period. TA means the threshold amount.","sortOrder":19},{"sectionNumber":"sec.10A","sectionType":"section","heading":"Discount for regional employers","content":"### sec.10A Discount for regional employers\n\nThis section applies to the return periods occurring in the financial years ending 30 June 2020, 2021, 2022, 2023, 2024, 2025, 2026, 2027, 2028, 2029 and 2030.\nSubject to subsection (4) , for each return period, a regional employer is entitled to a discount of 1% on the rate of payroll tax imposed on taxable wages under section 10 .\nAn employer is a regional employer for a return period if, during that period, the employer—\nhas a principal place of employment in regional Queensland; and\npays at least 85% of taxable wages to regional employees.\nA regional employer is not entitled to a discount under subsection (2) for a return period ending after 30 June 2024 if the total amount of taxable wages paid or payable by the employer during that return period is more than the wage threshold.\nIn this section—\nprincipal place of employment , of an employer, means—\nif the employer has an ABN—the place at which the employer’s registered business address is located; or\notherwise—the place at which the employer’s principal place of business is located.\nregional employee means an employee whose principal place of residence is located in regional Queensland.\nregional Queensland means the following areas of the State as identified under statistical area level 4 in the document Australian Statistical Geography Standard, published by the Australian Bureau of Statistics—\nCairns;\nCentral Queensland;\nDarling Downs Maranoa;\nMackay - Isaac - Whitsunday;\nQueensland - Outback;\nTownsville;\nWide Bay.\nwage threshold means—\nfor an annual return period—$350,000,000; or\nfor a periodic return period that is a month—$29,166,666; or\nfor any other period—the amount worked out using the following formula—\nwhere—\nAA means $350,000,000.\nFYD means the number of days in the financial year in which the period occurs.\nPD means the number of days in the period.\nWT means the wage threshold.\ns 10A ins 2019 No. 20 s 33\namd 2023 No. 18 s 23 ; 2024 No. 35 s 19\n(sec.10A-ssec.1) This section applies to the return periods occurring in the financial years ending 30 June 2020, 2021, 2022, 2023, 2024, 2025, 2026, 2027, 2028, 2029 and 2030.\n(sec.10A-ssec.2) Subject to subsection (4) , for each return period, a regional employer is entitled to a discount of 1% on the rate of payroll tax imposed on taxable wages under section 10 .\n(sec.10A-ssec.3) An employer is a regional employer for a return period if, during that period, the employer— has a principal place of employment in regional Queensland; and pays at least 85% of taxable wages to regional employees.\n(sec.10A-ssec.4) A regional employer is not entitled to a discount under subsection (2) for a return period ending after 30 June 2024 if the total amount of taxable wages paid or payable by the employer during that return period is more than the wage threshold.\n(sec.10A-ssec.5) In this section— principal place of employment , of an employer, means— if the employer has an ABN—the place at which the employer’s registered business address is located; or otherwise—the place at which the employer’s principal place of business is located. regional employee means an employee whose principal place of residence is located in regional Queensland. regional Queensland means the following areas of the State as identified under statistical area level 4 in the document Australian Statistical Geography Standard, published by the Australian Bureau of Statistics— Cairns; Central Queensland; Darling Downs Maranoa; Mackay - Isaac - Whitsunday; Queensland - Outback; Townsville; Wide Bay. wage threshold means— for an annual return period—$350,000,000; or for a periodic return period that is a month—$29,166,666; or for any other period—the amount worked out using the following formula— where— AA means $350,000,000. FYD means the number of days in the financial year in which the period occurs. PD means the number of days in the period. WT means the wage threshold.\n- (a) has a principal place of employment in regional Queensland; and\n- (b) pays at least 85% of taxable wages to regional employees.\n- (a) if the employer has an ABN—the place at which the employer’s registered business address is located; or\n- (b) otherwise—the place at which the employer’s principal place of business is located.\n- (a) Cairns;\n- (b) Central Queensland;\n- (c) Darling Downs Maranoa;\n- (d) Mackay - Isaac - Whitsunday;\n- (e) Queensland - Outback;\n- (f) Townsville;\n- (g) Wide Bay.\n- (a) for an annual return period—$350,000,000; or\n- (b) for a periodic return period that is a month—$29,166,666; or\n- (c) for any other period—the amount worked out using the following formula— where— AA means $350,000,000. FYD means the number of days in the financial year in which the period occurs. PD means the number of days in the period. WT means the wage threshold.","sortOrder":20},{"sectionNumber":"sec.11","sectionType":"section","heading":"When liability for payroll tax arises","content":"### sec.11 When liability for payroll tax arises\n\nA liability for payroll tax imposed on taxable wages arises on the return date for lodgement by an employer of a return.\ns 11 prev s 11 amd 1975 No. 80 s 7\nom 1979 No. 54 s 6\npres s 11 ins 2004 No. 46 s 8\namd 2009 No. 19 s 73","sortOrder":21},{"sectionNumber":"sec.12","sectionType":"section","heading":"Employer to pay payroll tax","content":"### sec.12 Employer to pay payroll tax\n\nPayroll tax shall be paid by the employer by whom the taxable wages are paid or payable.\ns 12 amd 2009 No. 19 s 73","sortOrder":22},{"sectionNumber":"sec.12A","sectionType":"section","heading":"Imposition of mental health levy on taxable wages","content":"### sec.12A Imposition of mental health levy on taxable wages\n\nA mental health levy is imposed under this part on particular taxable wages paid or payable in a financial year.\nAmounts attributable to the levy may be used only for providing a service or infrastructure that is consistent with—\nthe main objects stated in the Mental Health Act 2016 , section 3 (1) , including the way in which the main objects of that Act are to be achieved; or\nthe guiding principles stated in the Queensland Mental Health Commission Act 2013 , section 5 (2) to (5) .\nA reference in subsection (2) to amounts attributable to the levy does not include amounts of penalty tax or unpaid tax interest, a penalty amount under section 90 or an amount recovered because of the imposition of a penalty for an offence.\ns 12A ins 2022 No. 14 s 81\namd 2022 No. 30 s 18\n(sec.12A-ssec.1) A mental health levy is imposed under this part on particular taxable wages paid or payable in a financial year.\n(sec.12A-ssec.2) Amounts attributable to the levy may be used only for providing a service or infrastructure that is consistent with— the main objects stated in the Mental Health Act 2016 , section 3 (1) , including the way in which the main objects of that Act are to be achieved; or the guiding principles stated in the Queensland Mental Health Commission Act 2013 , section 5 (2) to (5) .\n(sec.12A-ssec.3) A reference in subsection (2) to amounts attributable to the levy does not include amounts of penalty tax or unpaid tax interest, a penalty amount under section 90 or an amount recovered because of the imposition of a penalty for an offence.\n- (a) the main objects stated in the Mental Health Act 2016 , section 3 (1) , including the way in which the main objects of that Act are to be achieved; or\n- (b) the guiding principles stated in the Queensland Mental Health Commission Act 2013 , section 5 (2) to (5) .","sortOrder":23},{"sectionNumber":"sec.12B","sectionType":"section","heading":"When liability for mental health levy arises","content":"### sec.12B When liability for mental health levy arises\n\nLiability for the mental health levy imposed on taxable wages arises on the return date for lodgement by an employer of a return.\ns 12B ins 2022 No. 14 s 81","sortOrder":24},{"sectionNumber":"sec.12C","sectionType":"section","heading":"Particular employer to pay mental health levy","content":"### sec.12C Particular employer to pay mental health levy\n\nThe mental health levy must be paid by an employer as provided under divisions 5A , 5B and 5C .\ns 12C ins 2022 No. 14 s 81","sortOrder":25},{"sectionNumber":"sec.13","sectionType":"section","heading":"Value of taxable wages","content":"### sec.13 Value of taxable wages\n\nThe value of taxable wages that are paid or payable in kind by an employer (other than fringe benefits under the Fringe Benefits Assessment Act ) is the value under the regulations.\nThe employer must give evidence of the value of the taxable wages to the commissioner if asked by the commissioner.\nIf the commissioner is not satisfied with the evidence given by the employer, the commissioner may appoint a person to value the taxable wages.\nIf the value stated by the person appointed under subsection (3) is more than the value stated by the employer, the commissioner may claim all or part of the valuation costs from the employer.\nThe value of taxable wages comprising a fringe benefit under the Fringe Benefits Assessment Act is, unless otherwise prescribed by regulation, the value worked out using the following formula—\nwhere—\nFBT rate means the rate of fringe benefits tax imposed under the Fringe Benefits Assessment Act that applies when the employer’s liability for payroll tax or the mental health levy on the taxable wages arises.\nTV means—\nif paragraph (b) does not apply—the value that would be the taxable value of the taxable wages as a fringe benefit for the Fringe Benefits Assessment Act ; or\nif the fringe benefit is an amortised fringe benefit under the Fringe Benefits Assessment Act , section 65CA —the amortised amount of the benefit calculated under that section.\nV means the value of the taxable wages.\nThis section does not apply to taxable wages comprising the grant of a share or option to which division 1C applies.\nSee section 13U (Value of taxable wages).\ns 13 ins 1993 No. 51 s 16\namd 1999 No. 78 s 10 ; 2002 No. 17 s 53 ; 2004 No. 46 s 9 ; 2008 No. 16 s 8 ; 2009 No. 19 s 73 ; 2011 No. 8 s 78 ; 2022 No. 30 s 19\n(sec.13-ssec.1) The value of taxable wages that are paid or payable in kind by an employer (other than fringe benefits under the Fringe Benefits Assessment Act ) is the value under the regulations.\n(sec.13-ssec.2) The employer must give evidence of the value of the taxable wages to the commissioner if asked by the commissioner.\n(sec.13-ssec.3) If the commissioner is not satisfied with the evidence given by the employer, the commissioner may appoint a person to value the taxable wages.\n(sec.13-ssec.4) If the value stated by the person appointed under subsection (3) is more than the value stated by the employer, the commissioner may claim all or part of the valuation costs from the employer.\n(sec.13-ssec.5) The value of taxable wages comprising a fringe benefit under the Fringe Benefits Assessment Act is, unless otherwise prescribed by regulation, the value worked out using the following formula— where— FBT rate means the rate of fringe benefits tax imposed under the Fringe Benefits Assessment Act that applies when the employer’s liability for payroll tax or the mental health levy on the taxable wages arises. TV means— if paragraph (b) does not apply—the value that would be the taxable value of the taxable wages as a fringe benefit for the Fringe Benefits Assessment Act ; or if the fringe benefit is an amortised fringe benefit under the Fringe Benefits Assessment Act , section 65CA —the amortised amount of the benefit calculated under that section. V means the value of the taxable wages.\n(sec.13-ssec.6) This section does not apply to taxable wages comprising the grant of a share or option to which division 1C applies. See section 13U (Value of taxable wages).\n- (a) if paragraph (b) does not apply—the value that would be the taxable value of the taxable wages as a fringe benefit for the Fringe Benefits Assessment Act ; or\n- (b) if the fringe benefit is an amortised fringe benefit under the Fringe Benefits Assessment Act , section 65CA —the amortised amount of the benefit calculated under that section.","sortOrder":26},{"sectionNumber":"pt.2-div.1A","sectionType":"division","heading":"Contractor provisions","content":"## Contractor provisions","sortOrder":27},{"sectionNumber":"sec.13A","sectionType":"section","heading":"Definitions for div 1A","content":"### sec.13A Definitions for div 1A\n\nIn this division—\ncontract includes an agreement, arrangement or undertaking, whether formal or informal and whether express or implied.\nrelevant contract employee see section 13D (2) .\nre-supply , in relation to goods acquired from a person, includes—\nsupply to the person, or, if the person is a member of a group, to another group member, the acquired goods in an altered form or condition; and\nsupply to the person, or, if the person is a member of a group, to another group member, other goods in which the acquired goods have been incorporated.\nservices includes results, whether goods or services, of work performed.\nsupply includes—\nsupply by way of sale, exchange, lease, hire, or hire purchase; and\nin relation to services, includes the providing, granting or conferring of services.\ns 13A ins 2008 No. 16 s 9\n- (a) supply to the person, or, if the person is a member of a group, to another group member, the acquired goods in an altered form or condition; and\n- (b) supply to the person, or, if the person is a member of a group, to another group member, other goods in which the acquired goods have been incorporated.\n- (a) supply by way of sale, exchange, lease, hire, or hire purchase; and\n- (b) in relation to services, includes the providing, granting or conferring of services.","sortOrder":28},{"sectionNumber":"sec.13B","sectionType":"section","heading":"Meaning of relevant contract","content":"### sec.13B Meaning of relevant contract\n\nA relevant contract is a contract under which a person (the designated person ), in the course of a business carried on by the designated person—\nsupplies to another person services in relation to the performance of work; or\nhas supplied to the designated person the services of persons in relation to the performance of work; or\ngives goods to individuals for work to be performed by those individuals in respect of the goods and for the goods to be re-supplied.\nHowever, a relevant contract does not include a contract of service or a contract under which a person (the designated person ), in the course of a business carried on by the designated person—\nis supplied with services in relation to the performance of work, if the services are ancillary to—\nthe supply of goods under the contract by the person by whom the services are supplied; or\nthe use of goods that are the property of the person by whom the services are supplied; or\nis supplied with services in relation to the performance of work, if—\nthe services are of a kind not ordinarily required by the designated person and are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally; or\nthe services are of a kind ordinarily required by the designated person for less than 180 days in a financial year; or\nthe services are provided for a period that does not exceed 90 days or for periods that, in the aggregate, do not exceed 90 days in the relevant financial year and are not services—\nprovided by a person by whom similar services are provided to the designated person; or\nin relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person;\nfor periods that, in the aggregate, exceed 90 days in the relevant financial year; or\nthe services are supplied under a contract to which subparagraphs (i) to (iii) do not apply and the commissioner is satisfied the services are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally in the relevant financial year; or\nis supplied by a person (the contractor ) with services in relation to the performance of work under a contract to which paragraphs (a) and (b) do not apply, if the work to which the services relate is performed—\nby 2 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\nif the contractor is a partnership of 2 or more individuals—by 1 or more of the members of the partnership and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\nif the contractor is an individual—by the contractor and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\nis supplied with—\nservices solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them; or\nservices solely in relation to the procurement of persons desiring to be insured by the designated person; or\nservices in relation to the door-to-door sale of goods solely for domestic purposes on behalf of the designated person.\nFor subsection (2) (b) , relevant financial year means the financial year during which the designated person is supplied with the services.\nSubsection (2) (a) , (b) , (c) or (d) does not apply to a contract under which any additional services or work of a kind not covered by the relevant subsection is supplied or performed.\nSubsection (2) does not apply if the commissioner is satisfied the contract or arrangement under which the services are supplied was entered into with an intention either directly or indirectly of avoiding the payment of tax by any person.\nAn employment agency contract under which services are supplied by an employment agent, or a service provider is procured by an employment agent, is not a relevant contract.\ns 13B ins 2008 No. 16 s 9\namd 2015 No. 4 s 63\n(sec.13B-ssec.1) A relevant contract is a contract under which a person (the designated person ), in the course of a business carried on by the designated person— supplies to another person services in relation to the performance of work; or has supplied to the designated person the services of persons in relation to the performance of work; or gives goods to individuals for work to be performed by those individuals in respect of the goods and for the goods to be re-supplied.\n(sec.13B-ssec.2) However, a relevant contract does not include a contract of service or a contract under which a person (the designated person ), in the course of a business carried on by the designated person— is supplied with services in relation to the performance of work, if the services are ancillary to— the supply of goods under the contract by the person by whom the services are supplied; or the use of goods that are the property of the person by whom the services are supplied; or is supplied with services in relation to the performance of work, if— the services are of a kind not ordinarily required by the designated person and are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally; or the services are of a kind ordinarily required by the designated person for less than 180 days in a financial year; or the services are provided for a period that does not exceed 90 days or for periods that, in the aggregate, do not exceed 90 days in the relevant financial year and are not services— provided by a person by whom similar services are provided to the designated person; or in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person; for periods that, in the aggregate, exceed 90 days in the relevant financial year; or the services are supplied under a contract to which subparagraphs (i) to (iii) do not apply and the commissioner is satisfied the services are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally in the relevant financial year; or is supplied by a person (the contractor ) with services in relation to the performance of work under a contract to which paragraphs (a) and (b) do not apply, if the work to which the services relate is performed— by 2 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or if the contractor is a partnership of 2 or more individuals—by 1 or more of the members of the partnership and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or if the contractor is an individual—by the contractor and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or is supplied with— services solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them; or services solely in relation to the procurement of persons desiring to be insured by the designated person; or services in relation to the door-to-door sale of goods solely for domestic purposes on behalf of the designated person.\n(sec.13B-ssec.3) For subsection (2) (b) , relevant financial year means the financial year during which the designated person is supplied with the services.\n(sec.13B-ssec.3A) Subsection (2) (a) , (b) , (c) or (d) does not apply to a contract under which any additional services or work of a kind not covered by the relevant subsection is supplied or performed.\n(sec.13B-ssec.4) Subsection (2) does not apply if the commissioner is satisfied the contract or arrangement under which the services are supplied was entered into with an intention either directly or indirectly of avoiding the payment of tax by any person.\n(sec.13B-ssec.5) An employment agency contract under which services are supplied by an employment agent, or a service provider is procured by an employment agent, is not a relevant contract.\n- (a) supplies to another person services in relation to the performance of work; or\n- (b) has supplied to the designated person the services of persons in relation to the performance of work; or\n- (c) gives goods to individuals for work to be performed by those individuals in respect of the goods and for the goods to be re-supplied.\n- (a) is supplied with services in relation to the performance of work, if the services are ancillary to— (i) the supply of goods under the contract by the person by whom the services are supplied; or (ii) the use of goods that are the property of the person by whom the services are supplied; or\n- (i) the supply of goods under the contract by the person by whom the services are supplied; or\n- (ii) the use of goods that are the property of the person by whom the services are supplied; or\n- (b) is supplied with services in relation to the performance of work, if— (i) the services are of a kind not ordinarily required by the designated person and are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally; or (ii) the services are of a kind ordinarily required by the designated person for less than 180 days in a financial year; or (iii) the services are provided for a period that does not exceed 90 days or for periods that, in the aggregate, do not exceed 90 days in the relevant financial year and are not services— (A) provided by a person by whom similar services are provided to the designated person; or (B) in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person; for periods that, in the aggregate, exceed 90 days in the relevant financial year; or (iv) the services are supplied under a contract to which subparagraphs (i) to (iii) do not apply and the commissioner is satisfied the services are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally in the relevant financial year; or\n- (i) the services are of a kind not ordinarily required by the designated person and are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally; or\n- (ii) the services are of a kind ordinarily required by the designated person for less than 180 days in a financial year; or\n- (iii) the services are provided for a period that does not exceed 90 days or for periods that, in the aggregate, do not exceed 90 days in the relevant financial year and are not services— (A) provided by a person by whom similar services are provided to the designated person; or (B) in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person; for periods that, in the aggregate, exceed 90 days in the relevant financial year; or\n- (A) provided by a person by whom similar services are provided to the designated person; or\n- (B) in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person;\n- (iv) the services are supplied under a contract to which subparagraphs (i) to (iii) do not apply and the commissioner is satisfied the services are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally in the relevant financial year; or\n- (c) is supplied by a person (the contractor ) with services in relation to the performance of work under a contract to which paragraphs (a) and (b) do not apply, if the work to which the services relate is performed— (i) by 2 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or (ii) if the contractor is a partnership of 2 or more individuals—by 1 or more of the members of the partnership and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or (iii) if the contractor is an individual—by the contractor and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\n- (i) by 2 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\n- (ii) if the contractor is a partnership of 2 or more individuals—by 1 or more of the members of the partnership and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\n- (iii) if the contractor is an individual—by the contractor and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\n- (d) is supplied with— (i) services solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them; or (ii) services solely in relation to the procurement of persons desiring to be insured by the designated person; or (iii) services in relation to the door-to-door sale of goods solely for domestic purposes on behalf of the designated person.\n- (i) services solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them; or\n- (ii) services solely in relation to the procurement of persons desiring to be insured by the designated person; or\n- (iii) services in relation to the door-to-door sale of goods solely for domestic purposes on behalf of the designated person.\n- (i) the supply of goods under the contract by the person by whom the services are supplied; or\n- (ii) the use of goods that are the property of the person by whom the services are supplied; or\n- (i) the services are of a kind not ordinarily required by the designated person and are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally; or\n- (ii) the services are of a kind ordinarily required by the designated person for less than 180 days in a financial year; or\n- (iii) the services are provided for a period that does not exceed 90 days or for periods that, in the aggregate, do not exceed 90 days in the relevant financial year and are not services— (A) provided by a person by whom similar services are provided to the designated person; or (B) in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person; for periods that, in the aggregate, exceed 90 days in the relevant financial year; or\n- (A) provided by a person by whom similar services are provided to the designated person; or\n- (B) in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person;\n- (iv) the services are supplied under a contract to which subparagraphs (i) to (iii) do not apply and the commissioner is satisfied the services are performed or rendered by a person who ordinarily performs or renders services of that kind to the public generally in the relevant financial year; or\n- (A) provided by a person by whom similar services are provided to the designated person; or\n- (B) in relation to the performance of work where any of the persons who perform the work also perform similar work for the designated person;\n- (i) by 2 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\n- (ii) if the contractor is a partnership of 2 or more individuals—by 1 or more of the members of the partnership and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\n- (iii) if the contractor is an individual—by the contractor and 1 or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or\n- (i) services solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them; or\n- (ii) services solely in relation to the procurement of persons desiring to be insured by the designated person; or\n- (iii) services in relation to the door-to-door sale of goods solely for domestic purposes on behalf of the designated person.","sortOrder":29},{"sectionNumber":"sec.13C","sectionType":"section","heading":"Persons taken to be employers","content":"### sec.13C Persons taken to be employers\n\nFor this Act, a person is taken to be an employer if, under a relevant contract—\nthe person supplies services to another person; or\nthe services of other persons are supplied to the person in relation to the performance of work; or\nthe person gives goods to individuals.\nHowever, if a contract is a relevant contract under both section 13B (1) (a) and (b) —\nthe person to whom, under the contract, the services of persons are supplied in relation to the performance of work is taken to be an employer; and\ndespite subsection (1) (a) , the person who, under the contract, supplies the services is not taken to be an employer.\nA person taken to be an employer under this section is a relevant contract employer .\ns 13C ins 2008 No. 16 s 9\n(sec.13C-ssec.1) For this Act, a person is taken to be an employer if, under a relevant contract— the person supplies services to another person; or the services of other persons are supplied to the person in relation to the performance of work; or the person gives goods to individuals.\n(sec.13C-ssec.2) However, if a contract is a relevant contract under both section 13B (1) (a) and (b) — the person to whom, under the contract, the services of persons are supplied in relation to the performance of work is taken to be an employer; and despite subsection (1) (a) , the person who, under the contract, supplies the services is not taken to be an employer.\n(sec.13C-ssec.3) A person taken to be an employer under this section is a relevant contract employer .\n- (a) the person supplies services to another person; or\n- (b) the services of other persons are supplied to the person in relation to the performance of work; or\n- (c) the person gives goods to individuals.\n- (a) the person to whom, under the contract, the services of persons are supplied in relation to the performance of work is taken to be an employer; and\n- (b) despite subsection (1) (a) , the person who, under the contract, supplies the services is not taken to be an employer.","sortOrder":30},{"sectionNumber":"sec.13D","sectionType":"section","heading":"Persons taken to be employees","content":"### sec.13D Persons taken to be employees\n\nFor this Act, a person is taken to be an employee if, under a relevant contract—\nthe person performs work in relation to which services are supplied to another person; or\nthe person is an individual who re-supplies goods to an employer.\nA person taken to be an employee under this section is a relevant contract employee .\ns 13D ins 2008 No. 16 s 9\n(sec.13D-ssec.1) For this Act, a person is taken to be an employee if, under a relevant contract— the person performs work in relation to which services are supplied to another person; or the person is an individual who re-supplies goods to an employer.\n(sec.13D-ssec.2) A person taken to be an employee under this section is a relevant contract employee .\n- (a) the person performs work in relation to which services are supplied to another person; or\n- (b) the person is an individual who re-supplies goods to an employer.","sortOrder":31},{"sectionNumber":"sec.13E","sectionType":"section","heading":"Amounts taken to be wages","content":"### sec.13E Amounts taken to be wages\n\nFor this Act, the following amounts paid or payable by a relevant contract employer under a relevant contract are taken to be wages—\namounts in relation to the performance of work for which services are supplied on or after 1 July 2008 under a relevant contract;\namounts in relation to the performance of work relating to the re-supply of goods by a relevant contract employee under a relevant contract on or after 1 July 2008.\nUnder section 132 , this section applies only in relation to wages paid or payable on or after 1 July 2008.\nSubsection (1) (a) is taken to include the following, to the extent the following do not otherwise comprise wages under this Act—\na payment—\nmade by the relevant contract employer in relation to a relevant contract employee; and\nthat would be a superannuation contribution if it were made in relation to a person in the capacity of an employee;\nthe value of a share or option—\ngranted or liable to be granted by a relevant contract employer in relation to a relevant contract employee; and\nthat would comprise wages under this Act if the share or option were granted in relation to a person in the capacity of an employee.\nFor subsection (1) , an amount paid or payable on or after 1 July 2008 for the performance of work under a relevant contract is taken to be for services supplied, or goods re-supplied, on or after 1 July 2008.\nHowever, if the commissioner is satisfied any part of an amount mentioned in subsection (3) is for services supplied, or goods re-supplied, before 1 July 2008, the part is not wages.\nIf an amount mentioned in subsection (1) is included in a larger amount paid or payable by the relevant contract employer under the relevant contract, the part of the larger amount that is not attributable to the performance of work mentioned in subsection (1) (a) or (b) is the part decided by the commissioner.\ns 13E ins 2008 No. 16 s 9\n(sec.13E-ssec.1) For this Act, the following amounts paid or payable by a relevant contract employer under a relevant contract are taken to be wages— amounts in relation to the performance of work for which services are supplied on or after 1 July 2008 under a relevant contract; amounts in relation to the performance of work relating to the re-supply of goods by a relevant contract employee under a relevant contract on or after 1 July 2008. Under section 132 , this section applies only in relation to wages paid or payable on or after 1 July 2008.\n(sec.13E-ssec.2) Subsection (1) (a) is taken to include the following, to the extent the following do not otherwise comprise wages under this Act— a payment— made by the relevant contract employer in relation to a relevant contract employee; and that would be a superannuation contribution if it were made in relation to a person in the capacity of an employee; the value of a share or option— granted or liable to be granted by a relevant contract employer in relation to a relevant contract employee; and that would comprise wages under this Act if the share or option were granted in relation to a person in the capacity of an employee.\n(sec.13E-ssec.3) For subsection (1) , an amount paid or payable on or after 1 July 2008 for the performance of work under a relevant contract is taken to be for services supplied, or goods re-supplied, on or after 1 July 2008.\n(sec.13E-ssec.4) However, if the commissioner is satisfied any part of an amount mentioned in subsection (3) is for services supplied, or goods re-supplied, before 1 July 2008, the part is not wages.\n(sec.13E-ssec.5) If an amount mentioned in subsection (1) is included in a larger amount paid or payable by the relevant contract employer under the relevant contract, the part of the larger amount that is not attributable to the performance of work mentioned in subsection (1) (a) or (b) is the part decided by the commissioner.\n- (a) amounts in relation to the performance of work for which services are supplied on or after 1 July 2008 under a relevant contract;\n- (b) amounts in relation to the performance of work relating to the re-supply of goods by a relevant contract employee under a relevant contract on or after 1 July 2008.\n- (a) a payment— (i) made by the relevant contract employer in relation to a relevant contract employee; and (ii) that would be a superannuation contribution if it were made in relation to a person in the capacity of an employee;\n- (i) made by the relevant contract employer in relation to a relevant contract employee; and\n- (ii) that would be a superannuation contribution if it were made in relation to a person in the capacity of an employee;\n- (b) the value of a share or option— (i) granted or liable to be granted by a relevant contract employer in relation to a relevant contract employee; and (ii) that would comprise wages under this Act if the share or option were granted in relation to a person in the capacity of an employee.\n- (i) granted or liable to be granted by a relevant contract employer in relation to a relevant contract employee; and\n- (ii) that would comprise wages under this Act if the share or option were granted in relation to a person in the capacity of an employee.\n- (i) made by the relevant contract employer in relation to a relevant contract employee; and\n- (ii) that would be a superannuation contribution if it were made in relation to a person in the capacity of an employee;\n- (i) granted or liable to be granted by a relevant contract employer in relation to a relevant contract employee; and\n- (ii) that would comprise wages under this Act if the share or option were granted in relation to a person in the capacity of an employee.","sortOrder":32},{"sectionNumber":"sec.13F","sectionType":"section","heading":"Liability for payroll tax or mental health levy for payments taken to be wages","content":"### sec.13F Liability for payroll tax or mental health levy for payments taken to be wages\n\nIf a relevant contract employer pays payroll tax on wages comprising a payment (the primary payment ) in relation to the performance of work—\nno other person is liable for payroll tax on the primary payment; and\nanother person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for payroll tax on the secondary payment.\nIf a relevant contract employer pays the mental health levy on wages comprising a payment (the primary payment ) in relation to the performance of work—\nno other person is liable for the mental health levy on the primary payment; and\nanother person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for the mental health levy on the secondary payment.\nSubsection (2) (a) applies subject to part 2 , divisions 5B and 5C .\nSubsection (1) (b) or (2) (b) does not apply if the commissioner is satisfied either the secondary payment or the primary payment is made with an intention either directly or indirectly of avoiding the payment of tax by the relevant contract employer or another person.\ns 13F ins 2008 No. 16 s 9\namd 2009 No. 19 s 73 ; 2022 No. 30 s 20\n(sec.13F-ssec.1) If a relevant contract employer pays payroll tax on wages comprising a payment (the primary payment ) in relation to the performance of work— no other person is liable for payroll tax on the primary payment; and another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for payroll tax on the secondary payment.\n(sec.13F-ssec.2) If a relevant contract employer pays the mental health levy on wages comprising a payment (the primary payment ) in relation to the performance of work— no other person is liable for the mental health levy on the primary payment; and another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for the mental health levy on the secondary payment.\n(sec.13F-ssec.3) Subsection (2) (a) applies subject to part 2 , divisions 5B and 5C .\n(sec.13F-ssec.4) Subsection (1) (b) or (2) (b) does not apply if the commissioner is satisfied either the secondary payment or the primary payment is made with an intention either directly or indirectly of avoiding the payment of tax by the relevant contract employer or another person.\n- (a) no other person is liable for payroll tax on the primary payment; and\n- (b) another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for payroll tax on the secondary payment.\n- (a) no other person is liable for the mental health levy on the primary payment; and\n- (b) another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for the mental health levy on the secondary payment.","sortOrder":33},{"sectionNumber":"pt.2-div.1B","sectionType":"division","heading":"Employment agents","content":"## Employment agents","sortOrder":34},{"sectionNumber":"sec.13G","sectionType":"section","heading":"Meaning of employment agency contract","content":"### sec.13G Meaning of employment agency contract\n\nAn employment agency contract is a contract under which a person (an employment agent ) procures the services of another person (a service provider ) for a client of the employment agent.\nHowever, a contract is not an employment agency contract if it is, or results in the creation of, a contract of employment between the service provider and the client.\nSubsection (1) applies to a contract whether it is formal or informal, express or implied.\nFor this section—\ncontract includes agreement, arrangement and undertaking.\ns 13G ins 2008 No. 16 s 9\n(sec.13G-ssec.1) An employment agency contract is a contract under which a person (an employment agent ) procures the services of another person (a service provider ) for a client of the employment agent.\n(sec.13G-ssec.2) However, a contract is not an employment agency contract if it is, or results in the creation of, a contract of employment between the service provider and the client.\n(sec.13G-ssec.3) Subsection (1) applies to a contract whether it is formal or informal, express or implied.\n(sec.13G-ssec.4) For this section— contract includes agreement, arrangement and undertaking.","sortOrder":35},{"sectionNumber":"sec.13H","sectionType":"section","heading":"Persons taken to be employers","content":"### sec.13H Persons taken to be employers\n\nFor this Act, the employment agent under an employment agency contract is taken to be an employer.\ns 13H ins 2008 No. 16 s 9","sortOrder":36},{"sectionNumber":"sec.13I","sectionType":"section","heading":"Persons taken to be employees","content":"### sec.13I Persons taken to be employees\n\nFor this Act, the person who performs work in relation to which services are supplied to the client under an employment agency contract is taken to be an employee of the employment agent under the contract.\ns 13I ins 2008 No. 16 s 9","sortOrder":37},{"sectionNumber":"sec.13J","sectionType":"section","heading":"Amounts taken to be wages","content":"### sec.13J Amounts taken to be wages\n\nFor this Act, the following are taken to be wages paid or payable by the employment agent under an employment agency contract—\nan amount paid or payable in relation to the service provider in respect of the provision of services in connection with the contract;\nthe value of a benefit provided in relation to the provision of services in connection with the contract that would be a fringe benefit if provided to a person in the capacity of an employee;\na payment made in relation to the service provider that would be a superannuation contribution if made in relation to a person in the capacity of an employee.\nHowever, subsection (1) does not apply to an amount, benefit or payment mentioned in the subsection if—\nthe amount, benefit or payment would be exempt from payroll tax or the mental health levy under division 2 , other than section 14 (2) (j) , (k) or (l) or 14A , if it had been paid or provided by the client in relation to the service provider as an employee; and\nthe client has given the employment agent a declaration, in the approved form, that subsection (1) does not apply to the amount, benefit or payment.\ns 13J ins 2008 No. 16 s 9\namd 2009 No. 19 s 73 ; 2022 No. 30 s 21\n(sec.13J-ssec.1) For this Act, the following are taken to be wages paid or payable by the employment agent under an employment agency contract— an amount paid or payable in relation to the service provider in respect of the provision of services in connection with the contract; the value of a benefit provided in relation to the provision of services in connection with the contract that would be a fringe benefit if provided to a person in the capacity of an employee; a payment made in relation to the service provider that would be a superannuation contribution if made in relation to a person in the capacity of an employee.\n(sec.13J-ssec.2) However, subsection (1) does not apply to an amount, benefit or payment mentioned in the subsection if— the amount, benefit or payment would be exempt from payroll tax or the mental health levy under division 2 , other than section 14 (2) (j) , (k) or (l) or 14A , if it had been paid or provided by the client in relation to the service provider as an employee; and the client has given the employment agent a declaration, in the approved form, that subsection (1) does not apply to the amount, benefit or payment.\n- (a) an amount paid or payable in relation to the service provider in respect of the provision of services in connection with the contract;\n- (b) the value of a benefit provided in relation to the provision of services in connection with the contract that would be a fringe benefit if provided to a person in the capacity of an employee;\n- (c) a payment made in relation to the service provider that would be a superannuation contribution if made in relation to a person in the capacity of an employee.\n- (a) the amount, benefit or payment would be exempt from payroll tax or the mental health levy under division 2 , other than section 14 (2) (j) , (k) or (l) or 14A , if it had been paid or provided by the client in relation to the service provider as an employee; and\n- (b) the client has given the employment agent a declaration, in the approved form, that subsection (1) does not apply to the amount, benefit or payment.","sortOrder":38},{"sectionNumber":"sec.13K","sectionType":"section","heading":"Liability for payroll tax or mental health levy for payments taken to be wages","content":"### sec.13K Liability for payroll tax or mental health levy for payments taken to be wages\n\nThis section applies if an employment agent—\nunder an employment agency contract, procures the services of a service provider for a client of the agent; and\npays payroll tax or the mental health levy on an amount, benefit or payment mentioned in section 13J (1) that is paid or payable by the employment agent in connection with that contract.\nNo other person, including another person engaged to procure the services of the service provider for the employment agent’s client, is liable for payroll tax or the mental health levy on wages paid or payable for the procurement or performance of services by the service provider for the client.\nThis section applies subject to sections 13L and 13LA and part 2 , divisions 5B and 5C .\ns 13K ins 2008 No. 16 s 9\namd 2009 No. 19 s 73 ; 2022 No. 30 s 22\n(sec.13K-ssec.1) This section applies if an employment agent— under an employment agency contract, procures the services of a service provider for a client of the agent; and pays payroll tax or the mental health levy on an amount, benefit or payment mentioned in section 13J (1) that is paid or payable by the employment agent in connection with that contract.\n(sec.13K-ssec.2) No other person, including another person engaged to procure the services of the service provider for the employment agent’s client, is liable for payroll tax or the mental health levy on wages paid or payable for the procurement or performance of services by the service provider for the client.\n(sec.13K-ssec.3) This section applies subject to sections 13L and 13LA and part 2 , divisions 5B and 5C .\n- (a) under an employment agency contract, procures the services of a service provider for a client of the agent; and\n- (b) pays payroll tax or the mental health levy on an amount, benefit or payment mentioned in section 13J (1) that is paid or payable by the employment agent in connection with that contract.","sortOrder":39},{"sectionNumber":"sec.13L","sectionType":"section","heading":"Employment agency contract reducing or avoiding liability to payroll tax or mental health levy","content":"### sec.13L Employment agency contract reducing or avoiding liability to payroll tax or mental health levy\n\nIf the effect of an employment agency contract is to reduce or avoid the liability of a party to the contract to the assessment, imposition or payment of payroll tax or the mental health levy, the commissioner may—\ndisregard the contract; and\ndetermine that any party to the contract is taken to be an employer for this Act; and\ndetermine that any payment made in respect of the contract is taken to be wages for this Act.\nA reference in subsection (1) to a party to a contract includes, for a contract to which a non-DGE member of a group is a party, a reference to the DGE for the group.\nIf the commissioner makes a determination under subsection (1) , the commissioner must give written notice of the determination to the person taken to be an employer for the purposes of this Act.\nThe notice must state the facts on which the commissioner relies and the reasons for making the determination.\ns 13L ins 2008 No. 16 s 9\namd 2009 No. 19 s 73 ; 2022 No. 30 s 23\n(sec.13L-ssec.1) If the effect of an employment agency contract is to reduce or avoid the liability of a party to the contract to the assessment, imposition or payment of payroll tax or the mental health levy, the commissioner may— disregard the contract; and determine that any party to the contract is taken to be an employer for this Act; and determine that any payment made in respect of the contract is taken to be wages for this Act.\n(sec.13L-ssec.2) A reference in subsection (1) to a party to a contract includes, for a contract to which a non-DGE member of a group is a party, a reference to the DGE for the group.\n(sec.13L-ssec.3) If the commissioner makes a determination under subsection (1) , the commissioner must give written notice of the determination to the person taken to be an employer for the purposes of this Act.\n(sec.13L-ssec.4) The notice must state the facts on which the commissioner relies and the reasons for making the determination.\n- (a) disregard the contract; and\n- (b) determine that any party to the contract is taken to be an employer for this Act; and\n- (c) determine that any payment made in respect of the contract is taken to be wages for this Act.","sortOrder":40},{"sectionNumber":"sec.13LA","sectionType":"section","heading":"Particular avoidance arrangements involving employment agents","content":"### sec.13LA Particular avoidance arrangements involving employment agents\n\nThis section applies if—\nan avoidance arrangement exists in relation to an employment agency in a return period; and\nthe assumed non-adjusted tax and levy for the period is less than the assumed adjusted tax and levy for the period.\nIf this section applies in a return period, for the period—\nif the avoidance arrangement involves an employment agent acting as trustee for a client of the employment agent under a trust or acting as agent for a client of the employment agent under an employment agency contract— section 92 (1) does not apply to the trustee or agent, or in relation to the trust or employment agency contract; and\nif the avoidance arrangement involves a client of an employment agent acquiring, or clients of an employment agent jointly acquiring, a controlling interest in the business of the employment agent referable to the client or clients—the client or clients is or are taken not to have the controlling interest; and\nthe employment agent, or each employment agent, involved in the employment agency is answerable as an employer for doing everything required to be done under this Act for the payment of wages by the employment agent that are subject to payroll tax or the mental health levy under this Act (including the giving of returns and payment of payroll tax or the mental health levy); and\nif the employment agency involves more than 1 employment agent—the employment agents constitute a group.\nFor this section, a client has, or clients have, a controlling interest in a business if the client has, or the clients have, a controlling interest in the business under section 71 .\nIn subsection (1) —\na reference to the assumed non-adjusted tax and levy for a return period is a reference to the total amount of payroll tax and the mental health levy that would be payable by the employment agent or agents involved in the employment agency for the period if the amount were calculated without applying any resultant provision; and\na reference to the assumed adjusted tax and levy for a return period is a reference to the total amount of payroll tax and the mental health levy that would be payable by the employment agent or agents involved in the employment agency for the period if the amount were calculated applying each relevant resultant provision.\nTo remove any doubt about the application of subsection (4) (b) , it is declared that if an employment agency is involved in more than 1 avoidance arrangement in a return period, subsection (4) (b) is to be applied by first applying each relevant resultant provision to each avoidance arrangement and then calculating the total amount for the subsection.\nIn this section—\navoidance arrangement means an arrangement involving an employment agency if the arrangement involves 1 or more of the following—\nan employment agent acting as trustee for a client of the employment agent under a trust;\nan employment agent acting as agent for a client of the employment agent under an employment agency contract;\na client of an employment agent acquiring, or clients of an employment agent jointly acquiring, a controlling interest in the business of the employment agent referable to the client or clients.\nclient includes an individual or company that—\nunder the Duties Act 2001 , section 164 , is a related person of the client; or\nis related to the client in another way prescribed under a regulation.\nemployment agency means a business enterprise involving—\nthe business of an employment agent; or\nthe businesses of 2 or more employment agents.\nemployment agency contract see the definition employment agent for this section.\nemployment agent means a person who, by a contract, agreement, arrangement or undertaking (the employment agency contract ), procures the services of another person (the worker ) for a client of the agent, if the employment agency contract is not, and does not result in the creation of, a contract of employment between the worker and the client.\nresultant provision means subsection (2) , paragraph (a) , (b) , (c) or (d) .\nreturn period means—\nfor an employment agent who is required to lodge periodic returns—a periodic return period or financial year; or\nfor an employment agent who is exempt under section 62 from lodging periodic returns—a financial year.\ns 13LA (prev s 51) ins 1996 No. 70 s 21\namd 2001 No. 71 s 551 sch 1 ; 2004 No. 46 s 41 sch ; 2008 No. 16 s 13 (1) – (4)\nrenum and reloc 2008 No. 16 s 13 (5)\namd 2009 No. 19 ss 56 , 73 ; 2022 No. 30 s 24\n(sec.13LA-ssec.1) This section applies if— an avoidance arrangement exists in relation to an employment agency in a return period; and the assumed non-adjusted tax and levy for the period is less than the assumed adjusted tax and levy for the period.\n(sec.13LA-ssec.2) If this section applies in a return period, for the period— if the avoidance arrangement involves an employment agent acting as trustee for a client of the employment agent under a trust or acting as agent for a client of the employment agent under an employment agency contract— section 92 (1) does not apply to the trustee or agent, or in relation to the trust or employment agency contract; and if the avoidance arrangement involves a client of an employment agent acquiring, or clients of an employment agent jointly acquiring, a controlling interest in the business of the employment agent referable to the client or clients—the client or clients is or are taken not to have the controlling interest; and the employment agent, or each employment agent, involved in the employment agency is answerable as an employer for doing everything required to be done under this Act for the payment of wages by the employment agent that are subject to payroll tax or the mental health levy under this Act (including the giving of returns and payment of payroll tax or the mental health levy); and if the employment agency involves more than 1 employment agent—the employment agents constitute a group.\n(sec.13LA-ssec.3) For this section, a client has, or clients have, a controlling interest in a business if the client has, or the clients have, a controlling interest in the business under section 71 .\n(sec.13LA-ssec.4) In subsection (1) — a reference to the assumed non-adjusted tax and levy for a return period is a reference to the total amount of payroll tax and the mental health levy that would be payable by the employment agent or agents involved in the employment agency for the period if the amount were calculated without applying any resultant provision; and a reference to the assumed adjusted tax and levy for a return period is a reference to the total amount of payroll tax and the mental health levy that would be payable by the employment agent or agents involved in the employment agency for the period if the amount were calculated applying each relevant resultant provision.\n(sec.13LA-ssec.5) To remove any doubt about the application of subsection (4) (b) , it is declared that if an employment agency is involved in more than 1 avoidance arrangement in a return period, subsection (4) (b) is to be applied by first applying each relevant resultant provision to each avoidance arrangement and then calculating the total amount for the subsection.\n(sec.13LA-ssec.6) In this section— avoidance arrangement means an arrangement involving an employment agency if the arrangement involves 1 or more of the following— an employment agent acting as trustee for a client of the employment agent under a trust; an employment agent acting as agent for a client of the employment agent under an employment agency contract; a client of an employment agent acquiring, or clients of an employment agent jointly acquiring, a controlling interest in the business of the employment agent referable to the client or clients. client includes an individual or company that— under the Duties Act 2001 , section 164 , is a related person of the client; or is related to the client in another way prescribed under a regulation. employment agency means a business enterprise involving— the business of an employment agent; or the businesses of 2 or more employment agents. employment agency contract see the definition employment agent for this section. employment agent means a person who, by a contract, agreement, arrangement or undertaking (the employment agency contract ), procures the services of another person (the worker ) for a client of the agent, if the employment agency contract is not, and does not result in the creation of, a contract of employment between the worker and the client. resultant provision means subsection (2) , paragraph (a) , (b) , (c) or (d) . return period means— for an employment agent who is required to lodge periodic returns—a periodic return period or financial year; or for an employment agent who is exempt under section 62 from lodging periodic returns—a financial year.\n- (a) an avoidance arrangement exists in relation to an employment agency in a return period; and\n- (b) the assumed non-adjusted tax and levy for the period is less than the assumed adjusted tax and levy for the period.\n- (a) if the avoidance arrangement involves an employment agent acting as trustee for a client of the employment agent under a trust or acting as agent for a client of the employment agent under an employment agency contract— section 92 (1) does not apply to the trustee or agent, or in relation to the trust or employment agency contract; and\n- (b) if the avoidance arrangement involves a client of an employment agent acquiring, or clients of an employment agent jointly acquiring, a controlling interest in the business of the employment agent referable to the client or clients—the client or clients is or are taken not to have the controlling interest; and\n- (c) the employment agent, or each employment agent, involved in the employment agency is answerable as an employer for doing everything required to be done under this Act for the payment of wages by the employment agent that are subject to payroll tax or the mental health levy under this Act (including the giving of returns and payment of payroll tax or the mental health levy); and\n- (d) if the employment agency involves more than 1 employment agent—the employment agents constitute a group.\n- (a) a reference to the assumed non-adjusted tax and levy for a return period is a reference to the total amount of payroll tax and the mental health levy that would be payable by the employment agent or agents involved in the employment agency for the period if the amount were calculated without applying any resultant provision; and\n- (b) a reference to the assumed adjusted tax and levy for a return period is a reference to the total amount of payroll tax and the mental health levy that would be payable by the employment agent or agents involved in the employment agency for the period if the amount were calculated applying each relevant resultant provision.\n- (a) an employment agent acting as trustee for a client of the employment agent under a trust;\n- (b) an employment agent acting as agent for a client of the employment agent under an employment agency contract;\n- (c) a client of an employment agent acquiring, or clients of an employment agent jointly acquiring, a controlling interest in the business of the employment agent referable to the client or clients.\n- (a) under the Duties Act 2001 , section 164 , is a related person of the client; or\n- (b) is related to the client in another way prescribed under a regulation.\n- (a) the business of an employment agent; or\n- (b) the businesses of 2 or more employment agents.\n- (a) for an employment agent who is required to lodge periodic returns—a periodic return period or financial year; or\n- (b) for an employment agent who is exempt under section 62 from lodging periodic returns—a financial year.","sortOrder":41},{"sectionNumber":"pt.2-div.1C","sectionType":"division","heading":"Shares and options","content":"## Shares and options","sortOrder":42},{"sectionNumber":"sec.13M","sectionType":"section","heading":"Application of div 1C","content":"### sec.13M Application of div 1C\n\nThis division applies for paragraphs (j) and (k) of the definition of wages in the schedule.\ns 13M ins 2008 No. 16 s 9\namd 2011 No. 8 s 79","sortOrder":43},{"sectionNumber":"sec.13N","sectionType":"section","heading":"Definitions for div 1C","content":"### sec.13N Definitions for div 1C\n\nIn this division—\ndirector , of a company, includes—\na person who, under a contract or other arrangement, is to be appointed as a director of the company; and\na former director of the company.\ngranted , in relation to a share or option, see section 13O .\ngrantee , in relation to a grant of a share or option comprising wages for this Act, means the employee or director to whom the share or option is granted.\ngrantor , in relation to a grant of a share or option comprising wages for this Act, means the employer or company by whom the share or option is granted.\nrelevant day see section 13Q (2) .\nvesting day see section 13R (2) .\ns 13N ins 2008 No. 16 s 9\n- (a) a person who, under a contract or other arrangement, is to be appointed as a director of the company; and\n- (b) a former director of the company.","sortOrder":44},{"sectionNumber":"sec.13O","sectionType":"section","heading":"When share or option is granted","content":"### sec.13O When share or option is granted\n\nA share is granted to a person if—\nanother person transfers the share to the person, other than by issuing the share to the person; or\nanother person allots the share to the person; or\nthe requirements for the grant of a share prescribed under a regulation are satisfied.\nAn option is granted to a person if—\nanother person transfers the right to the share to which the option relates to the person; or\nanother person creates the right to the share to which the option relates in the person; or\nthe requirements for the grant of an option prescribed under a regulation are satisfied.\nAlso, a share or an option is granted to a person if—\nthe person acquires a legal interest in the share or right from another person other than in a way mentioned in subsection (1) or (2) ; or\nthe person acquires a beneficial interest in the share or option from another person.\ns 13O ins 2008 No. 16 s 9\nsub 2011 No. 8 s 80\n(sec.13O-ssec.1) A share is granted to a person if— another person transfers the share to the person, other than by issuing the share to the person; or another person allots the share to the person; or the requirements for the grant of a share prescribed under a regulation are satisfied.\n(sec.13O-ssec.2) An option is granted to a person if— another person transfers the right to the share to which the option relates to the person; or another person creates the right to the share to which the option relates in the person; or the requirements for the grant of an option prescribed under a regulation are satisfied.\n(sec.13O-ssec.3) Also, a share or an option is granted to a person if— the person acquires a legal interest in the share or right from another person other than in a way mentioned in subsection (1) or (2) ; or the person acquires a beneficial interest in the share or option from another person.\n- (a) another person transfers the share to the person, other than by issuing the share to the person; or\n- (b) another person allots the share to the person; or\n- (c) the requirements for the grant of a share prescribed under a regulation are satisfied.\n- (a) another person transfers the right to the share to which the option relates to the person; or\n- (b) another person creates the right to the share to which the option relates in the person; or\n- (c) the requirements for the grant of an option prescribed under a regulation are satisfied.\n- (a) the person acquires a legal interest in the share or right from another person other than in a way mentioned in subsection (1) or (2) ; or\n- (b) the person acquires a beneficial interest in the share or option from another person.","sortOrder":45},{"sectionNumber":"sec.13P","sectionType":"section","heading":"Grant of share because of exercise of option","content":"### sec.13P Grant of share because of exercise of option\n\nDespite paragraphs (j) and (k) of the definition of wages in the schedule, the grant of a share by a grantor does not comprise wages if—\nthe grantor is required to grant the share because a person has exercised an option; and\neither—\nthe grant of the option to the person comprises wages for this Act; or\nthe option was granted to the person before 1 July 2008.\ns 13P ins 2008 No. 16 s 9\namd 2011 No. 8 s 81\n- (a) the grantor is required to grant the share because a person has exercised an option; and\n- (b) either— (i) the grant of the option to the person comprises wages for this Act; or (ii) the option was granted to the person before 1 July 2008.\n- (i) the grant of the option to the person comprises wages for this Act; or\n- (ii) the option was granted to the person before 1 July 2008.\n- (i) the grant of the option to the person comprises wages for this Act; or\n- (ii) the option was granted to the person before 1 July 2008.","sortOrder":46},{"sectionNumber":"sec.13Q","sectionType":"section","heading":"Day on which wages are paid or payable","content":"### sec.13Q Day on which wages are paid or payable\n\nWages comprising the grant of a share or option are taken to be paid or payable on the relevant day.\nThe relevant day is the day the grantor elects under this division to treat as the day on which the wages comprising the grant of the share or option are paid or payable.\ns 13Q ins 2008 No. 16 s 9\n(sec.13Q-ssec.1) Wages comprising the grant of a share or option are taken to be paid or payable on the relevant day.\n(sec.13Q-ssec.2) The relevant day is the day the grantor elects under this division to treat as the day on which the wages comprising the grant of the share or option are paid or payable.","sortOrder":47},{"sectionNumber":"sec.13R","sectionType":"section","heading":"Election by grantor of relevant day","content":"### sec.13R Election by grantor of relevant day\n\nA grantor may elect to treat either of the following as the day on which wages comprising the grant of a share or option are paid or payable—\nthe day the share or option is granted to the grantee;\nthe vesting day for the share or option.\nThe vesting day —\nfor a share—is the first of the following days—\nthe day the share vests in the grantee;\nthe day that is 7 years after the day the share is granted to the grantee; or\nfor an option—is the first of the following days—\nthe day the share to which the option relates is granted to the grantee;\nthe day the grantee exercises a right under the option to have the share to which it relates transferred or allotted to, or vest in, the grantee;\nthe day that is 7 years after the day the option is granted to the grantee.\nFor subsection (2) , a share vests in the grantee when—\nany conditions applying to the grant of the share have been met; and\nthe grantee’s legal or beneficial interest in the share can not be rescinded.\ns 13R ins 2008 No. 16 s 9\namd 2011 No. 8 s 82\n(sec.13R-ssec.1) A grantor may elect to treat either of the following as the day on which wages comprising the grant of a share or option are paid or payable— the day the share or option is granted to the grantee; the vesting day for the share or option.\n(sec.13R-ssec.2) The vesting day — for a share—is the first of the following days— the day the share vests in the grantee; the day that is 7 years after the day the share is granted to the grantee; or for an option—is the first of the following days— the day the share to which the option relates is granted to the grantee; the day the grantee exercises a right under the option to have the share to which it relates transferred or allotted to, or vest in, the grantee; the day that is 7 years after the day the option is granted to the grantee.\n(sec.13R-ssec.3) For subsection (2) , a share vests in the grantee when— any conditions applying to the grant of the share have been met; and the grantee’s legal or beneficial interest in the share can not be rescinded.\n- (a) the day the share or option is granted to the grantee;\n- (b) the vesting day for the share or option.\n- (a) for a share—is the first of the following days— (i) the day the share vests in the grantee; (ii) the day that is 7 years after the day the share is granted to the grantee; or\n- (i) the day the share vests in the grantee;\n- (ii) the day that is 7 years after the day the share is granted to the grantee; or\n- (b) for an option—is the first of the following days— (i) the day the share to which the option relates is granted to the grantee; (ii) the day the grantee exercises a right under the option to have the share to which it relates transferred or allotted to, or vest in, the grantee; (iii) the day that is 7 years after the day the option is granted to the grantee.\n- (i) the day the share to which the option relates is granted to the grantee;\n- (ii) the day the grantee exercises a right under the option to have the share to which it relates transferred or allotted to, or vest in, the grantee;\n- (iii) the day that is 7 years after the day the option is granted to the grantee.\n- (i) the day the share vests in the grantee;\n- (ii) the day that is 7 years after the day the share is granted to the grantee; or\n- (i) the day the share to which the option relates is granted to the grantee;\n- (ii) the day the grantee exercises a right under the option to have the share to which it relates transferred or allotted to, or vest in, the grantee;\n- (iii) the day that is 7 years after the day the option is granted to the grantee.\n- (a) any conditions applying to the grant of the share have been met; and\n- (b) the grantee’s legal or beneficial interest in the share can not be rescinded.","sortOrder":48},{"sectionNumber":"sec.13S","sectionType":"section","heading":"Automatic election of relevant day","content":"### sec.13S Automatic election of relevant day\n\nThis section applies if a grantor grants a share or option to a grantee and any of the following applies—\nthe value of the grant of the share or option is not included in the taxable wages paid or payable by the grantor for a return period during which the share or option is granted;\nthe value of the taxable wages comprising the grant of the share or option is nil;\nif the grantor were to elect to treat the day the share or option is granted as the relevant day, the wages would not be liable to payroll tax or the mental health levy.\nIf subsection (1) (a) applies, the grantor is taken to have elected to treat the vesting day for the share or option as the day on which the wages comprising the grant of the share or option are paid or payable.\nIf subsection (1) (b) or (c) applies, the grantor is taken to have elected to treat the day the share or option is granted as the day on which the wages comprising the grant of the share or option are paid or payable.\nThis section applies despite section 13R .\ns 13S ins 2008 No. 16 s 9\namd 2009 No. 19 s 73 ; 2022 No. 30 s 25\n(sec.13S-ssec.1) This section applies if a grantor grants a share or option to a grantee and any of the following applies— the value of the grant of the share or option is not included in the taxable wages paid or payable by the grantor for a return period during which the share or option is granted; the value of the taxable wages comprising the grant of the share or option is nil; if the grantor were to elect to treat the day the share or option is granted as the relevant day, the wages would not be liable to payroll tax or the mental health levy.\n(sec.13S-ssec.2) If subsection (1) (a) applies, the grantor is taken to have elected to treat the vesting day for the share or option as the day on which the wages comprising the grant of the share or option are paid or payable.\n(sec.13S-ssec.3) If subsection (1) (b) or (c) applies, the grantor is taken to have elected to treat the day the share or option is granted as the day on which the wages comprising the grant of the share or option are paid or payable.\n(sec.13S-ssec.4) This section applies despite section 13R .\n- (a) the value of the grant of the share or option is not included in the taxable wages paid or payable by the grantor for a return period during which the share or option is granted;\n- (b) the value of the taxable wages comprising the grant of the share or option is nil;\n- (c) if the grantor were to elect to treat the day the share or option is granted as the relevant day, the wages would not be liable to payroll tax or the mental health levy.","sortOrder":49},{"sectionNumber":"sec.13T","sectionType":"section","heading":"Effect of rescission or cancellation of share or option","content":"### sec.13T Effect of rescission or cancellation of share or option\n\nIf, before the vesting day, the grant of a share or option is withdrawn, cancelled or exchanged for consideration other than the grant of other shares or options—\nthe date of the withdrawal, cancellation or exchange is taken to be the vesting day for the share or option; and\ndespite section 13U (1) (a) , the market value of the share or option on the vesting day is taken to be the amount of the consideration.\nA grantor must reduce, by the relevant amount, the taxable wages paid or payable by the grantor for a financial year or final period, if—\nthe grantor included the value of a grant of a share or option in the taxable wages paid or payable by the grantor for a periodic return period falling in the financial year or final period; and\nthe grant is rescinded, during the financial year or final period, because the conditions of the grant were not met.\nThe commissioner must make a reassessment of a grantor’s liability for payroll tax and the mental health levy for a financial year or final period, to reduce the taxable wages of the grantor by the relevant amount, if—\nthe grantor included the value of a grant of a share or option in the taxable wages paid or payable by the grantor for the financial year or final period; and\nthe grant is rescinded, after the end of the financial year or final period, because the conditions of the grant were not met.\nHowever, if the grantor is a non-DGE group member, subsection (3) applies as if a reference to making a reassessment of a grantor’s liability for the mental health levy were a reference to making a reassessment of the DGE’s liability for the mental health levy.\nFor subsections (2) and (3) , the relevant amount is the value of the grant of a share or option previously included in the taxable wages of the grantor under subsection (2) (a) or (3) (a) .\nSubsections (2) and (3) do not apply only because the grantee fails to exercise an option or otherwise exercise the grantee’s rights in relation to a share or option.\ns 13T ins 2008 No. 16 s 9\namd 2009 No. 19 s 73 ; 2022 No. 30 s 26\n(sec.13T-ssec.1) If, before the vesting day, the grant of a share or option is withdrawn, cancelled or exchanged for consideration other than the grant of other shares or options— the date of the withdrawal, cancellation or exchange is taken to be the vesting day for the share or option; and despite section 13U (1) (a) , the market value of the share or option on the vesting day is taken to be the amount of the consideration.\n(sec.13T-ssec.2) A grantor must reduce, by the relevant amount, the taxable wages paid or payable by the grantor for a financial year or final period, if— the grantor included the value of a grant of a share or option in the taxable wages paid or payable by the grantor for a periodic return period falling in the financial year or final period; and the grant is rescinded, during the financial year or final period, because the conditions of the grant were not met.\n(sec.13T-ssec.3) The commissioner must make a reassessment of a grantor’s liability for payroll tax and the mental health levy for a financial year or final period, to reduce the taxable wages of the grantor by the relevant amount, if— the grantor included the value of a grant of a share or option in the taxable wages paid or payable by the grantor for the financial year or final period; and the grant is rescinded, after the end of the financial year or final period, because the conditions of the grant were not met.\n(sec.13T-ssec.4) However, if the grantor is a non-DGE group member, subsection (3) applies as if a reference to making a reassessment of a grantor’s liability for the mental health levy were a reference to making a reassessment of the DGE’s liability for the mental health levy.\n(sec.13T-ssec.5) For subsections (2) and (3) , the relevant amount is the value of the grant of a share or option previously included in the taxable wages of the grantor under subsection (2) (a) or (3) (a) .\n(sec.13T-ssec.6) Subsections (2) and (3) do not apply only because the grantee fails to exercise an option or otherwise exercise the grantee’s rights in relation to a share or option.\n- (a) the date of the withdrawal, cancellation or exchange is taken to be the vesting day for the share or option; and\n- (b) despite section 13U (1) (a) , the market value of the share or option on the vesting day is taken to be the amount of the consideration.\n- (a) the grantor included the value of a grant of a share or option in the taxable wages paid or payable by the grantor for a periodic return period falling in the financial year or final period; and\n- (b) the grant is rescinded, during the financial year or final period, because the conditions of the grant were not met.\n- (a) the grantor included the value of a grant of a share or option in the taxable wages paid or payable by the grantor for the financial year or final period; and\n- (b) the grant is rescinded, after the end of the financial year or final period, because the conditions of the grant were not met.","sortOrder":50},{"sectionNumber":"sec.13U","sectionType":"section","heading":"Value of taxable wages","content":"### sec.13U Value of taxable wages\n\nThe value of taxable wages comprising the grant of a share or option is taken to be the amount equal to—\nthe value, in Australian currency, of the share or option on the relevant day; less\nany consideration paid or given by the grantee for the share or option, other than consideration in the form of services performed.\nFor subsection (1) (a) , the value of a share or option is—\nthe amount worked out under the regulations made under the Income Tax Assessment Act 1997 (Cwlth) , section 83A -315, as applied by subsection (3) ; or\nSee the Income Tax Assessment Regulations 1997 (Cwlth) , division 83A .\nif paragraph (a) does not apply—the market value of the share or option.\nFor working out the value of a share or option under subsection (2) (a) , the regulations mentioned in that subsection apply with the following changes—\nthe value of an option is worked out as if it were a right to acquire a beneficial interest in a share;\na reference to the acquisition of a beneficial interest in a share or right is taken to be a reference to the grant of a share or option;\nwith any other necessary changes.\nIn working out the market value of a share or option, anything that would prevent or restrict conversion of the share or option to money must be disregarded.\nAn employer must give evidence of the value of a share or option to the commissioner if asked by the commissioner.\nIf the commissioner is not satisfied with the evidence given by the employer under subsection (5) , the commissioner may appoint a person to value the share or option.\nIf the value stated by the person appointed under subsection (6) is more than the value stated by the employer, the commissioner may claim all or part of the valuation costs from the employer.\ns 13U ins 2008 No. 16 s 9\namd 2011 No. 8 s 83\n(sec.13U-ssec.1) The value of taxable wages comprising the grant of a share or option is taken to be the amount equal to— the value, in Australian currency, of the share or option on the relevant day; less any consideration paid or given by the grantee for the share or option, other than consideration in the form of services performed.\n(sec.13U-ssec.2) For subsection (1) (a) , the value of a share or option is— the amount worked out under the regulations made under the Income Tax Assessment Act 1997 (Cwlth) , section 83A -315, as applied by subsection (3) ; or See the Income Tax Assessment Regulations 1997 (Cwlth) , division 83A . if paragraph (a) does not apply—the market value of the share or option.\n(sec.13U-ssec.3) For working out the value of a share or option under subsection (2) (a) , the regulations mentioned in that subsection apply with the following changes— the value of an option is worked out as if it were a right to acquire a beneficial interest in a share; a reference to the acquisition of a beneficial interest in a share or right is taken to be a reference to the grant of a share or option; with any other necessary changes.\n(sec.13U-ssec.4) In working out the market value of a share or option, anything that would prevent or restrict conversion of the share or option to money must be disregarded.\n(sec.13U-ssec.5) An employer must give evidence of the value of a share or option to the commissioner if asked by the commissioner.\n(sec.13U-ssec.6) If the commissioner is not satisfied with the evidence given by the employer under subsection (5) , the commissioner may appoint a person to value the share or option.\n(sec.13U-ssec.7) If the value stated by the person appointed under subsection (6) is more than the value stated by the employer, the commissioner may claim all or part of the valuation costs from the employer.\n- (a) the value, in Australian currency, of the share or option on the relevant day; less\n- (b) any consideration paid or given by the grantee for the share or option, other than consideration in the form of services performed.\n- (a) the amount worked out under the regulations made under the Income Tax Assessment Act 1997 (Cwlth) , section 83A -315, as applied by subsection (3) ; or Note— See the Income Tax Assessment Regulations 1997 (Cwlth) , division 83A .\n- (b) if paragraph (a) does not apply—the market value of the share or option.\n- (a) the value of an option is worked out as if it were a right to acquire a beneficial interest in a share;\n- (b) a reference to the acquisition of a beneficial interest in a share or right is taken to be a reference to the grant of a share or option;\n- (c) with any other necessary changes.","sortOrder":51},{"sectionNumber":"sec.13V","sectionType":"section","heading":"When services are performed","content":"### sec.13V When services are performed\n\nWages comprising the grant of a share or option by a company to a director of the company by way of remuneration for the appointment of the director, but not for services performed, are taken to be paid or payable for services performed or rendered during the month in which the relevant day falls.\nWages comprising the grant of a share or option to which subsection (1) does not apply are taken to be paid or payable for services performed or rendered during the month in which the relevant day falls.\ns 13V ins 2008 No. 16 s 9\n(sec.13V-ssec.1) Wages comprising the grant of a share or option by a company to a director of the company by way of remuneration for the appointment of the director, but not for services performed, are taken to be paid or payable for services performed or rendered during the month in which the relevant day falls.\n(sec.13V-ssec.2) Wages comprising the grant of a share or option to which subsection (1) does not apply are taken to be paid or payable for services performed or rendered during the month in which the relevant day falls.","sortOrder":52},{"sectionNumber":"sec.13W","sectionType":"section","heading":"Place where wages are paid or payable","content":"### sec.13W Place where wages are paid or payable\n\nWages comprising the grant of a share or option are taken to be paid or payable in Queensland if—\nfor a share—the share is in a local company; or\nfor an option—the option is an option to acquire a share in a local company.\nIf subsection (1) does not apply, wages comprising the grant of a share or option are taken to be paid or payable elsewhere than in Queensland.\nSubsection (4) applies to wages comprising the grant of a share or option by a company to a director of the company by way of remuneration for the appointment of the director, but not for services performed or rendered.\nThe wages are taken to be paid or payable for services performed or rendered in the place or places where it may reasonably be expected the services of the director for the company will be performed or rendered.\nIn this section—\nlocal company means—\na company that is—\nregistered or taken to be registered under the Corporations Act ; and\ntaken to be registered in Queensland for that Act; or\nanother body corporate incorporated under an Act.\ns 13W ins 2008 No. 16 s 9\namd 2009 No. 19 s 73 ; 2010 No. 11 s 99\n(sec.13W-ssec.1) Wages comprising the grant of a share or option are taken to be paid or payable in Queensland if— for a share—the share is in a local company; or for an option—the option is an option to acquire a share in a local company.\n(sec.13W-ssec.2) If subsection (1) does not apply, wages comprising the grant of a share or option are taken to be paid or payable elsewhere than in Queensland.\n(sec.13W-ssec.3) Subsection (4) applies to wages comprising the grant of a share or option by a company to a director of the company by way of remuneration for the appointment of the director, but not for services performed or rendered.\n(sec.13W-ssec.4) The wages are taken to be paid or payable for services performed or rendered in the place or places where it may reasonably be expected the services of the director for the company will be performed or rendered.\n(sec.13W-ssec.5) In this section— local company means— a company that is— registered or taken to be registered under the Corporations Act ; and taken to be registered in Queensland for that Act; or another body corporate incorporated under an Act.\n- (a) for a share—the share is in a local company; or\n- (b) for an option—the option is an option to acquire a share in a local company.\n- (a) a company that is— (i) registered or taken to be registered under the Corporations Act ; and (ii) taken to be registered in Queensland for that Act; or\n- (i) registered or taken to be registered under the Corporations Act ; and\n- (ii) taken to be registered in Queensland for that Act; or\n- (b) another body corporate incorporated under an Act.\n- (i) registered or taken to be registered under the Corporations Act ; and\n- (ii) taken to be registered in Queensland for that Act; or","sortOrder":53},{"sectionNumber":"pt.2-div.1D","sectionType":"division","heading":"Allowances","content":"## Allowances","sortOrder":54},{"sectionNumber":"sec.13X","sectionType":"section","heading":"Definitions for sdiv 1","content":"### sec.13X Definitions for sdiv 1\n\nIn this subdivision—\naveraging method means the method described in section 13ZB .\naveraging period see section 13ZD (1) .\nbusiness journey means—\na journey undertaken in a motor vehicle by a person, other than for applying the vehicle for a use that—\nis a private use; and\nif the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or\na journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person under the Income Tax Assessment Act 1936 (Cwlth) .\nbusiness vehicle , of an employee, means a motor vehicle provided or maintained by the employee for undertaking business journeys.\ncontinuous recording method means the method described in section 13ZA .\nnumber of exempt kilometres see section 13Y (4) , definition K .\nrelevant percentage see section 13ZB (4) .\ns 13X ins 2008 No. 16 s 9\n- (a) a journey undertaken in a motor vehicle by a person, other than for applying the vehicle for a use that— (i) is a private use; and (ii) if the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or\n- (i) is a private use; and\n- (ii) if the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or\n- (b) a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person under the Income Tax Assessment Act 1936 (Cwlth) .\n- (i) is a private use; and\n- (ii) if the person is paid a motor vehicle allowance for the use—results in a fringe benefit under the Fringe Benefits Assessment Act being provided by the employer; or","sortOrder":55},{"sectionNumber":"sec.13Y","sectionType":"section","heading":"Exempt component of motor vehicle allowance","content":"### sec.13Y Exempt component of motor vehicle allowance\n\nFor this Act, a reference to wages, in relation to a return period, does not include a reference to the exempt component of a motor vehicle allowance paid or payable to an employee for the period.\nIf the total motor vehicle allowance paid or payable to an employee for a return period is not more than the exempt component of the allowance, the allowance does not comprise wages for this Act.\nIf the total motor vehicle allowance paid or payable to an employee for a return period is more than the exempt component for the allowance, if any, only the amount of the allowance exceeding the exempt component comprises wages for this Act.\nThe exempt component of a motor vehicle allowance paid or payable to an employee for a business vehicle for a return period is the amount worked out using the following formula—\nwhere—\nE means the exempt component.\nK means the number of exempt kilometres travelled by the vehicle during the return period, worked out under section 13Z (the number of exempt kilometres ).\nR means—\nthe rate determined under the Income Tax Assessment Act 1997 (Cwlth) , section 28 -25(4) for calculating a deduction for car expenses using the ‘cents per kilometre’ method for the financial year immediately preceding the financial year in which the allowance is paid or payable; or\nif there is no rate under paragraph (a) —the rate prescribed by regulation.\ns 13Y ins 2008 No. 16 s 9\namd 2018 No. 27 s 58\n(sec.13Y-ssec.1) For this Act, a reference to wages, in relation to a return period, does not include a reference to the exempt component of a motor vehicle allowance paid or payable to an employee for the period.\n(sec.13Y-ssec.2) If the total motor vehicle allowance paid or payable to an employee for a return period is not more than the exempt component of the allowance, the allowance does not comprise wages for this Act.\n(sec.13Y-ssec.3) If the total motor vehicle allowance paid or payable to an employee for a return period is more than the exempt component for the allowance, if any, only the amount of the allowance exceeding the exempt component comprises wages for this Act.\n(sec.13Y-ssec.4) The exempt component of a motor vehicle allowance paid or payable to an employee for a business vehicle for a return period is the amount worked out using the following formula— where— E means the exempt component. K means the number of exempt kilometres travelled by the vehicle during the return period, worked out under section 13Z (the number of exempt kilometres ). R means— the rate determined under the Income Tax Assessment Act 1997 (Cwlth) , section 28 -25(4) for calculating a deduction for car expenses using the ‘cents per kilometre’ method for the financial year immediately preceding the financial year in which the allowance is paid or payable; or if there is no rate under paragraph (a) —the rate prescribed by regulation.\n- (a) the rate determined under the Income Tax Assessment Act 1997 (Cwlth) , section 28 -25(4) for calculating a deduction for car expenses using the ‘cents per kilometre’ method for the financial year immediately preceding the financial year in which the allowance is paid or payable; or\n- (b) if there is no rate under paragraph (a) —the rate prescribed by regulation.","sortOrder":56},{"sectionNumber":"sec.13Z","sectionType":"section","heading":"Working out the number of exempt kilometres","content":"### sec.13Z Working out the number of exempt kilometres\n\nFor section 13Y (4) , the number of exempt kilometres must be worked out using either of the following chosen by the employer—\nthe continuous recording method;\nthe averaging method.\nSee section 13ZG (Switching between continuous recording and averaging methods) for requirements about switching between the continuous recording and averaging methods.\nHowever, if the commissioner gives a written approval for the employer to use another method for working out the number of exempt kilometres, the number of exempt kilometres must be worked out using the approved method.\nusing an estimate\nAn approval mentioned in subsection (2) —\nmay be given by the commissioner if the commissioner is satisfied use of the other method would be more appropriate in particular circumstances; and\nmay apply to—\nthe employer; or\na class of employers that includes the employer.\nAs soon as practicable after giving an approval under subsection (2) , the commissioner must give a copy of the approval to the employer or, if the approval applies to a class of employers, each employer to whom it applies.\ns 13Z ins 2008 No. 16 s 9\n(sec.13Z-ssec.1) For section 13Y (4) , the number of exempt kilometres must be worked out using either of the following chosen by the employer— the continuous recording method; the averaging method. See section 13ZG (Switching between continuous recording and averaging methods) for requirements about switching between the continuous recording and averaging methods.\n(sec.13Z-ssec.2) However, if the commissioner gives a written approval for the employer to use another method for working out the number of exempt kilometres, the number of exempt kilometres must be worked out using the approved method. using an estimate\n(sec.13Z-ssec.3) An approval mentioned in subsection (2) — may be given by the commissioner if the commissioner is satisfied use of the other method would be more appropriate in particular circumstances; and may apply to— the employer; or a class of employers that includes the employer.\n(sec.13Z-ssec.4) As soon as practicable after giving an approval under subsection (2) , the commissioner must give a copy of the approval to the employer or, if the approval applies to a class of employers, each employer to whom it applies.\n- (a) the continuous recording method;\n- (b) the averaging method. Note— See section 13ZG (Switching between continuous recording and averaging methods) for requirements about switching between the continuous recording and averaging methods.\n- (a) may be given by the commissioner if the commissioner is satisfied use of the other method would be more appropriate in particular circumstances; and\n- (b) may apply to— (i) the employer; or (ii) a class of employers that includes the employer.\n- (i) the employer; or\n- (ii) a class of employers that includes the employer.\n- (i) the employer; or\n- (ii) a class of employers that includes the employer.","sortOrder":57},{"sectionNumber":"sec.13ZA","sectionType":"section","heading":"Continuous recording method","content":"### sec.13ZA Continuous recording method\n\nThis section applies if, under section 13Z (1) (a) , the employer uses the continuous recording method to work out the number of exempt kilometres for a business vehicle.\nThe employer must keep a record of the following details—\nthe odometer readings at the beginning and end of each business journey undertaken by the employee during the return period by means of the vehicle;\nthe specific purpose for which the journey was undertaken;\nthe distance travelled.\nSee the Administration Act , section 118 (Period for keeping records).\nThe number of exempt kilometres is the distance of all business journeys mentioned in subsection (2) (a) , worked out using the odometer readings mentioned in the subsection.\ns 13ZA ins 2008 No. 16 s 9\n(sec.13ZA-ssec.1) This section applies if, under section 13Z (1) (a) , the employer uses the continuous recording method to work out the number of exempt kilometres for a business vehicle.\n(sec.13ZA-ssec.2) The employer must keep a record of the following details— the odometer readings at the beginning and end of each business journey undertaken by the employee during the return period by means of the vehicle; the specific purpose for which the journey was undertaken; the distance travelled. See the Administration Act , section 118 (Period for keeping records).\n(sec.13ZA-ssec.3) The number of exempt kilometres is the distance of all business journeys mentioned in subsection (2) (a) , worked out using the odometer readings mentioned in the subsection.\n- (a) the odometer readings at the beginning and end of each business journey undertaken by the employee during the return period by means of the vehicle;\n- (b) the specific purpose for which the journey was undertaken;\n- (c) the distance travelled.","sortOrder":58},{"sectionNumber":"sec.13ZB","sectionType":"section","heading":"Averaging method—how it works","content":"### sec.13ZB Averaging method—how it works\n\nThis section applies if, under section 13Z (1) (b) , the employer uses the averaging method to work out the number of exempt kilometres for a business vehicle.\nThe employer must keep the records mentioned in section 13ZC .\nSee the Administration Act , section 118 (Period for keeping records).\nThe number of exempt kilometres is the number worked out using the following formula—\nwhere—\nD means the total distance travelled by the business vehicle during the return period, worked out using the odometer readings mentioned in section 13ZC (3) (a) .\nK means the number of exempt kilometres.\nRP means the relevant percentage for the vehicle.\nThe relevant percentage for the business vehicle is the percentage worked out using the following formula—\nwhere—\nB means the distance travelled by the employee in the course of business journeys undertaken by means of the vehicle during the averaging period for the vehicle, worked out using the odometer readings mentioned in section 13ZC (2) (a) .\nRP means the relevant percentage.\nT means the total distance travelled by the vehicle during the averaging period for the vehicle, worked out using the odometer readings mentioned in section 13ZC (2) (d) .\nIf a relevant percentage for the business vehicle is worked out on the basis of an averaging period for the vehicle, the number of exempt kilometres for the vehicle for a return period mentioned in subsection (6) must be worked out using that relevant percentage.\nFor subsection (5) , the return periods are—\nany return period falling in or comprising the financial year in which the averaging period falls or, if the averaging period falls in 2 financial years, the second financial year in which the period falls, other than a return period ending before the averaging period ends; and\nthe return periods falling in or comprising any of the succeeding 4 financial years after the financial year mentioned in paragraph (a) .\nSubsection (5) applies subject to section 13ZE .\ns 13ZB ins 2008 No. 16 s 9\n(sec.13ZB-ssec.1) This section applies if, under section 13Z (1) (b) , the employer uses the averaging method to work out the number of exempt kilometres for a business vehicle.\n(sec.13ZB-ssec.2) The employer must keep the records mentioned in section 13ZC . See the Administration Act , section 118 (Period for keeping records).\n(sec.13ZB-ssec.3) The number of exempt kilometres is the number worked out using the following formula— where— D means the total distance travelled by the business vehicle during the return period, worked out using the odometer readings mentioned in section 13ZC (3) (a) . K means the number of exempt kilometres. RP means the relevant percentage for the vehicle.\n(sec.13ZB-ssec.4) The relevant percentage for the business vehicle is the percentage worked out using the following formula— where— B means the distance travelled by the employee in the course of business journeys undertaken by means of the vehicle during the averaging period for the vehicle, worked out using the odometer readings mentioned in section 13ZC (2) (a) . RP means the relevant percentage. T means the total distance travelled by the vehicle during the averaging period for the vehicle, worked out using the odometer readings mentioned in section 13ZC (2) (d) .\n(sec.13ZB-ssec.5) If a relevant percentage for the business vehicle is worked out on the basis of an averaging period for the vehicle, the number of exempt kilometres for the vehicle for a return period mentioned in subsection (6) must be worked out using that relevant percentage.\n(sec.13ZB-ssec.6) For subsection (5) , the return periods are— any return period falling in or comprising the financial year in which the averaging period falls or, if the averaging period falls in 2 financial years, the second financial year in which the period falls, other than a return period ending before the averaging period ends; and the return periods falling in or comprising any of the succeeding 4 financial years after the financial year mentioned in paragraph (a) .\n(sec.13ZB-ssec.7) Subsection (5) applies subject to section 13ZE .\n- (a) any return period falling in or comprising the financial year in which the averaging period falls or, if the averaging period falls in 2 financial years, the second financial year in which the period falls, other than a return period ending before the averaging period ends; and\n- (b) the return periods falling in or comprising any of the succeeding 4 financial years after the financial year mentioned in paragraph (a) .","sortOrder":59},{"sectionNumber":"sec.13ZC","sectionType":"section","heading":"Averaging method—records to be kept by employer","content":"### sec.13ZC Averaging method—records to be kept by employer\n\nAn employer who, under section 13Z (1) (b) , works out the number of exempt kilometres for a business vehicle using the averaging method must keep a record of the details stated in this section.\nIn relation to the averaging period for the business vehicle, the details are each of the following—\nthe odometer readings at the beginning and end of each business journey undertaken by the employee during the averaging period by means of the vehicle;\nthe specific purpose for which each business journey mentioned in paragraph (a) was undertaken;\nthe distance travelled by the employee during the averaging period in the course of all business journeys mentioned in paragraph (a) , worked out using the odometer readings mentioned in the paragraph;\nthe odometer readings at the beginning and end of the averaging period;\nthe distance travelled by the vehicle during the averaging period, worked out using the odometer readings mentioned in paragraph (d) ;\nthe relevant percentage for the vehicle.\nUnder section 13ZB (5) , the relevant percentage worked out on the basis of an averaging period must be used for the return periods mentioned in section 13ZB (6) . While the employer is using that relevant percentage, the employer is not required to work out the relevant percentage again, or to make a new record of the details mentioned in subsection (2) .\nIn relation to the return period to which the number of exempt kilometres relates, the details are each of the following—\nthe business vehicle’s odometer readings at the beginning and end of the return period;\nthe distance travelled by the vehicle during the return period, worked out using the odometer readings mentioned in paragraph (a) ;\nthe number of exempt kilometres for the vehicle for the return period.\nIf the odometer of the business vehicle is replaced or recalibrated during a return period for which its readings are relevant for using the averaging method, the employer must keep a record of the odometer readings immediately before and immediately after the replacement or recalibration.\ns 13ZC ins 2008 No. 16 s 9\n(sec.13ZC-ssec.1) An employer who, under section 13Z (1) (b) , works out the number of exempt kilometres for a business vehicle using the averaging method must keep a record of the details stated in this section.\n(sec.13ZC-ssec.2) In relation to the averaging period for the business vehicle, the details are each of the following— the odometer readings at the beginning and end of each business journey undertaken by the employee during the averaging period by means of the vehicle; the specific purpose for which each business journey mentioned in paragraph (a) was undertaken; the distance travelled by the employee during the averaging period in the course of all business journeys mentioned in paragraph (a) , worked out using the odometer readings mentioned in the paragraph; the odometer readings at the beginning and end of the averaging period; the distance travelled by the vehicle during the averaging period, worked out using the odometer readings mentioned in paragraph (d) ; the relevant percentage for the vehicle. Under section 13ZB (5) , the relevant percentage worked out on the basis of an averaging period must be used for the return periods mentioned in section 13ZB (6) . While the employer is using that relevant percentage, the employer is not required to work out the relevant percentage again, or to make a new record of the details mentioned in subsection (2) .\n(sec.13ZC-ssec.3) In relation to the return period to which the number of exempt kilometres relates, the details are each of the following— the business vehicle’s odometer readings at the beginning and end of the return period; the distance travelled by the vehicle during the return period, worked out using the odometer readings mentioned in paragraph (a) ; the number of exempt kilometres for the vehicle for the return period.\n(sec.13ZC-ssec.4) If the odometer of the business vehicle is replaced or recalibrated during a return period for which its readings are relevant for using the averaging method, the employer must keep a record of the odometer readings immediately before and immediately after the replacement or recalibration.\n- (a) the odometer readings at the beginning and end of each business journey undertaken by the employee during the averaging period by means of the vehicle;\n- (b) the specific purpose for which each business journey mentioned in paragraph (a) was undertaken;\n- (c) the distance travelled by the employee during the averaging period in the course of all business journeys mentioned in paragraph (a) , worked out using the odometer readings mentioned in the paragraph;\n- (d) the odometer readings at the beginning and end of the averaging period;\n- (e) the distance travelled by the vehicle during the averaging period, worked out using the odometer readings mentioned in paragraph (d) ;\n- (f) the relevant percentage for the vehicle.\n- (a) the business vehicle’s odometer readings at the beginning and end of the return period;\n- (b) the distance travelled by the vehicle during the return period, worked out using the odometer readings mentioned in paragraph (a) ;\n- (c) the number of exempt kilometres for the vehicle for the return period.","sortOrder":60},{"sectionNumber":"sec.13ZD","sectionType":"section","heading":"Averaging method—what is the averaging period","content":"### sec.13ZD Averaging method—what is the averaging period\n\nThe averaging period , for a business vehicle of an employee, means a continuous period of at least 12 weeks, chosen by the employer, throughout which the vehicle is provided or maintained by the employee.\nThe averaging period may overlap the start or end of a financial year.\nSee also section 13ZB (5) and (6) in relation to using a relevant percentage worked out on the basis of an averaging period that falls in 2 financial years.\nIf the averaging method is used for more than 1 business vehicle of an employee for the same return period, the averaging period for the vehicles must be the same.\nThis section applies subject to section 13ZE .\ns 13ZD ins 2008 No. 16 s 9\n(sec.13ZD-ssec.1) The averaging period , for a business vehicle of an employee, means a continuous period of at least 12 weeks, chosen by the employer, throughout which the vehicle is provided or maintained by the employee.\n(sec.13ZD-ssec.2) The averaging period may overlap the start or end of a financial year. See also section 13ZB (5) and (6) in relation to using a relevant percentage worked out on the basis of an averaging period that falls in 2 financial years.\n(sec.13ZD-ssec.3) If the averaging method is used for more than 1 business vehicle of an employee for the same return period, the averaging period for the vehicles must be the same.\n(sec.13ZD-ssec.4) This section applies subject to section 13ZE .","sortOrder":61},{"sectionNumber":"sec.13ZE","sectionType":"section","heading":"Averaging method—recalculation of relevant percentage","content":"### sec.13ZE Averaging method—recalculation of relevant percentage\n\nThis section applies to an employer who, under section 13Z (1) (b) , works out the number of exempt kilometres for a business vehicle using the averaging method.\nThe employer must recalculate the relevant percentage for the business vehicle if—\nthe commissioner gives the employer a written notice, before the start of a return period, directing the employer to recalculate the relevant percentage for the vehicle on the basis of an averaging period that falls wholly or partly during the return period; or\nthe employer wishes to start using the averaging method for 1 or more other business vehicles used by the employee.\nSee also section 13ZD (3) .\nAlso, the employer must recalculate the relevant percentage for the business vehicle if the employer—\nhas used a relevant percentage worked out on the basis of an averaging period for the vehicle for the succeeding 4 financial years after the financial year mentioned in section 13ZB (6) (a) ; and\nintends to continue using the averaging method to work out the number of exempt kilometres for the vehicle.\nIf the employer recalculates the relevant percentage on the basis of a new averaging period, the new averaging period applies for the purposes of section 13ZB (5) and the employer must use the new relevant percentage for the return periods mentioned in section 13ZB (6) .\nIn this section—\nrecalculate the relevant percentage for a business vehicle means—\nrecord the details mentioned in section 13ZC (2) (a) to (e) in relation to a new averaging period for the vehicle; and\nwork out a new relevant percentage for the vehicle using the details mentioned in paragraph (a) .\ns 13ZE ins 2008 No. 16 s 9\n(sec.13ZE-ssec.1) This section applies to an employer who, under section 13Z (1) (b) , works out the number of exempt kilometres for a business vehicle using the averaging method.\n(sec.13ZE-ssec.2) The employer must recalculate the relevant percentage for the business vehicle if— the commissioner gives the employer a written notice, before the start of a return period, directing the employer to recalculate the relevant percentage for the vehicle on the basis of an averaging period that falls wholly or partly during the return period; or the employer wishes to start using the averaging method for 1 or more other business vehicles used by the employee. See also section 13ZD (3) .\n(sec.13ZE-ssec.3) Also, the employer must recalculate the relevant percentage for the business vehicle if the employer— has used a relevant percentage worked out on the basis of an averaging period for the vehicle for the succeeding 4 financial years after the financial year mentioned in section 13ZB (6) (a) ; and intends to continue using the averaging method to work out the number of exempt kilometres for the vehicle. If the employer recalculates the relevant percentage on the basis of a new averaging period, the new averaging period applies for the purposes of section 13ZB (5) and the employer must use the new relevant percentage for the return periods mentioned in section 13ZB (6) .\n(sec.13ZE-ssec.4) In this section— recalculate the relevant percentage for a business vehicle means— record the details mentioned in section 13ZC (2) (a) to (e) in relation to a new averaging period for the vehicle; and work out a new relevant percentage for the vehicle using the details mentioned in paragraph (a) .\n- (a) the commissioner gives the employer a written notice, before the start of a return period, directing the employer to recalculate the relevant percentage for the vehicle on the basis of an averaging period that falls wholly or partly during the return period; or\n- (b) the employer wishes to start using the averaging method for 1 or more other business vehicles used by the employee. Note— See also section 13ZD (3) .\n- (a) has used a relevant percentage worked out on the basis of an averaging period for the vehicle for the succeeding 4 financial years after the financial year mentioned in section 13ZB (6) (a) ; and\n- (b) intends to continue using the averaging method to work out the number of exempt kilometres for the vehicle.\n- (a) record the details mentioned in section 13ZC (2) (a) to (e) in relation to a new averaging period for the vehicle; and\n- (b) work out a new relevant percentage for the vehicle using the details mentioned in paragraph (a) .","sortOrder":62},{"sectionNumber":"sec.13ZF","sectionType":"section","heading":"Averaging method—replacing a business vehicle","content":"### sec.13ZF Averaging method—replacing a business vehicle\n\nAn employer using the averaging method may nominate 1 business vehicle (the replacement vehicle ) to be the replacement of another business vehicle (the original vehicle ).\nThe employer must record the nomination in writing—\nduring the financial year in which the nomination takes effect; or\nif the commissioner allows the employer to record the nomination at a later time—at the later time allowed by the commissioner.\nThe nomination takes effect on the day stated in it.\nAfter the nomination takes effect, for the employer’s use of the averaging method the replacement vehicle is taken to be the original vehicle.\nThe employer need not repeat, for the replacement vehicle, the steps already taken under this subdivision for the original vehicle.\nThe employer is not required to recalculate the relevant percentage worked out for the original vehicle.\nThe employer must keep a record of—\nthe odometer reading of the original vehicle immediately before the nomination takes effect; and\nthe odometer reading of the replacement vehicle immediately after the nomination takes effect.\nS 13ZF ins 2008 No. 16 s 9\n(sec.13ZF-ssec.1) An employer using the averaging method may nominate 1 business vehicle (the replacement vehicle ) to be the replacement of another business vehicle (the original vehicle ).\n(sec.13ZF-ssec.2) The employer must record the nomination in writing— during the financial year in which the nomination takes effect; or if the commissioner allows the employer to record the nomination at a later time—at the later time allowed by the commissioner.\n(sec.13ZF-ssec.3) The nomination takes effect on the day stated in it.\n(sec.13ZF-ssec.4) After the nomination takes effect, for the employer’s use of the averaging method the replacement vehicle is taken to be the original vehicle.\n(sec.13ZF-ssec.5) The employer need not repeat, for the replacement vehicle, the steps already taken under this subdivision for the original vehicle. The employer is not required to recalculate the relevant percentage worked out for the original vehicle.\n(sec.13ZF-ssec.6) The employer must keep a record of— the odometer reading of the original vehicle immediately before the nomination takes effect; and the odometer reading of the replacement vehicle immediately after the nomination takes effect.\n- (a) during the financial year in which the nomination takes effect; or\n- (b) if the commissioner allows the employer to record the nomination at a later time—at the later time allowed by the commissioner.\n- (a) the odometer reading of the original vehicle immediately before the nomination takes effect; and\n- (b) the odometer reading of the replacement vehicle immediately after the nomination takes effect.","sortOrder":63},{"sectionNumber":"sec.13ZG","sectionType":"section","heading":"Switching between continuous recording and averaging methods","content":"### sec.13ZG Switching between continuous recording and averaging methods\n\nAn employer may change from using a recording method to using the other recording method with effect from the beginning of a financial year.\nSee section 13ZA (2) or 13ZC for the record keeping requirements with which the employer must comply for the financial year for the continuous recording method or averaging method.\nIn this section—\nrecording method means the averaging method or continuous recording method.\ns 13ZG ins 2008 No. 16 s 9\n(sec.13ZG-ssec.1) An employer may change from using a recording method to using the other recording method with effect from the beginning of a financial year. See section 13ZA (2) or 13ZC for the record keeping requirements with which the employer must comply for the financial year for the continuous recording method or averaging method.\n(sec.13ZG-ssec.2) In this section— recording method means the averaging method or continuous recording method.","sortOrder":64},{"sectionNumber":"sec.13ZH","sectionType":"section","heading":"Exempt rate for accommodation allowance","content":"### sec.13ZH Exempt rate for accommodation allowance\n\nFor this Act, a reference to wages does not include a reference to an accommodation allowance—\npaid or payable to an employee for a night’s absence from the employee’s usual place of residence; and\nthat is not more than the exempt rate.\nIf an accommodation allowance paid or payable to an employee for a night’s absence from the employee’s usual place of residence is more than the exempt rate, the allowance comprises wages for this Act only to the extent it is more than the exempt rate.\nThe exempt rate , for a financial year, is—\nthe total reasonable amount for daily travel allowance expenses using the lowest capital city for the lowest salary band for the year decided by the Commissioner of Taxation of the Commonwealth for the Income Tax Assessment Act 1997 (Cwlth) , section 900 -50; or\nif no decision mentioned in paragraph (a) is in force—the rate prescribed under a regulation.\ns 13ZH ins 2008 No. 16 s 9\n(sec.13ZH-ssec.1) For this Act, a reference to wages does not include a reference to an accommodation allowance— paid or payable to an employee for a night’s absence from the employee’s usual place of residence; and that is not more than the exempt rate.\n(sec.13ZH-ssec.2) If an accommodation allowance paid or payable to an employee for a night’s absence from the employee’s usual place of residence is more than the exempt rate, the allowance comprises wages for this Act only to the extent it is more than the exempt rate.\n(sec.13ZH-ssec.3) The exempt rate , for a financial year, is— the total reasonable amount for daily travel allowance expenses using the lowest capital city for the lowest salary band for the year decided by the Commissioner of Taxation of the Commonwealth for the Income Tax Assessment Act 1997 (Cwlth) , section 900 -50; or if no decision mentioned in paragraph (a) is in force—the rate prescribed under a regulation.\n- (a) paid or payable to an employee for a night’s absence from the employee’s usual place of residence; and\n- (b) that is not more than the exempt rate.\n- (a) the total reasonable amount for daily travel allowance expenses using the lowest capital city for the lowest salary band for the year decided by the Commissioner of Taxation of the Commonwealth for the Income Tax Assessment Act 1997 (Cwlth) , section 900 -50; or\n- (b) if no decision mentioned in paragraph (a) is in force—the rate prescribed under a regulation.","sortOrder":65},{"sectionNumber":"pt.2-div.2","sectionType":"division","heading":"Exemptions","content":"## Exemptions","sortOrder":66},{"sectionNumber":"sec.14","sectionType":"section","heading":"Exemption from payroll tax and mental health levy","content":"### sec.14 Exemption from payroll tax and mental health levy\n\nThe wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable—\nby the Governor of a State; or\nby a public hospital to a person during a period in respect of which the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals; or\nby a charitable institution in respect of a charitable institution to a person during a period in respect of which the person is engaged exclusively—\nin the work of the second mentioned charitable institution for a qualifying exempt purpose; or\nwhere that second mentioned charitable institution is—\na hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or\na non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or\nby a teachers’ training college (that is not a college of advanced education) declared under a regulation made for the purposes of this paragraph, in respect of such period (whether commencing before or after the commencement of the Payroll Tax Act Amendment Act 1985 , section 6 ) as is specified under a regulation unless within any period so specified the college becomes a college of advanced education whereupon the exemption shall cease to apply; or\nby the following entities—\na department, except to the extent those wages are paid or payable by a commercialised business unit;\na Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or\nby a local government, except to the extent that those wages are paid or payable—\nfor or in connection with; or\nfor or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with;\nelectricity generation, distribution or supply, water supply, sewerage, the conduct of transport services (including ferries), of abattoirs, of public markets, of parking stations, of quarries, of cemeteries, of picture theatres, of milk supply, of hostels, of hotels or of bakeries or of any other activity that is a prescribed activity; or\nto members of his or her official staff by—\na consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or\na trade commissioner representing in Australia any other part of Her Majesty’s dominions; or\nby the Commonwealth War Graves Commission; or\nby the Australian-American Educational Foundation; or\nto a person who is a member of the defence force of the Commonwealth or of the armed force of any part of Her Majesty’s dominions, being wages paid or payable by reason of the person being such a member by the employer from whose employment the person is on leave; or\nsubject to subsections (3) to (7) , to a person who is an apprentice or trainee under the Further Education and Training Act 2014 , as the apprentice or trainee, for the period of the person’s apprenticeship or traineeship; or\nsubject to subsection (8) , to an employee for a period when the employee is—\ntaking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or\nperforming SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or\nperforming functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or\nto a person who is an Aboriginal person or Torres Strait Islander employed under an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations (Cwlth) or the Torres Strait Regional Authority; or\nby a medical practice to a general practitioner.\nThe exemption given in subsection (2) (j) does not apply to wages paid or payable to a trainee under a traineeship started with the trainee’s employer after the commencement of this subsection (the current traineeship ) if, immediately before the current traineeship starts, the trainee had been employed by the employer for a continuous period of at least—\nfor a full-time employee—3 months; or\nfor a part-time or casual employee—12 months.\nDespite subsection (3) , the exemption given in subsection (2) (j) applies to wages paid or payable to the trainee under the current traineeship if—\nafter the commencement of subsection (3) , the trainee started, with the employer, a certificate II traineeship and subsection (2) (j) applied to wages paid or payable to the trainee under the certificate II traineeship; and\nthe current traineeship is a certificate III traineeship in the same training package as the certificate II traineeship; and\nthe trainee starts the current traineeship within 1 year after obtaining the certificate II qualification.\nFor subsection (3) , the trainee is taken to have been employed by the employer for a continuous period if, in the period, 1 of the following events is effected for the sole or dominant purpose of obtaining the benefit of Commonwealth or State funding, or an exemption under subsection (2) (j) , in relation to the traineeship—\nthe trainee’s employment ends, and restarts, with the employer;\nthe trainee’s employer changes.\nFor subsection (5) (a) , a reference to the trainee’s employer includes a reference to the former owner of the business in which the trainee is employed if—\nownership of the business changes after the trainee starts the certificate II traineeship; and\nthe certificate III traineeship is with the new owner.\nThe exemption given in subsection (2) (k) does not apply to wages paid or payable as annual leave, long service leave, recreation leave or sick leave.\nIn this section—\nAustralian Qualifications Framework has the meaning given under the Higher Education Support Act 2003 (Cwlth) , schedule 1 .\ncertificate II traineeship means a traineeship leading to a certificate II qualification under the Australian Qualifications Framework.\ncertificate III traineeship means a traineeship leading to a certificate III traineeship qualification under the Australian Qualifications Framework.\ncharitable institution means an institution registered under the Administration Act , part 11A , other than a university or university college.\ncommercialised business unit means a division, branch or other part of a department carrying on a business activity included in the list published under the Queensland Competition Authority Act 1997 , section 39 (4) .\ndepartment means a department under the Financial Accountability Act 2009 , section 8 .\ngeneral practitioner means—\na person registered under the Health Practitioner Regulation National Law to practise in the medical profession in the specialty of general practice; or\na medical practitioner specified in the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) , schedule 1 , part 1 , clause 1.1.3 ; or\na person—\nwho is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and\nwho predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) .\nmedical practice means an entity, other than a hospital, carrying on a business at which services of the kind ordinarily provided by a person mentioned in the definition general practitioner , paragraph (a) are provided, whether or not the services are provided from particular premises.\nnon-tertiary educational institution means an institution, not carried on by or on behalf of the State, the principal object and pursuit of which is—\nthe education of students in primary or secondary schools, or both; or\nthe conduct of a rural training school; or\nthe conduct of a kindergarten or preschool; or\nany 2 or more of those objects and pursuits.\nqualifying exempt purpose means each of the following—\nactivities of a religious nature;\npublic benevolent purposes;\neducational purposes;\nconducting a kindergarten;\nthe care of sick, aged, infirm, afflicted or incorrigible people;\nthe relief of poverty;\nthe care of children by—\nbeing responsible for them on a full-time basis; and\nproviding them with all necessary food, clothing and shelter; and\nproviding for their general wellbeing and protection;\nanother charitable purpose or promotion of the public good;\nproviding a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) .\ns 14 (orig s 10) amd 1980 No. 28 s 2 ; 1985 No. 100 s 6 ; 1990 No. 22 s 6 (retro); 1995 No. 57 s 4 sch 1 ; 2000 No. 48 s 6 (retro); 2002 No. 56 s 19 ; 2003 No. 63 s 60 sch\nreloc and renum 2004 No. 46 s 13\namd 2008 No. 16 s 10 ; 2009 No. 19 s 73 ; 2010 No. 15 s 98 sch 3 ; 2014 No. 17 s 184 sch 1 pts 2 – 3 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2014 No. 35 s 39 ; 2015 No. 4 s 64 ; 2015 No. 29 s 62 ; 2021 No. 12 s 217 sch 6 ; 2022 No. 30 s 27 ; 2024 No. 18 s 39 sch 1 ; 2024 No. 22 s 92 sch 1 ; 2025 No. 1 s 28 (retro)\n(sec.14-ssec.2) The wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable— by the Governor of a State; or by a public hospital to a person during a period in respect of which the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals; or by a charitable institution in respect of a charitable institution to a person during a period in respect of which the person is engaged exclusively— in the work of the second mentioned charitable institution for a qualifying exempt purpose; or where that second mentioned charitable institution is— a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or by a teachers’ training college (that is not a college of advanced education) declared under a regulation made for the purposes of this paragraph, in respect of such period (whether commencing before or after the commencement of the Payroll Tax Act Amendment Act 1985 , section 6 ) as is specified under a regulation unless within any period so specified the college becomes a college of advanced education whereupon the exemption shall cease to apply; or by the following entities— a department, except to the extent those wages are paid or payable by a commercialised business unit; a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or by a local government, except to the extent that those wages are paid or payable— for or in connection with; or for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with; electricity generation, distribution or supply, water supply, sewerage, the conduct of transport services (including ferries), of abattoirs, of public markets, of parking stations, of quarries, of cemeteries, of picture theatres, of milk supply, of hostels, of hotels or of bakeries or of any other activity that is a prescribed activity; or to members of his or her official staff by— a consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or a trade commissioner representing in Australia any other part of Her Majesty’s dominions; or by the Commonwealth War Graves Commission; or by the Australian-American Educational Foundation; or to a person who is a member of the defence force of the Commonwealth or of the armed force of any part of Her Majesty’s dominions, being wages paid or payable by reason of the person being such a member by the employer from whose employment the person is on leave; or subject to subsections (3) to (7) , to a person who is an apprentice or trainee under the Further Education and Training Act 2014 , as the apprentice or trainee, for the period of the person’s apprenticeship or traineeship; or subject to subsection (8) , to an employee for a period when the employee is— taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or to a person who is an Aboriginal person or Torres Strait Islander employed under an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations (Cwlth) or the Torres Strait Regional Authority; or by a medical practice to a general practitioner.\n(sec.14-ssec.3) The exemption given in subsection (2) (j) does not apply to wages paid or payable to a trainee under a traineeship started with the trainee’s employer after the commencement of this subsection (the current traineeship ) if, immediately before the current traineeship starts, the trainee had been employed by the employer for a continuous period of at least— for a full-time employee—3 months; or for a part-time or casual employee—12 months.\n(sec.14-ssec.5) Despite subsection (3) , the exemption given in subsection (2) (j) applies to wages paid or payable to the trainee under the current traineeship if— after the commencement of subsection (3) , the trainee started, with the employer, a certificate II traineeship and subsection (2) (j) applied to wages paid or payable to the trainee under the certificate II traineeship; and the current traineeship is a certificate III traineeship in the same training package as the certificate II traineeship; and the trainee starts the current traineeship within 1 year after obtaining the certificate II qualification.\n(sec.14-ssec.6) For subsection (3) , the trainee is taken to have been employed by the employer for a continuous period if, in the period, 1 of the following events is effected for the sole or dominant purpose of obtaining the benefit of Commonwealth or State funding, or an exemption under subsection (2) (j) , in relation to the traineeship— the trainee’s employment ends, and restarts, with the employer; the trainee’s employer changes.\n(sec.14-ssec.7) For subsection (5) (a) , a reference to the trainee’s employer includes a reference to the former owner of the business in which the trainee is employed if— ownership of the business changes after the trainee starts the certificate II traineeship; and the certificate III traineeship is with the new owner.\n(sec.14-ssec.8) The exemption given in subsection (2) (k) does not apply to wages paid or payable as annual leave, long service leave, recreation leave or sick leave.\n(sec.14-ssec.9) In this section— Australian Qualifications Framework has the meaning given under the Higher Education Support Act 2003 (Cwlth) , schedule 1 . certificate II traineeship means a traineeship leading to a certificate II qualification under the Australian Qualifications Framework. certificate III traineeship means a traineeship leading to a certificate III traineeship qualification under the Australian Qualifications Framework. charitable institution means an institution registered under the Administration Act , part 11A , other than a university or university college. commercialised business unit means a division, branch or other part of a department carrying on a business activity included in the list published under the Queensland Competition Authority Act 1997 , section 39 (4) . department means a department under the Financial Accountability Act 2009 , section 8 . general practitioner means— a person registered under the Health Practitioner Regulation National Law to practise in the medical profession in the specialty of general practice; or a medical practitioner specified in the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) , schedule 1 , part 1 , clause 1.1.3 ; or a person— who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) . medical practice means an entity, other than a hospital, carrying on a business at which services of the kind ordinarily provided by a person mentioned in the definition general practitioner , paragraph (a) are provided, whether or not the services are provided from particular premises. non-tertiary educational institution means an institution, not carried on by or on behalf of the State, the principal object and pursuit of which is— the education of students in primary or secondary schools, or both; or the conduct of a rural training school; or the conduct of a kindergarten or preschool; or any 2 or more of those objects and pursuits. qualifying exempt purpose means each of the following— activities of a religious nature; public benevolent purposes; educational purposes; conducting a kindergarten; the care of sick, aged, infirm, afflicted or incorrigible people; the relief of poverty; the care of children by— being responsible for them on a full-time basis; and providing them with all necessary food, clothing and shelter; and providing for their general wellbeing and protection; another charitable purpose or promotion of the public good; providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) .\n- (a) by the Governor of a State; or\n- (b) by a public hospital to a person during a period in respect of which the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals; or\n- (c) by a charitable institution in respect of a charitable institution to a person during a period in respect of which the person is engaged exclusively— (i) in the work of the second mentioned charitable institution for a qualifying exempt purpose; or (ii) where that second mentioned charitable institution is— (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or\n- (i) in the work of the second mentioned charitable institution for a qualifying exempt purpose; or\n- (ii) where that second mentioned charitable institution is— (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or\n- (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or\n- (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or\n- (d) by a teachers’ training college (that is not a college of advanced education) declared under a regulation made for the purposes of this paragraph, in respect of such period (whether commencing before or after the commencement of the Payroll Tax Act Amendment Act 1985 , section 6 ) as is specified under a regulation unless within any period so specified the college becomes a college of advanced education whereupon the exemption shall cease to apply; or\n- (da) by the following entities— (i) a department, except to the extent those wages are paid or payable by a commercialised business unit; (ii) a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or\n- (i) a department, except to the extent those wages are paid or payable by a commercialised business unit;\n- (ii) a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or\n- (e) by a local government, except to the extent that those wages are paid or payable— (i) for or in connection with; or (ii) for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with; electricity generation, distribution or supply, water supply, sewerage, the conduct of transport services (including ferries), of abattoirs, of public markets, of parking stations, of quarries, of cemeteries, of picture theatres, of milk supply, of hostels, of hotels or of bakeries or of any other activity that is a prescribed activity; or\n- (i) for or in connection with; or\n- (ii) for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with;\n- (f) to members of his or her official staff by— (i) a consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or (ii) a trade commissioner representing in Australia any other part of Her Majesty’s dominions; or\n- (i) a consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or\n- (ii) a trade commissioner representing in Australia any other part of Her Majesty’s dominions; or\n- (g) by the Commonwealth War Graves Commission; or\n- (h) by the Australian-American Educational Foundation; or\n- (i) to a person who is a member of the defence force of the Commonwealth or of the armed force of any part of Her Majesty’s dominions, being wages paid or payable by reason of the person being such a member by the employer from whose employment the person is on leave; or\n- (j) subject to subsections (3) to (7) , to a person who is an apprentice or trainee under the Further Education and Training Act 2014 , as the apprentice or trainee, for the period of the person’s apprenticeship or traineeship; or\n- (k) subject to subsection (8) , to an employee for a period when the employee is— (i) taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or (ii) performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or (iii) performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or\n- (i) taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or\n- (ii) performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or\n- (iii) performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or\n- (l) to a person who is an Aboriginal person or Torres Strait Islander employed under an employment project under the Community Development Employment Project funded by the Department of Employment and Workplace Relations (Cwlth) or the Torres Strait Regional Authority; or\n- (m) by a medical practice to a general practitioner.\n- (i) in the work of the second mentioned charitable institution for a qualifying exempt purpose; or\n- (ii) where that second mentioned charitable institution is— (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or\n- (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or\n- (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or\n- (A) a hospital, in the work of that hospital of a kind ordinarily performed in connection with the conduct of a hospital; or\n- (B) a non-tertiary educational institution, in the work of that institution of a kind ordinarily performed in connection with the conduct of a non-tertiary educational institution of the relevant kind; or\n- (i) a department, except to the extent those wages are paid or payable by a commercialised business unit;\n- (ii) a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17 ; or\n- (i) for or in connection with; or\n- (ii) for or in connection with the construction of any buildings or the construction of any works or the installation of plant, machinery or equipment for use in or in connection with;\n- (i) a consular or other representative (other than a diplomatic representative) in Australia of the government of any other part of Her Majesty’s dominions or of any other country; or\n- (ii) a trade commissioner representing in Australia any other part of Her Majesty’s dominions; or\n- (i) taking part in fire fighting or fire prevention activities, or associated activities, as a rural fire brigade member under the Fire Services Act 1990 ; or\n- (ii) performing SES functions under the State Emergency Service Act 2024 as an SES volunteer under that Act; or\n- (iii) performing functions as an honorary ambulance officer under the Ambulance Service Act 1991 ; or\n- (a) for a full-time employee—3 months; or\n- (b) for a part-time or casual employee—12 months.\n- (a) after the commencement of subsection (3) , the trainee started, with the employer, a certificate II traineeship and subsection (2) (j) applied to wages paid or payable to the trainee under the certificate II traineeship; and\n- (b) the current traineeship is a certificate III traineeship in the same training package as the certificate II traineeship; and\n- (c) the trainee starts the current traineeship within 1 year after obtaining the certificate II qualification.\n- (a) the trainee’s employment ends, and restarts, with the employer;\n- (b) the trainee’s employer changes.\n- (a) ownership of the business changes after the trainee starts the certificate II traineeship; and\n- (b) the certificate III traineeship is with the new owner.\n- (a) a person registered under the Health Practitioner Regulation National Law to practise in the medical profession in the specialty of general practice; or\n- (b) a medical practitioner specified in the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) , schedule 1 , part 1 , clause 1.1.3 ; or\n- (c) a person— (i) who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and (ii) who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) .\n- (i) who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and\n- (ii) who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) .\n- (i) who is a prescribed medical practitioner within the meaning of the Health Insurance (General Medical Services Table) Regulations 2021 (Cwlth) ; and\n- (ii) who predominantly provides services of the kind ordinarily provided by a general practitioner mentioned in paragraph (a) .\n- (a) the education of students in primary or secondary schools, or both; or\n- (b) the conduct of a rural training school; or\n- (c) the conduct of a kindergarten or preschool; or\n- (d) any 2 or more of those objects and pursuits.\n- (a) activities of a religious nature;\n- (b) public benevolent purposes;\n- (c) educational purposes;\n- (d) conducting a kindergarten;\n- (e) the care of sick, aged, infirm, afflicted or incorrigible people;\n- (f) the relief of poverty;\n- (g) the care of children by— (i) being responsible for them on a full-time basis; and (ii) providing them with all necessary food, clothing and shelter; and (iii) providing for their general wellbeing and protection;\n- (i) being responsible for them on a full-time basis; and\n- (ii) providing them with all necessary food, clothing and shelter; and\n- (iii) providing for their general wellbeing and protection;\n- (h) another charitable purpose or promotion of the public good;\n- (i) providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) .\n- (i) being responsible for them on a full-time basis; and\n- (ii) providing them with all necessary food, clothing and shelter; and\n- (iii) providing for their general wellbeing and protection;","sortOrder":67},{"sectionNumber":"sec.14A","sectionType":"section","heading":"Exemption for parental, adoption, surrogacy or cultural parent leave","content":"### sec.14A Exemption for parental, adoption, surrogacy or cultural parent leave\n\nThe wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable to an employee for parental leave, adoption leave, surrogacy leave or cultural parent leave.\nIt is immaterial whether—\nthe parental leave is taken during or after the pregnancy; or\nthe adoption leave is taken before or after the adoption; or\nthe surrogacy leave is taken before or after a child starts residing with the employee under a surrogacy arrangement; or\nthe cultural parent leave is taken before or after a cultural recognition order is made transferring the parental rights and responsibility for a child to the employee.\nThe exemption under subsection (1) is limited to wages paid or payable for—\nnot more than 14 weeks’ maternity leave for any 1 pregnancy; and\nnot more than 14 weeks’ paternity leave for any 1 pregnancy; and\nnot more than 14 weeks’ adoption leave for any 1 adoption; and\nnot more than 14 weeks’ surrogacy leave for any 1 surrogacy arrangement; and\nnot more than 14 weeks’ cultural parent leave for any 1 cultural recognition order.\nA reference in subsection (3) to 14 weeks’ leave is a reference to—\nfor a full-time employee who takes leave on less than full pay—a period equivalent to 14 weeks’ leave on full pay; or\nfor a part-time employee—\nif the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or\nif the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay.\nAn employer who claims an exemption under subsection (1) must obtain and keep as a record—\nfor wages paid or payable for maternity leave—a medical certificate for, or statutory declaration by, the employee stating—\nthe employee is or was pregnant; or\nthe employee has given birth and the date of birth; or\nfor wages paid or payable for paternity leave—a statutory declaration by the employee stating—\na female is or was pregnant with his unborn child; or\nhis child has been born and the date of birth; or\nfor wages paid or payable for adoption leave—a statutory declaration by the employee stating—\na child has been placed in the custody of the employee pending the making of an adoption order; or\nthat an adoption order has been made or recognised in favour of the employee; or\nfor wages paid or payable for surrogacy leave—a statutory declaration by the employee stating a child has started residing with the employee under a surrogacy arrangement; or\nfor wages paid or payable for cultural parent leave—a statutory declaration by the employee stating a child has started residing with the employee under a cultural recognition order.\nUnder the Administration Act , section 118 , these records must be kept for at least 5 years.\nThe exemption under subsection (1) does not apply to wages comprising a fringe benefit under the Fringe Benefits Assessment Act .\nIn this section—\nadoption leave means leave given to an employee in connection with the adoption of a child by the employee, other than annual leave, recreation leave, sick leave or similar leave.\ncultural parent see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , section 10 .\ncultural parent leave , for a cultural parent, means leave given to an employee in connection with a cultural recognition order transferring the parental rights and responsibility for a child to the employee, other than annual leave, recreation leave, sick leave or similar leave.\ncultural recognition order see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , schedule 1 .\nmaternity leave means leave given to a female employee in connection with her pregnancy or the birth of her child, other than annual leave, recreation leave, sick leave or similar leave.\nparental leave means maternity leave or paternity leave.\npaternity leave means leave given to a male employee in connection with the pregnancy of a female carrying his unborn child or the birth of his child, other than annual leave, recreation leave, sick leave or similar leave.\nsurrogacy arrangement has the meaning given by the Surrogacy Act 2010 .\nsurrogacy leave means leave given to an employee in connection with a child residing with the employee under a surrogacy arrangement, other than annual leave, recreation leave, sick leave or similar leave.\ns 14A ins 2008 No. 16 s 11\namd 2009 No. 19 s 73 ; 2010 No. 42 s 160 ; 2013 No. 28 s 44 ; 2020 No. 33 s 152 ; 2022 No. 30 s 28\n(sec.14A-ssec.1) The wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable to an employee for parental leave, adoption leave, surrogacy leave or cultural parent leave.\n(sec.14A-ssec.2) It is immaterial whether— the parental leave is taken during or after the pregnancy; or the adoption leave is taken before or after the adoption; or the surrogacy leave is taken before or after a child starts residing with the employee under a surrogacy arrangement; or the cultural parent leave is taken before or after a cultural recognition order is made transferring the parental rights and responsibility for a child to the employee.\n(sec.14A-ssec.3) The exemption under subsection (1) is limited to wages paid or payable for— not more than 14 weeks’ maternity leave for any 1 pregnancy; and not more than 14 weeks’ paternity leave for any 1 pregnancy; and not more than 14 weeks’ adoption leave for any 1 adoption; and not more than 14 weeks’ surrogacy leave for any 1 surrogacy arrangement; and not more than 14 weeks’ cultural parent leave for any 1 cultural recognition order.\n(sec.14A-ssec.4) A reference in subsection (3) to 14 weeks’ leave is a reference to— for a full-time employee who takes leave on less than full pay—a period equivalent to 14 weeks’ leave on full pay; or for a part-time employee— if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay.\n(sec.14A-ssec.5) An employer who claims an exemption under subsection (1) must obtain and keep as a record— for wages paid or payable for maternity leave—a medical certificate for, or statutory declaration by, the employee stating— the employee is or was pregnant; or the employee has given birth and the date of birth; or for wages paid or payable for paternity leave—a statutory declaration by the employee stating— a female is or was pregnant with his unborn child; or his child has been born and the date of birth; or for wages paid or payable for adoption leave—a statutory declaration by the employee stating— a child has been placed in the custody of the employee pending the making of an adoption order; or that an adoption order has been made or recognised in favour of the employee; or for wages paid or payable for surrogacy leave—a statutory declaration by the employee stating a child has started residing with the employee under a surrogacy arrangement; or for wages paid or payable for cultural parent leave—a statutory declaration by the employee stating a child has started residing with the employee under a cultural recognition order. Under the Administration Act , section 118 , these records must be kept for at least 5 years.\n(sec.14A-ssec.6) The exemption under subsection (1) does not apply to wages comprising a fringe benefit under the Fringe Benefits Assessment Act .\n(sec.14A-ssec.7) In this section— adoption leave means leave given to an employee in connection with the adoption of a child by the employee, other than annual leave, recreation leave, sick leave or similar leave. cultural parent see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , section 10 . cultural parent leave , for a cultural parent, means leave given to an employee in connection with a cultural recognition order transferring the parental rights and responsibility for a child to the employee, other than annual leave, recreation leave, sick leave or similar leave. cultural recognition order see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , schedule 1 . maternity leave means leave given to a female employee in connection with her pregnancy or the birth of her child, other than annual leave, recreation leave, sick leave or similar leave. parental leave means maternity leave or paternity leave. paternity leave means leave given to a male employee in connection with the pregnancy of a female carrying his unborn child or the birth of his child, other than annual leave, recreation leave, sick leave or similar leave. surrogacy arrangement has the meaning given by the Surrogacy Act 2010 . surrogacy leave means leave given to an employee in connection with a child residing with the employee under a surrogacy arrangement, other than annual leave, recreation leave, sick leave or similar leave.\n- (a) the parental leave is taken during or after the pregnancy; or\n- (b) the adoption leave is taken before or after the adoption; or\n- (c) the surrogacy leave is taken before or after a child starts residing with the employee under a surrogacy arrangement; or\n- (d) the cultural parent leave is taken before or after a cultural recognition order is made transferring the parental rights and responsibility for a child to the employee.\n- (a) not more than 14 weeks’ maternity leave for any 1 pregnancy; and\n- (b) not more than 14 weeks’ paternity leave for any 1 pregnancy; and\n- (c) not more than 14 weeks’ adoption leave for any 1 adoption; and\n- (d) not more than 14 weeks’ surrogacy leave for any 1 surrogacy arrangement; and\n- (e) not more than 14 weeks’ cultural parent leave for any 1 cultural recognition order.\n- (a) for a full-time employee who takes leave on less than full pay—a period equivalent to 14 weeks’ leave on full pay; or\n- (b) for a part-time employee— (i) if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or (ii) if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay.\n- (i) if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or\n- (ii) if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay.\n- (i) if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or\n- (ii) if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay.\n- (a) for wages paid or payable for maternity leave—a medical certificate for, or statutory declaration by, the employee stating— (i) the employee is or was pregnant; or (ii) the employee has given birth and the date of birth; or\n- (i) the employee is or was pregnant; or\n- (ii) the employee has given birth and the date of birth; or\n- (b) for wages paid or payable for paternity leave—a statutory declaration by the employee stating— (i) a female is or was pregnant with his unborn child; or (ii) his child has been born and the date of birth; or\n- (i) a female is or was pregnant with his unborn child; or\n- (ii) his child has been born and the date of birth; or\n- (c) for wages paid or payable for adoption leave—a statutory declaration by the employee stating— (i) a child has been placed in the custody of the employee pending the making of an adoption order; or (ii) that an adoption order has been made or recognised in favour of the employee; or\n- (i) a child has been placed in the custody of the employee pending the making of an adoption order; or\n- (ii) that an adoption order has been made or recognised in favour of the employee; or\n- (d) for wages paid or payable for surrogacy leave—a statutory declaration by the employee stating a child has started residing with the employee under a surrogacy arrangement; or\n- (e) for wages paid or payable for cultural parent leave—a statutory declaration by the employee stating a child has started residing with the employee under a cultural recognition order.\n- (i) the employee is or was pregnant; or\n- (ii) the employee has given birth and the date of birth; or\n- (i) a female is or was pregnant with his unborn child; or\n- (ii) his child has been born and the date of birth; or\n- (i) a child has been placed in the custody of the employee pending the making of an adoption order; or\n- (ii) that an adoption order has been made or recognised in favour of the employee; or","sortOrder":68},{"sectionNumber":"sec.15","sectionType":"section","heading":"Exemption from payroll tax and mental health levy—certain CWA wages","content":"### sec.15 Exemption from payroll tax and mental health levy—certain CWA wages\n\nCWA is not required to lodge a return.\nDivisions 3 to 5 apply to CWA as if—\na reference in section 20 to the periodic deduction were a reference to the taxable wages paid or payable by CWA during the periodic return period; and\na reference in section 29 to the annual deduction were a reference to the taxable wages paid or payable by CWA during the financial year; and\na reference in section 37 to the final deduction were a reference to the taxable wages paid or payable by CWA during the final period.\nFor divisions 5A to 5C , CWA’s periodic levy liability, annual levy liability and final levy liability are nil.\nHowever, CWA is required to lodge a return and subsections (2) and (3) do not apply if—\nwages are paid or payable by CWA in carrying on a business activity predominantly on a commercial basis ( CWA’s commercial wages ); or\nCWA is a member of a group.\nIf subsection (4) (a) applies and subsection (4) (b) does not apply—\npayroll tax payable is the amount bearing the same proportion to payroll tax payable on CWA’s taxable wages as CWA’s commercial wages bear to taxable wages before deducting the prescribed amount; and\nCWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining CWA’s periodic levy liability, annual levy liability and final levy liability.\nIf subsection (4) (b) applies—\nthe annual amount of payroll tax payable by the members of the group must be reduced by an amount bearing the same proportion to the payroll tax payable as CWA’s taxable wages (other than CWA’s commercial wages) bear to the taxable wages paid or payable by the members of the group; and\nCWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining—\nCWA’s periodic levy liability; and\nthe DGE’s annual levy liability and final levy liability.\nFor this section, a business activity by CWA is taken to be conducted on a commercial basis if it is conducted in a similar way to similar business activities conducted by anyone else on a commercial basis.\nFor this section, a business activity does not include—\nthe conduct of a student hostel; and\nthe conduct of a hostel subsidised under the Aged or Disabled Persons Care Act 1954 (Cwlth) ; and\nan activity of a type prescribed under a regulation.\nIn this section—\nCWA means Queensland Country Women’s Association.\ns 15 (orig s 11) ins 1995 No. 44 s 13\nreloc and renum 2004 No. 46 s 13\namd 2004 No. 46 s 41 sch ; 2009 No. 19 s 73 ; 2022 No. 30 s 29\n(sec.15-ssec.1) CWA is not required to lodge a return.\n(sec.15-ssec.2) Divisions 3 to 5 apply to CWA as if— a reference in section 20 to the periodic deduction were a reference to the taxable wages paid or payable by CWA during the periodic return period; and a reference in section 29 to the annual deduction were a reference to the taxable wages paid or payable by CWA during the financial year; and a reference in section 37 to the final deduction were a reference to the taxable wages paid or payable by CWA during the final period.\n(sec.15-ssec.3) For divisions 5A to 5C , CWA’s periodic levy liability, annual levy liability and final levy liability are nil.\n(sec.15-ssec.4) However, CWA is required to lodge a return and subsections (2) and (3) do not apply if— wages are paid or payable by CWA in carrying on a business activity predominantly on a commercial basis ( CWA’s commercial wages ); or CWA is a member of a group.\n(sec.15-ssec.5) If subsection (4) (a) applies and subsection (4) (b) does not apply— payroll tax payable is the amount bearing the same proportion to payroll tax payable on CWA’s taxable wages as CWA’s commercial wages bear to taxable wages before deducting the prescribed amount; and CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining CWA’s periodic levy liability, annual levy liability and final levy liability.\n(sec.15-ssec.6) If subsection (4) (b) applies— the annual amount of payroll tax payable by the members of the group must be reduced by an amount bearing the same proportion to the payroll tax payable as CWA’s taxable wages (other than CWA’s commercial wages) bear to the taxable wages paid or payable by the members of the group; and CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining— CWA’s periodic levy liability; and the DGE’s annual levy liability and final levy liability.\n(sec.15-ssec.7) For this section, a business activity by CWA is taken to be conducted on a commercial basis if it is conducted in a similar way to similar business activities conducted by anyone else on a commercial basis.\n(sec.15-ssec.8) For this section, a business activity does not include— the conduct of a student hostel; and the conduct of a hostel subsidised under the Aged or Disabled Persons Care Act 1954 (Cwlth) ; and an activity of a type prescribed under a regulation.\n(sec.15-ssec.9) In this section— CWA means Queensland Country Women’s Association.\n- (a) a reference in section 20 to the periodic deduction were a reference to the taxable wages paid or payable by CWA during the periodic return period; and\n- (b) a reference in section 29 to the annual deduction were a reference to the taxable wages paid or payable by CWA during the financial year; and\n- (c) a reference in section 37 to the final deduction were a reference to the taxable wages paid or payable by CWA during the final period.\n- (a) wages are paid or payable by CWA in carrying on a business activity predominantly on a commercial basis ( CWA’s commercial wages ); or\n- (b) CWA is a member of a group.\n- (a) payroll tax payable is the amount bearing the same proportion to payroll tax payable on CWA’s taxable wages as CWA’s commercial wages bear to taxable wages before deducting the prescribed amount; and\n- (b) CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining CWA’s periodic levy liability, annual levy liability and final levy liability.\n- (a) the annual amount of payroll tax payable by the members of the group must be reduced by an amount bearing the same proportion to the payroll tax payable as CWA’s taxable wages (other than CWA’s commercial wages) bear to the taxable wages paid or payable by the members of the group; and\n- (b) CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining— (i) CWA’s periodic levy liability; and (ii) the DGE’s annual levy liability and final levy liability.\n- (i) CWA’s periodic levy liability; and\n- (ii) the DGE’s annual levy liability and final levy liability.\n- (i) CWA’s periodic levy liability; and\n- (ii) the DGE’s annual levy liability and final levy liability.\n- (a) the conduct of a student hostel; and\n- (b) the conduct of a hostel subsidised under the Aged or Disabled Persons Care Act 1954 (Cwlth) ; and\n- (c) an activity of a type prescribed under a regulation.","sortOrder":69},{"sectionNumber":"sec.15A","sectionType":"section","heading":"Exemption for services performed or rendered entirely in another country","content":"### sec.15A Exemption for services performed or rendered entirely in another country\n\nThe wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable by an employer for an employee for services performed or rendered entirely in another country for a continuous period of more than 6 months after wages were first paid for the employee for the services.\ns 15A ins 2010 No. 11 s 100\namd 2022 No. 30 s 30","sortOrder":70},{"sectionNumber":"pt.2-div.3","sectionType":"division","heading":"Periodic liability for payroll tax","content":"## Periodic liability for payroll tax","sortOrder":71},{"sectionNumber":"sec.16","sectionType":"section","heading":"Application of sdiv 1","content":"### sec.16 Application of sdiv 1\n\nThis subdivision applies to an employer who—\nis required under section 59 to lodge periodic returns; and\nis not the DGE for a group.\ns 16 prev s 16 om 2004 No. 46 s 24\npres s 16 ins 2004 No. 46 s 10\n- (a) is required under section 59 to lodge periodic returns; and\n- (b) is not the DGE for a group.","sortOrder":72},{"sectionNumber":"sec.16J","sectionType":"section","heading":null,"content":"### Section sec.16J\n\ns 16J ins 1975 No. 80 s 14\nsub 1976 No. 77 s 8\namd 1977 No. 59 s 5 ; 1979 No. 54 s 11 ; 1980 No. 54 s 6 ; 1982 No. 64 s 6 ; 1984 No. 4 s 16 (retro); 1984 No. 107 s 7 ; 1985 No. 100 s 10 ; 1986 No. 50 s 7 ; 1988 No. 99 s 7 ; 1990 No. 22 s 9 (retro); 1991 No. 74 s 7 ; 1992 No. 54 s 7 ; 1995 No. 28 s 10 ; 1996 No. 48 s 9 ; 1997 No. 43 s 18\nom 2004 No. 46 s 26","sortOrder":73},{"sectionNumber":"sec.16K","sectionType":"section","heading":null,"content":"### Section sec.16K\n\ns 16K ins 1975 No. 80 s 14\namd 1979 No. 54 s 12\nom 2004 No. 46 s 26","sortOrder":74},{"sectionNumber":"sec.16L","sectionType":"section","heading":null,"content":"### Section sec.16L\n\ns 16L ins 1975 No. 80 s 14\nom 2004 No. 46 s 26","sortOrder":75},{"sectionNumber":"sec.17","sectionType":"section","heading":"Definitions for sdiv 1","content":"### sec.17 Definitions for sdiv 1\n\nIn this subdivision—\nactual periodic deduction , for the employer for a periodic return period, means the greater of zero and the amount worked out using the following formula—\nwhere—\nAPD means the actual periodic deduction in dollars.\nE (maximum deduction per month) means 108,333.\nF means the number of days in the period for which the employer pays, or is liable to pay, taxable wages.\nG means the total number of days in the period.\nM means the number of months in the period.\nTW means the amount of taxable wages paid or payable in the period.\ns 17 def actual periodic deduction amd 2006 No. 34 s 13 ; 2008 No. 39 s 29 (1) ; 2012 No. 8 s 40 (1) ; 2019 No. 20 s 34 (1) ; 2022 No. 14 s 72 (1)\nfixed periodic deduction , for the employer for a periodic return period, means—\nthe amount of the employer’s deduction for the period determined by the commissioner under section 21 ; or\nif paragraph (a) does not apply—the greater of zero and the amount worked out on the most recent calculation day using the following formula—\nwhere—\nAW means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year in which the period falls.\nE means 108,333.\nFPD means the fixed periodic deduction in dollars.\nM means the number of months in the period.\nQW means the total amount of taxable wages estimated by the employer to be payable by the employer for the financial year in which the period falls.\ns 17 def fixed periodic deduction amd 2006 No. 34 s 13 ; 2008 No. 39 s 29 (2) ; 2012 No. 8 s 40 (2) ; 2019 No. 20 s 34 (2) ; 2022 No. 14 s 72 (2)\ns 17 ins 2004 No. 46 s 10\n- (a) the amount of the employer’s deduction for the period determined by the commissioner under section 21 ; or\n- (b) if paragraph (a) does not apply—the greater of zero and the amount worked out on the most recent calculation day using the following formula— where— AW means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year in which the period falls. E means 108,333. FPD means the fixed periodic deduction in dollars. M means the number of months in the period. QW means the total amount of taxable wages estimated by the employer to be payable by the employer for the financial year in which the period falls.","sortOrder":76},{"sectionNumber":"sec.18","sectionType":"section","heading":"Meaning of calculation day","content":"### sec.18 Meaning of calculation day\n\nFor working out the employer’s fixed periodic deduction for a periodic return period in a financial year, each of the following days in the year is a calculation day —\n1 July;\nthe day the employer is first registered, or required to register, as an employer under part 3 , division 1 ;\nthe first day of a periodic return period during which the employer pays, or is liable to pay, interstate wages, if the employer’s periodic deduction for the preceding periodic return period was, under section 20 (2) , the actual periodic deduction for the employer for the period;\nthe last day of a periodic return period during which a significant wage change happens for the employer;\nthe day a determination by the commissioner of the employer’s fixed periodic deduction under section 21 ceases to have effect, if the commissioner does not make a further determination of the deduction;\nthe day a change to the employer’s periodic return period takes effect under section 60 .\ns 18 ins 2004 No. 46 s 10\namd 2009 No. 19 s 57\n- (a) 1 July;\n- (b) the day the employer is first registered, or required to register, as an employer under part 3 , division 1 ;\n- (c) the first day of a periodic return period during which the employer pays, or is liable to pay, interstate wages, if the employer’s periodic deduction for the preceding periodic return period was, under section 20 (2) , the actual periodic deduction for the employer for the period;\n- (d) the last day of a periodic return period during which a significant wage change happens for the employer;\n- (e) the day a determination by the commissioner of the employer’s fixed periodic deduction under section 21 ceases to have effect, if the commissioner does not make a further determination of the deduction;\n- (f) the day a change to the employer’s periodic return period takes effect under section 60 .","sortOrder":77},{"sectionNumber":"sec.18A","sectionType":"section","heading":null,"content":"### Section sec.18A\n\ns 18A ins 1992 No. 36 s 2 sch 1\nom 2004 No. 46 s 27","sortOrder":78},{"sectionNumber":"sec.19","sectionType":"section","heading":"Meaning of significant wage change","content":"### sec.19 Meaning of significant wage change\n\nA significant wage change happens during a periodic return period for an employer if—\nthe employer’s deduction for the period is, under section 20 (2) , the fixed periodic deduction; and\nthe previous estimated wages differ by more than 30% from the current estimated wages.\nIn this section—\ncurrent estimated wages means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the employer at the end of the periodic return period mentioned in subsection (1) .\nprevious estimated wages means the estimated total amount of taxable wages and interstate wages, or the estimated total amount of taxable wages, used for working out the fixed periodic deduction.\ns 19 ins 2004 No. 46 s 10\namd 2022 No. 30 s 31\n(sec.19-ssec.1) A significant wage change happens during a periodic return period for an employer if— the employer’s deduction for the period is, under section 20 (2) , the fixed periodic deduction; and the previous estimated wages differ by more than 30% from the current estimated wages.\n(sec.19-ssec.2) In this section— current estimated wages means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the employer at the end of the periodic return period mentioned in subsection (1) . previous estimated wages means the estimated total amount of taxable wages and interstate wages, or the estimated total amount of taxable wages, used for working out the fixed periodic deduction.\n- (a) the employer’s deduction for the period is, under section 20 (2) , the fixed periodic deduction; and\n- (b) the previous estimated wages differ by more than 30% from the current estimated wages.","sortOrder":79},{"sectionNumber":"sec.20","sectionType":"section","heading":"Amount of periodic liability","content":"### sec.20 Amount of periodic liability\n\nThe employer’s liability ( periodic liability ) for payroll tax for a periodic return period is the amount worked out by applying the appropriate rate of payroll tax to—\nfor a non-DGE group member—the total taxable wages paid or payable by the employer during the period; or\nfor another employer—the greater of zero and the amount equal to the total taxable wages paid or payable by the employer during the period less the periodic deduction.\nFor subsection (1) (b) , the periodic deduction is—\nif the employer pays, or is liable to pay interstate wages during the period—the employer’s fixed periodic deduction for the period; or\nif the employer does not pay, and is not liable to pay, interstate wages during the period and the employer is a previous interstate wage payer—the employer’s fixed periodic deduction for the period; or\nif the employer does not pay, and is not liable to pay, interstate wages during the period and paragraph (b) does not apply—the employer’s actual periodic deduction for the period.\nSubsection (1) does not apply for the last periodic return period of a financial year for the employer.\nIn this section—\nprevious interstate wage payer means an employer who—\npaid, or was liable to pay, interstate wages at any time during—\nthe financial year (the current year ) in which the periodic return period falls; or\nthe most recently ended financial year; and\nintends to resume paying, or being liable to pay, interstate wages during the current year or the next financial year.\nUnder section 30 (1) (a) of the Administration Act , an employer’s liability for payroll tax for a periodic return period must be paid on the date the employer is required to lodge a periodic return for the period.\nAn employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic liability.\ns 20 ins 2004 No. 46 s 10\namd 2009 No. 19 ss 58 , 73\n(sec.20-ssec.1) The employer’s liability ( periodic liability ) for payroll tax for a periodic return period is the amount worked out by applying the appropriate rate of payroll tax to— for a non-DGE group member—the total taxable wages paid or payable by the employer during the period; or for another employer—the greater of zero and the amount equal to the total taxable wages paid or payable by the employer during the period less the periodic deduction.\n(sec.20-ssec.2) For subsection (1) (b) , the periodic deduction is— if the employer pays, or is liable to pay interstate wages during the period—the employer’s fixed periodic deduction for the period; or if the employer does not pay, and is not liable to pay, interstate wages during the period and the employer is a previous interstate wage payer—the employer’s fixed periodic deduction for the period; or if the employer does not pay, and is not liable to pay, interstate wages during the period and paragraph (b) does not apply—the employer’s actual periodic deduction for the period.\n(sec.20-ssec.2A) Subsection (1) does not apply for the last periodic return period of a financial year for the employer.\n(sec.20-ssec.3) In this section— previous interstate wage payer means an employer who— paid, or was liable to pay, interstate wages at any time during— the financial year (the current year ) in which the periodic return period falls; or the most recently ended financial year; and intends to resume paying, or being liable to pay, interstate wages during the current year or the next financial year. Under section 30 (1) (a) of the Administration Act , an employer’s liability for payroll tax for a periodic return period must be paid on the date the employer is required to lodge a periodic return for the period. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic liability.\n- (a) for a non-DGE group member—the total taxable wages paid or payable by the employer during the period; or\n- (b) for another employer—the greater of zero and the amount equal to the total taxable wages paid or payable by the employer during the period less the periodic deduction.\n- (a) if the employer pays, or is liable to pay interstate wages during the period—the employer’s fixed periodic deduction for the period; or\n- (b) if the employer does not pay, and is not liable to pay, interstate wages during the period and the employer is a previous interstate wage payer—the employer’s fixed periodic deduction for the period; or\n- (c) if the employer does not pay, and is not liable to pay, interstate wages during the period and paragraph (b) does not apply—the employer’s actual periodic deduction for the period.\n- (a) paid, or was liable to pay, interstate wages at any time during— (i) the financial year (the current year ) in which the periodic return period falls; or (ii) the most recently ended financial year; and\n- (i) the financial year (the current year ) in which the periodic return period falls; or\n- (ii) the most recently ended financial year; and\n- (b) intends to resume paying, or being liable to pay, interstate wages during the current year or the next financial year.\n- (i) the financial year (the current year ) in which the periodic return period falls; or\n- (ii) the most recently ended financial year; and","sortOrder":80},{"sectionNumber":"sec.21","sectionType":"section","heading":"Determination by commissioner of fixed periodic deduction","content":"### sec.21 Determination by commissioner of fixed periodic deduction\n\nThe commissioner may, by written notice given to the employer, determine the amount of the employer’s fixed periodic deduction for a periodic return period, if the employer—\neither—\npays, or is liable to pay, taxable wages and interstate wages for the period; or\nis a previous interstate wage payer within the meaning of section 20 ; and\nis not a group member.\nSubsection (1) does not apply for the last periodic return period of a financial year for the employer.\nThe determination must state the periodic return periods to which it applies.\nThe determination may apply for a periodic return period starting before or after, or the periodic return period in which, the determination is made.\nThe commissioner may, at any time by written notice given to the employer, revoke a determination made under subsection (1) with effect from the first day of the periodic return period stated in the notice.\nThe periodic return period stated in a notice under subsection (4) may be before or after, or the same periodic return period as, the periodic return period in which the notice is given but may not be before the date of the determination being revoked.\ns 21 (prev s 9A) ins 1975 No. 80 s 6\namd 1976 No. 77 s 3 ; 1977 No. 59 s 2 ; 1979 No. 54 s 4 (b)\nrenum 1979 No. 54 s 4 (a)\namd 1979 No. 54 s 5 ; 1980 No. 54 s 3 ; 1982 No. 64 s 3 ; 1984 No. 4 s 6 (retro); 1984 No. 107 s 4 ; 1985 No. 100 s 5 ; 1986 No. 50 s 4 ; 1988 No. 99 s 4 ; 1990 No. 22 s 5 (retro); 1991 No. 74 s 4 ; 1992 No. 54 s 4 ; 1995 No. 28 s 7 ; 1995 No. 57 s 4 sch 1 ; 1996 No. 48 s 6 ; 1997 No. 43 s 15 ; 1999 No. 49 s 38 sch\nsub 2004 No. 46 s 11\namd 2009 No. 19 s 59\n(sec.21-ssec.1) The commissioner may, by written notice given to the employer, determine the amount of the employer’s fixed periodic deduction for a periodic return period, if the employer— either— pays, or is liable to pay, taxable wages and interstate wages for the period; or is a previous interstate wage payer within the meaning of section 20 ; and is not a group member.\n(sec.21-ssec.1A) Subsection (1) does not apply for the last periodic return period of a financial year for the employer.\n(sec.21-ssec.2) The determination must state the periodic return periods to which it applies.\n(sec.21-ssec.3) The determination may apply for a periodic return period starting before or after, or the periodic return period in which, the determination is made.\n(sec.21-ssec.4) The commissioner may, at any time by written notice given to the employer, revoke a determination made under subsection (1) with effect from the first day of the periodic return period stated in the notice.\n(sec.21-ssec.5) The periodic return period stated in a notice under subsection (4) may be before or after, or the same periodic return period as, the periodic return period in which the notice is given but may not be before the date of the determination being revoked.\n- (a) either— (i) pays, or is liable to pay, taxable wages and interstate wages for the period; or (ii) is a previous interstate wage payer within the meaning of section 20 ; and\n- (i) pays, or is liable to pay, taxable wages and interstate wages for the period; or\n- (ii) is a previous interstate wage payer within the meaning of section 20 ; and\n- (b) is not a group member.\n- (i) pays, or is liable to pay, taxable wages and interstate wages for the period; or\n- (ii) is a previous interstate wage payer within the meaning of section 20 ; and","sortOrder":81},{"sectionNumber":"sec.22","sectionType":"section","heading":"Application of sdiv 2","content":"### sec.22 Application of sdiv 2\n\nThis subdivision applies to the DGE for a group.\ns 22 ins 2004 No. 46 s 12","sortOrder":82},{"sectionNumber":"sec.23","sectionType":"section","heading":"Definition for sdiv 2","content":"### sec.23 Definition for sdiv 2\n\nIn this subdivision—\nfixed periodic deduction , for the DGE for a periodic return period, means—\nthe amount of the DGE’s deduction for the period determined by the commissioner under section 27 ; or\nif paragraph (a) does not apply—the greater of zero and the amount worked out on the most recent calculation day using the following formula—\nwhere—\nAW means the total amount of taxable wages and interstate wages estimated by the members of the group to be payable by the members for the financial year in which the period falls.\nE means 108,333.\nFPD means the fixed periodic deduction in dollars.\nM means the number of months in the period.\nQW means the total amount of taxable wages estimated by the members of the group to be payable by the members for the financial year in which the period falls.\ns 23 def fixed periodic deduction amd 2006 No. 34 s 14 ; 2008 No. 39 s 30 ; 2012 No. 8 s 41 ; 2019 No. 20 s 35 ; 2022 No. 14 s 73\ns 23 ins 2004 No. 46 s 12\n- (a) the amount of the DGE’s deduction for the period determined by the commissioner under section 27 ; or\n- (b) if paragraph (a) does not apply—the greater of zero and the amount worked out on the most recent calculation day using the following formula— where— AW means the total amount of taxable wages and interstate wages estimated by the members of the group to be payable by the members for the financial year in which the period falls. E means 108,333. FPD means the fixed periodic deduction in dollars. M means the number of months in the period. QW means the total amount of taxable wages estimated by the members of the group to be payable by the members for the financial year in which the period falls.","sortOrder":83},{"sectionNumber":"sec.24","sectionType":"section","heading":"Meaning of calculation day","content":"### sec.24 Meaning of calculation day\n\nFor working out the DGE’s fixed periodic deduction for a periodic return period in a financial year, each of the following days in the year is a calculation day —\n1 July;\nthe day the DGE first becomes the DGE for the group;\nthe last day of a periodic return period during which a significant wage change happens for the group;\nthe day a determination by the commissioner of the DGE’s periodic deduction under section 27 ceases to have effect, if the commissioner does not make a further determination of the deduction;\nthe day a change in the DGE’s periodic return period takes effect under section 60 .\ns 24 prev s 24 om 2004 No. 46 s 27\npres s 24 ins 2004 No. 46 s 12\namd 2009 No. 19 s 60\n- (a) 1 July;\n- (b) the day the DGE first becomes the DGE for the group;\n- (c) the last day of a periodic return period during which a significant wage change happens for the group;\n- (d) the day a determination by the commissioner of the DGE’s periodic deduction under section 27 ceases to have effect, if the commissioner does not make a further determination of the deduction;\n- (e) the day a change in the DGE’s periodic return period takes effect under section 60 .","sortOrder":84},{"sectionNumber":"sec.25","sectionType":"section","heading":"Meaning of significant wage change","content":"### sec.25 Meaning of significant wage change\n\nA significant wage change happens during a periodic return period for a group if the previous estimated wages differ by more than 30% from the current estimated wages.\nIn this section—\ncurrent estimated wages means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the members of the group at the end of the periodic return period mentioned in subsection (1) .\nprevious estimated wages means the estimated total amount of taxable wages and interstate wages, or the estimated total amount of taxable wages, of the members of the group used for working out the fixed periodic deduction for the DGE for a periodic return period.\ns 25 prev s 25 amd 1975 No. 80 s 16 ; 1981 No. 111 s 23 sch ; 1990 No. 99 s 3 .1 sch; 1995 No. 57 s 4 sch 1 ; 2001 No. 45 s 29 sch 3\nom 2004 No. 46 s 27\npres s 25 ins 2004 No. 46 s 12\namd 2022 No. 30 s 32\n(sec.25-ssec.1) A significant wage change happens during a periodic return period for a group if the previous estimated wages differ by more than 30% from the current estimated wages.\n(sec.25-ssec.2) In this section— current estimated wages means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the members of the group at the end of the periodic return period mentioned in subsection (1) . previous estimated wages means the estimated total amount of taxable wages and interstate wages, or the estimated total amount of taxable wages, of the members of the group used for working out the fixed periodic deduction for the DGE for a periodic return period.","sortOrder":85},{"sectionNumber":"sec.26","sectionType":"section","heading":"Amount of periodic liability","content":"### sec.26 Amount of periodic liability\n\nThe DGE’s liability ( periodic liability ) for payroll tax for a periodic return period is the amount worked out by applying the appropriate rate of payroll tax to the greater of zero and the amount equal to the total taxable wages paid or payable by the DGE during the period less the DGE’s fixed periodic deduction for the period.\nUnder section 30 (1) (a) of the Administration Act , a DGE’s liability for payroll tax for a periodic return period must be paid on the date the DGE is required to lodge a periodic return for the period.\nA DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic liability.\nSubsection (1) does not apply for the last periodic return period of a financial year for the DGE.\ns 26 prev s 26 amd 1995 No. 57 s 4 sch 1\nom 2004 No. 46 s 27\npres s 26 ins 2004 No. 46 s 12\namd 2009 No. 19 ss 61 , 73\n(sec.26-ssec.1) The DGE’s liability ( periodic liability ) for payroll tax for a periodic return period is the amount worked out by applying the appropriate rate of payroll tax to the greater of zero and the amount equal to the total taxable wages paid or payable by the DGE during the period less the DGE’s fixed periodic deduction for the period. Under section 30 (1) (a) of the Administration Act , a DGE’s liability for payroll tax for a periodic return period must be paid on the date the DGE is required to lodge a periodic return for the period. A DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic liability.\n(sec.26-ssec.2) Subsection (1) does not apply for the last periodic return period of a financial year for the DGE.","sortOrder":86},{"sectionNumber":"sec.27","sectionType":"section","heading":"Determination by commissioner of fixed periodic deduction","content":"### sec.27 Determination by commissioner of fixed periodic deduction\n\nThe commissioner may, by written notice given to the DGE, determine the amount of the DGE’s fixed periodic deduction for a periodic return period.\nSubsection (1) does not apply for the last periodic return period of a financial year for the DGE.\nThe determination must state the periodic return periods to which it applies.\nThe determination may apply for a periodic return period starting before or after, or the periodic return period in which, the determination is made.\nThe commissioner may, at any time by written notice given to the DGE, revoke a determination made under subsection (1) with effect from the first day of the periodic return period stated in the notice.\nThe periodic return period stated in a notice under subsection (4) may be before or after, or the same periodic return period as, the periodic return period in which the notice is given but may not be before the date of the determination being revoked.\nThe commissioner may make a determination, or revoke a determination, under this section in relation to the deduction amount for a non-DGE group member.\nIf the commissioner makes a determination mentioned in subsection (6) , the group member is, on the first day of the first periodic return period to which the determination applies, taken to have been designated under section 75 (1) or (2) as the DGE for the group.\ns 27 prev s 27 om 2004 No. 46 s 27\npres s 27 ins 2004 No. 46 s 12\namd 2009 No. 19 s 62\n(sec.27-ssec.1) The commissioner may, by written notice given to the DGE, determine the amount of the DGE’s fixed periodic deduction for a periodic return period.\n(sec.27-ssec.1A) Subsection (1) does not apply for the last periodic return period of a financial year for the DGE.\n(sec.27-ssec.2) The determination must state the periodic return periods to which it applies.\n(sec.27-ssec.3) The determination may apply for a periodic return period starting before or after, or the periodic return period in which, the determination is made.\n(sec.27-ssec.4) The commissioner may, at any time by written notice given to the DGE, revoke a determination made under subsection (1) with effect from the first day of the periodic return period stated in the notice.\n(sec.27-ssec.5) The periodic return period stated in a notice under subsection (4) may be before or after, or the same periodic return period as, the periodic return period in which the notice is given but may not be before the date of the determination being revoked.\n(sec.27-ssec.6) The commissioner may make a determination, or revoke a determination, under this section in relation to the deduction amount for a non-DGE group member.\n(sec.27-ssec.7) If the commissioner makes a determination mentioned in subsection (6) , the group member is, on the first day of the first periodic return period to which the determination applies, taken to have been designated under section 75 (1) or (2) as the DGE for the group.","sortOrder":87},{"sectionNumber":"sec.27A","sectionType":"section","heading":"Rebate for periodic liability","content":"### sec.27A Rebate for periodic liability\n\nThis section applies if—\nwages are paid or payable during a periodic return period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and\nthe wages are not taxable wages under section 14 (2) (j) .\nThe employer’s, or DGE’s, periodic liability for payroll tax for each periodic return period is reduced by the amount of the rebate for the period.\nIn this section—\nrebate , for a periodic return period, means the lesser of the following amounts—\nthe amount worked out using the following formula—\nwhere—\nR means—\nif the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\notherwise—4.\nT means the appropriate rate of payroll tax for the periodic return period.\nW means the amount of wages mentioned in subsection (1) for the periodic return period;\nthe employer’s, or DGE’s, periodic liability for payroll tax for the periodic return period.\ns 27A ins 2009 No. 22 s 45\namd 2010 No. 25 s 11 ; 2011 No. 20 s 181 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2015 No. 4 s 65 ; 2018 No. 12 s 24 ; 2019 No. 20 s 36 ; 2022 No. 14 s 67 ; 2023 No. 18 s 24 ; 2024 No. 35 s 20 ; 2025 No. 15 s 24\n(sec.27A-ssec.1) This section applies if— wages are paid or payable during a periodic return period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and the wages are not taxable wages under section 14 (2) (j) .\n(sec.27A-ssec.2) The employer’s, or DGE’s, periodic liability for payroll tax for each periodic return period is reduced by the amount of the rebate for the period.\n(sec.27A-ssec.3) In this section— rebate , for a periodic return period, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or otherwise—4. T means the appropriate rate of payroll tax for the periodic return period. W means the amount of wages mentioned in subsection (1) for the periodic return period; the employer’s, or DGE’s, periodic liability for payroll tax for the periodic return period.\n- (a) wages are paid or payable during a periodic return period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and\n- (b) the wages are not taxable wages under section 14 (2) (j) .\n- (a) the amount worked out using the following formula— where— R means— (a) if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or (b) otherwise—4. T means the appropriate rate of payroll tax for the periodic return period. W means the amount of wages mentioned in subsection (1) for the periodic return period;\n- (a) if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\n- (b) otherwise—4.\n- (b) the employer’s, or DGE’s, periodic liability for payroll tax for the periodic return period.\n- (a) if the periodic return period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\n- (b) otherwise—4.","sortOrder":88},{"sectionNumber":"pt.2-div.4","sectionType":"division","heading":"Annual liability for payroll tax","content":"## Annual liability for payroll tax","sortOrder":89},{"sectionNumber":"sec.28","sectionType":"section","heading":"Application of sdiv 1","content":"### sec.28 Application of sdiv 1\n\nThis subdivision applies to an employer who—\nis required, under section 63 , to lodge an annual return for a financial year; and\nis not the DGE for a group on 30 June in the year.\nFor provisions about a DGE’s annual liability, see subdivision 2 .\ns 28 prev s 28 om 2004 No. 46 s 27\npres s 28 ins 2004 No. 46 s 15\n- (a) is required, under section 63 , to lodge an annual return for a financial year; and\n- (b) is not the DGE for a group on 30 June in the year. Note— For provisions about a DGE’s annual liability, see subdivision 2 .","sortOrder":90},{"sectionNumber":"sec.29","sectionType":"section","heading":"Definitions for sdiv 1","content":"### sec.29 Definitions for sdiv 1\n\nIn this subdivision—\nannual adjustment amount , for the employer for a financial year, means the difference between—\nthe employer’s annual payroll tax amount for the year; and\nthe employer’s periodic liability for periodic return periods in the year.\ns 29 def annual adjustment amount amd 2009 No. 19 s 73\nannual deduction , for the employer for a financial year, means the greater of zero and the amount worked out using the following formula—\nwhere—\nA means the number of days in the part of the year starting on 1 July and ending on 31 December for which the employer pays, or is liable to pay, wages, other than foreign wages.\nAD means the annual deduction in dollars.\nAW means the employer’s annual wages for the year.\nB means the number of days in the part of the year starting on 1 January and ending on 30 June for which the employer pays, or is liable to pay, wages, other than foreign wages.\nC means the number of days in the year.\nIW means the amount of interstate wages paid or payable in the year.\nK means 1,300,000.\ns 29 def annual deduction amd 2006 No. 34 s 15 ; 2008 No. 39 s 31 ; 2009 No. 19 s 63 ; 2012 No. 8 s 42 ; 2019 No. 20 s 37 ; 2022 No. 14 s 74\nannual payroll tax amount , for the employer for a financial year, means—\nif the employer is not a group member on 30 June in the year and the employer’s annual deduction for the year is greater than the employer’s annual wages for the year—zero; or\nif the employer is not a group member on 30 June in the year and paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the employer’s annual wages for the year less the employer’s annual deduction for the year; or\nif the employer is a group member on 30 June in the year—the amount worked out by applying the appropriate rate of payroll tax to the employer’s annual wages for the year.\ns 29 def annual payroll tax amount amd 2009 No. 19 s 73\nannual wages , for the employer for a financial year, means the total taxable wages paid or payable by the employer during the year.\nDespite subsection (1) , definition annual deduction , if a person who did not pay and was not liable to pay taxable wages or interstate wages for any part of a financial year satisfies the commissioner that, by reason of the nature of the person’s trade or business, the taxable wages and interstate wages (if any) paid or payable by the person fluctuate with different periods of the financial year, the commissioner may treat the person—\nif the person has conducted that trade or business in Australia during the whole of the financial year—as an employer throughout the financial year; or\nif the person has conducted that trade or business in Australia during part only of the financial year—as an employer during that lastmentioned part of the financial year.\nHowever, if under section 64 (2) the person lodged, or was required to lodge, 1 or more final returns during the year, subsection (2) can apply in relation to the person only if the person did not pay, and was not liable to pay, taxable wages or interstate wages for a part of the year after the end of the last final period.\nAlso, the commissioner may treat the person, under subsection (2) , as an employer only during the part of the year after the end of the last final period.\ns 29 prev s 29 om 2004 No. 46 s 27\npres s 29 ins 1975 No. 80 s 8\namd 1976 No. 77 s 4 ; 1977 No. 59 s 3 ; 1979 No. 54 s 7 ; 1980 No. 54 s 4 ; 1982 No. 64 s 4 ; 1984 No. 4 s 7 (retro); 1984 No. 107 s 5 ; 1985 No. 100 s 7 ; 1986 No. 50 s 5 ; 1988 No. 99 s 5 ; 1990 No. 22 s 7 (retro); 1991 No. 74 s 5 ; 1992 No. 54 s 5 ; 1995 No. 28 s 8 ; 1996 No. 48 s 7 ; 1997 No. 43 s 16 ; 2004 No. 46 s 16 ; 2022 No. 30 s 33\n(sec.29-ssec.1) In this subdivision— annual adjustment amount , for the employer for a financial year, means the difference between— the employer’s annual payroll tax amount for the year; and the employer’s periodic liability for periodic return periods in the year. s 29 def annual adjustment amount amd 2009 No. 19 s 73 annual deduction , for the employer for a financial year, means the greater of zero and the amount worked out using the following formula— where— A means the number of days in the part of the year starting on 1 July and ending on 31 December for which the employer pays, or is liable to pay, wages, other than foreign wages. AD means the annual deduction in dollars. AW means the employer’s annual wages for the year. B means the number of days in the part of the year starting on 1 January and ending on 30 June for which the employer pays, or is liable to pay, wages, other than foreign wages. C means the number of days in the year. IW means the amount of interstate wages paid or payable in the year. K means 1,300,000. s 29 def annual deduction amd 2006 No. 34 s 15 ; 2008 No. 39 s 31 ; 2009 No. 19 s 63 ; 2012 No. 8 s 42 ; 2019 No. 20 s 37 ; 2022 No. 14 s 74 annual payroll tax amount , for the employer for a financial year, means— if the employer is not a group member on 30 June in the year and the employer’s annual deduction for the year is greater than the employer’s annual wages for the year—zero; or if the employer is not a group member on 30 June in the year and paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the employer’s annual wages for the year less the employer’s annual deduction for the year; or if the employer is a group member on 30 June in the year—the amount worked out by applying the appropriate rate of payroll tax to the employer’s annual wages for the year. s 29 def annual payroll tax amount amd 2009 No. 19 s 73 annual wages , for the employer for a financial year, means the total taxable wages paid or payable by the employer during the year.\n(sec.29-ssec.2) Despite subsection (1) , definition annual deduction , if a person who did not pay and was not liable to pay taxable wages or interstate wages for any part of a financial year satisfies the commissioner that, by reason of the nature of the person’s trade or business, the taxable wages and interstate wages (if any) paid or payable by the person fluctuate with different periods of the financial year, the commissioner may treat the person— if the person has conducted that trade or business in Australia during the whole of the financial year—as an employer throughout the financial year; or if the person has conducted that trade or business in Australia during part only of the financial year—as an employer during that lastmentioned part of the financial year.\n(sec.29-ssec.3) However, if under section 64 (2) the person lodged, or was required to lodge, 1 or more final returns during the year, subsection (2) can apply in relation to the person only if the person did not pay, and was not liable to pay, taxable wages or interstate wages for a part of the year after the end of the last final period.\n(sec.29-ssec.4) Also, the commissioner may treat the person, under subsection (2) , as an employer only during the part of the year after the end of the last final period.\n- (a) the employer’s annual payroll tax amount for the year; and\n- (b) the employer’s periodic liability for periodic return periods in the year.\n- (a) if the employer is not a group member on 30 June in the year and the employer’s annual deduction for the year is greater than the employer’s annual wages for the year—zero; or\n- (b) if the employer is not a group member on 30 June in the year and paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the employer’s annual wages for the year less the employer’s annual deduction for the year; or\n- (c) if the employer is a group member on 30 June in the year—the amount worked out by applying the appropriate rate of payroll tax to the employer’s annual wages for the year.\n- (a) if the person has conducted that trade or business in Australia during the whole of the financial year—as an employer throughout the financial year; or\n- (b) if the person has conducted that trade or business in Australia during part only of the financial year—as an employer during that lastmentioned part of the financial year.","sortOrder":91},{"sectionNumber":"sec.30","sectionType":"section","heading":"Amount of annual liability","content":"### sec.30 Amount of annual liability\n\nThe employer’s liability ( annual liability ) for payroll tax for a financial year is—\nthe employer’s annual adjustment amount for the year, if—\nthe employer lodged, or was required under section 59 to lodge, a periodic return during the year; and\nthe employer’s annual payroll tax amount for the year is greater than the employer’s periodic liability for periodic return periods in the year; or\nthe employer’s annual payroll tax amount for the year, if the employer was not required under section 59 to lodge a periodic return during the year.\nThe amount of an employer’s annual liability would be the annual payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year.\nHowever, if under section 64 (2) the employer lodged, or was required to lodge, 1 or more final returns during the financial year, for working out the employer’s annual liability—\ntaxable wages and interstate wages ( final return wages ) paid or payable by the employer for a final period during the year are not included in the employer’s wages for the year; and\nthe periodic liability amount for the employer for a final period during the year ( final return liability ) is not included in the employer’s periodic liability for periodic return periods in the year; and\nthe employer’s annual deduction must be worked out without having regard to the days in a final period during the year.\nSubsection (2) does not apply in relation to a final period during the year if—\nthe commissioner makes an original assessment of the employer’s annual liability, other than under the Administration Act , section 14 (a) ; and\nthe employer is not a group member on 30 June in the year; and\nthe employer was not a group member during the final period; and\nthe employer’s annual liability would be greater if the final return wages and final return liability for the final period were not included.\nSee also section 78 (Reassessment—annual liability of non-group employer who has lodged a final return).\nIf the commissioner includes final return wages and final return liability under subsection (3) for working out the employer’s annual liability, the annual deduction for the employer for the financial year must be worked out having regard to the days in a final period mentioned in subsection (3) .\nUnder section 30 (1) (a) of the Administration Act , an employer’s annual liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year.\nAn employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual liability.\ns 30 prev s 30 om 2004 No. 46 s 27\npres s 30 ins 1975 No. 80 s 9\namd 1976 No. 77 s 5 ; 1979 No. 54 s 8\nsub 2004 No. 46 s 17\namd 2009 No. 19 s 73 ; 2022 No. 30 s 34\n(sec.30-ssec.1) The employer’s liability ( annual liability ) for payroll tax for a financial year is— the employer’s annual adjustment amount for the year, if— the employer lodged, or was required under section 59 to lodge, a periodic return during the year; and the employer’s annual payroll tax amount for the year is greater than the employer’s periodic liability for periodic return periods in the year; or the employer’s annual payroll tax amount for the year, if the employer was not required under section 59 to lodge a periodic return during the year. The amount of an employer’s annual liability would be the annual payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year.\n(sec.30-ssec.2) However, if under section 64 (2) the employer lodged, or was required to lodge, 1 or more final returns during the financial year, for working out the employer’s annual liability— taxable wages and interstate wages ( final return wages ) paid or payable by the employer for a final period during the year are not included in the employer’s wages for the year; and the periodic liability amount for the employer for a final period during the year ( final return liability ) is not included in the employer’s periodic liability for periodic return periods in the year; and the employer’s annual deduction must be worked out without having regard to the days in a final period during the year.\n(sec.30-ssec.3) Subsection (2) does not apply in relation to a final period during the year if— the commissioner makes an original assessment of the employer’s annual liability, other than under the Administration Act , section 14 (a) ; and the employer is not a group member on 30 June in the year; and the employer was not a group member during the final period; and the employer’s annual liability would be greater if the final return wages and final return liability for the final period were not included. See also section 78 (Reassessment—annual liability of non-group employer who has lodged a final return).\n(sec.30-ssec.4) If the commissioner includes final return wages and final return liability under subsection (3) for working out the employer’s annual liability, the annual deduction for the employer for the financial year must be worked out having regard to the days in a final period mentioned in subsection (3) . Under section 30 (1) (a) of the Administration Act , an employer’s annual liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual liability.\n- (a) the employer’s annual adjustment amount for the year, if— (i) the employer lodged, or was required under section 59 to lodge, a periodic return during the year; and (ii) the employer’s annual payroll tax amount for the year is greater than the employer’s periodic liability for periodic return periods in the year; or\n- (i) the employer lodged, or was required under section 59 to lodge, a periodic return during the year; and\n- (ii) the employer’s annual payroll tax amount for the year is greater than the employer’s periodic liability for periodic return periods in the year; or\n- (b) the employer’s annual payroll tax amount for the year, if the employer was not required under section 59 to lodge a periodic return during the year. Example for paragraph (b) — The amount of an employer’s annual liability would be the annual payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year.\n- (i) the employer lodged, or was required under section 59 to lodge, a periodic return during the year; and\n- (ii) the employer’s annual payroll tax amount for the year is greater than the employer’s periodic liability for periodic return periods in the year; or\n- (a) taxable wages and interstate wages ( final return wages ) paid or payable by the employer for a final period during the year are not included in the employer’s wages for the year; and\n- (b) the periodic liability amount for the employer for a final period during the year ( final return liability ) is not included in the employer’s periodic liability for periodic return periods in the year; and\n- (c) the employer’s annual deduction must be worked out without having regard to the days in a final period during the year.\n- (a) the commissioner makes an original assessment of the employer’s annual liability, other than under the Administration Act , section 14 (a) ; and\n- (b) the employer is not a group member on 30 June in the year; and\n- (c) the employer was not a group member during the final period; and\n- (d) the employer’s annual liability would be greater if the final return wages and final return liability for the final period were not included. Note— See also section 78 (Reassessment—annual liability of non-group employer who has lodged a final return).","sortOrder":92},{"sectionNumber":"sec.31","sectionType":"section","heading":"Entitlement to annual refund amount","content":"### sec.31 Entitlement to annual refund amount\n\nThis section applies if the employer’s periodic liability for periodic return periods in a financial year is greater than the employer’s annual payroll tax amount for the year.\nThe employer is entitled to a refund of the amount (the annual refund amount ) of the difference between the periodic liability and the annual payroll tax amount.\nSubsection (2) is subject to section 83 .\nHowever, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s annual liability for the year.\nThis section does not apply in relation to a reassessment of the employer’s annual liability.\nEntitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .\ns 31 prev s 31 amd 1995 No. 57 s 4 sch 1\nom 2004 No. 46 s 27\npres s 31 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.31-ssec.1) This section applies if the employer’s periodic liability for periodic return periods in a financial year is greater than the employer’s annual payroll tax amount for the year.\n(sec.31-ssec.2) The employer is entitled to a refund of the amount (the annual refund amount ) of the difference between the periodic liability and the annual payroll tax amount.\n(sec.31-ssec.3) Subsection (2) is subject to section 83 .\n(sec.31-ssec.4) However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s annual liability for the year.\n(sec.31-ssec.5) This section does not apply in relation to a reassessment of the employer’s annual liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .","sortOrder":93},{"sectionNumber":"sec.32","sectionType":"section","heading":"Application of sdiv 2","content":"### sec.32 Application of sdiv 2\n\nThis subdivision applies to an employer who, on 30 June in a financial year, is the DGE for a group.\ns 32 prev s 32 om 2004 No. 46 s 29\npres s 32 ins 2004 No. 46 s 17","sortOrder":94},{"sectionNumber":"sec.33","sectionType":"section","heading":"Definitions for sdiv 2","content":"### sec.33 Definitions for sdiv 2\n\nIn this subdivision—\nannual adjustment amount , for the DGE for a financial year, means the difference between—\nthe DGE’s annual payroll tax amount for the year; and\nthe DGE’s periodic liability for periodic return periods in the designated period for the DGE in the year.\ns 33 def annual adjustment amount amd 2009 No. 19 s 73\nannual deduction , for the DGE for a financial year, means the greater of zero and the amount worked out using the following formula—\nwhere—\nA means the number of days in the designated period for the DGE—\nthat are in the part of the year starting on 1 July and ending on 31 December, whether or not wholly or partly concurrent; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\nAD means the annual deduction in dollars.\nB means the number of days in the designated period—\nthat are in the part of the year starting on 1 January and ending on 30 June, whether or not wholly or partly concurrent; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\nC means the number of days in the year.\nIW means the amount of interstate wages paid or payable for the designated period by each relevant group employer as a member of the group.\nK means 1,300,000.\nTW means the amount of taxable wages paid or payable for the designated period by each relevant group employer as a member of the group.\ns 33 def annual deduction amd 2006 No. 34 s 16 ; 2008 No. 39 s 32 ; 2009 No. 19 s 64 ; 2012 No. 8 s 43 ; 2019 No. 20 s 38 ; 2022 No. 14 s 75\nannual payroll tax amount for the DGE for a financial year, means—\nif the DGE’s annual deduction for the year is greater than the DGE’s annual wages for the year—zero; or\nif paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the DGE’s annual wages for the year less the DGE’s annual deduction for the year.\ns 33 def annual payroll tax amount amd 2009 No. 19 s 73\nannual wages , for the DGE for a financial year, means the total taxable wages paid or payable by the DGE during the designated period for the DGE in the year.\nrelevant group employer , for the designated period for the DGE in a financial year, means an employer who was a member of the group for all or part of the period.\ns 33 prev s 33 om 2004 No. 46 s 29\npres s 33 ins 2004 No. 46 s 17\n- (a) the DGE’s annual payroll tax amount for the year; and\n- (b) the DGE’s periodic liability for periodic return periods in the designated period for the DGE in the year.\n- (a) that are in the part of the year starting on 1 July and ending on 31 December, whether or not wholly or partly concurrent; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\n- (a) that are in the part of the year starting on 1 January and ending on 30 June, whether or not wholly or partly concurrent; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\n- (a) if the DGE’s annual deduction for the year is greater than the DGE’s annual wages for the year—zero; or\n- (b) if paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the DGE’s annual wages for the year less the DGE’s annual deduction for the year.","sortOrder":95},{"sectionNumber":"sec.34","sectionType":"section","heading":"Amount of DGE’s annual liability","content":"### sec.34 Amount of DGE’s annual liability\n\nThe DGE’s liability ( annual liability ) for payroll tax for a financial year is—\nthe DGE’s annual adjustment amount for the year, if—\nthe DGE lodged, or was required under section 59 to lodge, a periodic return during the designated period for the DGE in the year; and\nthe DGE’s annual payroll tax amount for the year is greater than the DGE’s periodic liability for periodic return periods in the designated period; or\nthe DGE’s annual payroll tax amount for the year, if the DGE was not required under section 59 to lodge a periodic return during the designated period for the DGE in the year.\nA group member is the DGE from 1 January to 30 June in a financial year. The DGE’s annual liability for the year would be worked out without having regard to the part of the financial year before 1 January.\nIf the DGE does not pay the DGE’s annual liability for the financial year on the return date for lodgement of the DGE’s annual return, every relevant group employer for the designated period is liable jointly and severally to pay the amount of the liability.\nUnder section 30 (1) (a) of the Administration Act , a DGE’s annual liability for a financial year must be paid on the date the DGE is required to lodge an annual return for the financial year.\nA DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual liability.\ns 34 prev s 34 om 2004 No. 46 s 29\npres s 34 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.34-ssec.1) The DGE’s liability ( annual liability ) for payroll tax for a financial year is— the DGE’s annual adjustment amount for the year, if— the DGE lodged, or was required under section 59 to lodge, a periodic return during the designated period for the DGE in the year; and the DGE’s annual payroll tax amount for the year is greater than the DGE’s periodic liability for periodic return periods in the designated period; or the DGE’s annual payroll tax amount for the year, if the DGE was not required under section 59 to lodge a periodic return during the designated period for the DGE in the year. A group member is the DGE from 1 January to 30 June in a financial year. The DGE’s annual liability for the year would be worked out without having regard to the part of the financial year before 1 January.\n(sec.34-ssec.2) If the DGE does not pay the DGE’s annual liability for the financial year on the return date for lodgement of the DGE’s annual return, every relevant group employer for the designated period is liable jointly and severally to pay the amount of the liability. Under section 30 (1) (a) of the Administration Act , a DGE’s annual liability for a financial year must be paid on the date the DGE is required to lodge an annual return for the financial year. A DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual liability.\n- (a) the DGE’s annual adjustment amount for the year, if— (i) the DGE lodged, or was required under section 59 to lodge, a periodic return during the designated period for the DGE in the year; and (ii) the DGE’s annual payroll tax amount for the year is greater than the DGE’s periodic liability for periodic return periods in the designated period; or\n- (i) the DGE lodged, or was required under section 59 to lodge, a periodic return during the designated period for the DGE in the year; and\n- (ii) the DGE’s annual payroll tax amount for the year is greater than the DGE’s periodic liability for periodic return periods in the designated period; or\n- (b) the DGE’s annual payroll tax amount for the year, if the DGE was not required under section 59 to lodge a periodic return during the designated period for the DGE in the year.\n- (i) the DGE lodged, or was required under section 59 to lodge, a periodic return during the designated period for the DGE in the year; and\n- (ii) the DGE’s annual payroll tax amount for the year is greater than the DGE’s periodic liability for periodic return periods in the designated period; or","sortOrder":96},{"sectionNumber":"sec.35","sectionType":"section","heading":"Entitlement to annual refund amount","content":"### sec.35 Entitlement to annual refund amount\n\nThis section applies if the DGE’s periodic liability for periodic return periods in the designated period for the DGE in a financial year is greater than the DGE’s annual payroll tax amount for the year.\nThe DGE is entitled to a refund of the amount (the annual refund amount ) of the difference between the periodic liability and the annual payroll tax amount.\nSubsection (2) is subject to section 83 .\nHowever, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE’s annual liability for the year.\nThis section does not apply in relation to a reassessment of the DGE’s annual liability.\nEntitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .\ns 35 prev s 35 amd 1985 No. 100 s 11 ; 1995 No. 57 s 4 sch 1\nom 2004 No. 46 s 29\npres s 35 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.35-ssec.1) This section applies if the DGE’s periodic liability for periodic return periods in the designated period for the DGE in a financial year is greater than the DGE’s annual payroll tax amount for the year.\n(sec.35-ssec.2) The DGE is entitled to a refund of the amount (the annual refund amount ) of the difference between the periodic liability and the annual payroll tax amount.\n(sec.35-ssec.3) Subsection (2) is subject to section 83 .\n(sec.35-ssec.4) However, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE’s annual liability for the year.\n(sec.35-ssec.5) This section does not apply in relation to a reassessment of the DGE’s annual liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .","sortOrder":97},{"sectionNumber":"sec.35A","sectionType":"section","heading":"Rebate for annual payroll tax amount","content":"### sec.35A Rebate for annual payroll tax amount\n\nThis section applies if—\nwages are paid or payable during an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and\nthe wages are not taxable wages under section 14 (2) (j) .\nThe employer’s, or DGE’s, annual payroll tax amount for the eligible year is reduced by the amount of the rebate for the eligible year.\nHowever, if under section 64 (2) the employer or DGE lodged, or was required to lodge, 1 or more final returns during the eligible year, the amount of the wages mentioned in subsection (1) paid or payable for a final period during the year are not to be included in working out the amount of the rebate.\nIn this section—\nrebate , for an eligible year, means the lesser of the following amounts—\nthe amount worked out using the following formula—\nwhere—\nR means—\nif the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\notherwise—4.\nT means the appropriate rate of payroll tax for the eligible year.\nW means the amount of wages mentioned in subsection (1) for the eligible year;\nthe employer’s, or DGE’s, annual payroll tax amount for the eligible year.\ns 35A ins 2009 No. 22 s 46\namd 2010 No. 25 s 12 ; 2011 No. 20 s 182 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2015 No. 4 s 66 ; 2018 No. 12 s 25 ; 2019 No. 20 s 39 ; 2022 No. 14 s 68 ; 2022 No. 30 s 35 ; 2023 No. 18 s 25 ; 2024 No. 35 s 21 ; 2025 No. 15 s 25\n(sec.35A-ssec.1) This section applies if— wages are paid or payable during an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and the wages are not taxable wages under section 14 (2) (j) .\n(sec.35A-ssec.2) The employer’s, or DGE’s, annual payroll tax amount for the eligible year is reduced by the amount of the rebate for the eligible year.\n(sec.35A-ssec.3) However, if under section 64 (2) the employer or DGE lodged, or was required to lodge, 1 or more final returns during the eligible year, the amount of the wages mentioned in subsection (1) paid or payable for a final period during the year are not to be included in working out the amount of the rebate.\n(sec.35A-ssec.4) In this section— rebate , for an eligible year, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or otherwise—4. T means the appropriate rate of payroll tax for the eligible year. W means the amount of wages mentioned in subsection (1) for the eligible year; the employer’s, or DGE’s, annual payroll tax amount for the eligible year.\n- (a) wages are paid or payable during an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and\n- (b) the wages are not taxable wages under section 14 (2) (j) .\n- (a) the amount worked out using the following formula— where— R means— (a) if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or (b) otherwise—4. T means the appropriate rate of payroll tax for the eligible year. W means the amount of wages mentioned in subsection (1) for the eligible year;\n- (a) if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\n- (b) otherwise—4.\n- (b) the employer’s, or DGE’s, annual payroll tax amount for the eligible year.\n- (a) if the eligible year ends on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\n- (b) otherwise—4.","sortOrder":98},{"sectionNumber":"pt.2-div.5","sectionType":"division","heading":"Final liability for payroll tax","content":"## Final liability for payroll tax","sortOrder":99},{"sectionNumber":"sec.36","sectionType":"section","heading":"Application of sdiv 1","content":"### sec.36 Application of sdiv 1\n\nThis subdivision applies to an employer who—\nis required under section 64 (2) to lodge a final return for a final period; and\nis not the DGE for a group on the last day of the final period.\nFor provisions about a DGE’s final liability, see subdivision 2 .\ns 36 prev s 36 amd 1973 No. 45 s 4 (retro)\nom 2004 No. 46 s 29\npres s 36 ins 1975 No. 80 s 9\nsub 2004 No. 46 s 17\namd 2022 No. 30 s 36\n- (a) is required under section 64 (2) to lodge a final return for a final period; and\n- (b) is not the DGE for a group on the last day of the final period. Note— For provisions about a DGE’s final liability, see subdivision 2 .","sortOrder":100},{"sectionNumber":"sec.37","sectionType":"section","heading":"Definitions for sdiv 1","content":"### sec.37 Definitions for sdiv 1\n\nIn this subdivision—\nfinal adjustment amount , for the employer for a final period, means the difference between—\nthe employer’s final payroll tax amount for the period; and\nthe employer’s periodic liability amount for the final period.\ns 37 def final adjustment amount amd 2009 No. 19 s 73\nfinal deduction , for the employer for a final period, means the greater of zero and the amount worked out using the following formula—\nwhere—\nA means the number of days in the part of the final period starting on 1 July and ending on 31 December for which the employer pays, or is liable to pay, wages.\nB means the number of days in the part of the final period starting on 1 January and ending on 30 June for which the employer pays, or is liable to pay, wages.\nC means—\nif the final period is within a financial year that includes 29 February—366; or\notherwise—365.\nFD means the final deduction in dollars.\nFW means the employer’s final wages for the period.\nIW means the amount of interstate wages paid or payable in the period.\nK means 1,300,000.\ns 37 def final deduction amd 2006 No. 34 s 17 ; 2008 No. 39 s 33 ; 2009 No. 19 s 65 ; 2012 No. 8 s 44 ; 2019 No. 20 s 40 ; 2022 No. 14 s 76\nfinal payroll tax amount , for the employer for a final period, means—\nif the employer is not a group member on the last day of the period and the employer’s final deduction for the period is greater than the employer’s final wages for the period—zero; or\nif the employer is not a group member on the last day of the period and paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the employer’s final wages for the period less the employer’s final deduction for the period; or\nif the employer is a group member on the last day of the period—the amount worked out by applying the appropriate rate of payroll tax to the employer’s final wages for the period.\ns 37 def final payroll tax amount amd 2009 No. 19 s 73\nfinal wages , for the employer for a final period, means the total taxable wages paid or payable by the employer during the period.\nwages does not include foreign wages.\ns 37 ins 2004 No. 46 s 17\n- (a) the employer’s final payroll tax amount for the period; and\n- (b) the employer’s periodic liability amount for the final period.\n- (a) if the final period is within a financial year that includes 29 February—366; or\n- (b) otherwise—365.\n- (a) if the employer is not a group member on the last day of the period and the employer’s final deduction for the period is greater than the employer’s final wages for the period—zero; or\n- (b) if the employer is not a group member on the last day of the period and paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the employer’s final wages for the period less the employer’s final deduction for the period; or\n- (c) if the employer is a group member on the last day of the period—the amount worked out by applying the appropriate rate of payroll tax to the employer’s final wages for the period.","sortOrder":101},{"sectionNumber":"sec.38","sectionType":"section","heading":"Amount of final liability","content":"### sec.38 Amount of final liability\n\nThe employer’s liability ( final liability ) for payroll tax for a final period is—\nthe employer’s final adjustment amount for the period, if—\neither—\nthe employer lodged, or was required under section 59 to lodge, a periodic return during the period; or\nafter the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\nthe employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or\nthe employer’s final payroll tax amount for the period, if—\nthe employer was not required under section 59 to lodge a periodic return during the period; and\nparagraph (a) does not apply.\nThe amount of an employer’s final liability would be the final payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period.\nHowever, subsection (3) applies if—\nthe employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\nthe employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year.\nIf this subsection applies, for working out the employer’s final liability for the final period, the commissioner may treat the employer—\nif the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\nif the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.\nUnder section 30 (1) (a) of the Administration Act , an employer’s final liability for a final period must be paid on the date the employer is required to lodge a final return for the final period.\nAn employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final liability.\ns 38 prev s 38 amd 1985 No. 100 s 12\nom 2004 No. 46 s 29\npres s 38 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.38-ssec.1) The employer’s liability ( final liability ) for payroll tax for a final period is— the employer’s final adjustment amount for the period, if— either— the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or the employer’s final payroll tax amount for the period, if— the employer was not required under section 59 to lodge a periodic return during the period; and paragraph (a) does not apply. The amount of an employer’s final liability would be the final payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period.\n(sec.38-ssec.2) However, subsection (3) applies if— the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year.\n(sec.38-ssec.3) If this subsection applies, for working out the employer’s final liability for the final period, the commissioner may treat the employer— if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period. Under section 30 (1) (a) of the Administration Act , an employer’s final liability for a final period must be paid on the date the employer is required to lodge a final return for the final period. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final liability.\n- (a) the employer’s final adjustment amount for the period, if— (i) either— (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and (ii) the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or\n- (i) either— (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (ii) the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or\n- (b) the employer’s final payroll tax amount for the period, if— (i) the employer was not required under section 59 to lodge a periodic return during the period; and (ii) paragraph (a) does not apply. Example for paragraph (b) — The amount of an employer’s final liability would be the final payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period.\n- (i) the employer was not required under section 59 to lodge a periodic return during the period; and\n- (ii) paragraph (a) does not apply.\n- (i) either— (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (ii) the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or\n- (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (i) the employer was not required under section 59 to lodge a periodic return during the period; and\n- (ii) paragraph (a) does not apply.\n- (a) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\n- (b) the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year.\n- (a) if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\n- (b) if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.","sortOrder":102},{"sectionNumber":"sec.39","sectionType":"section","heading":"Entitlement to final refund amount","content":"### sec.39 Entitlement to final refund amount\n\nThis section applies if the employer’s periodic liability amount for a final period is greater than the employer’s final payroll tax amount for the period.\nThe employer is entitled to a refund of the amount (the final refund amount ) of the difference between the periodic liability amount and the final payroll tax amount.\nSubsection (2) is subject to section 83 .\nHowever, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s final liability for the period.\nThis section does not apply in relation to a reassessment of the employer’s final liability.\nEntitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .\ns 39 prev s 39 om 2004 No. 46 s 29\npres s 39 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.39-ssec.1) This section applies if the employer’s periodic liability amount for a final period is greater than the employer’s final payroll tax amount for the period.\n(sec.39-ssec.2) The employer is entitled to a refund of the amount (the final refund amount ) of the difference between the periodic liability amount and the final payroll tax amount.\n(sec.39-ssec.3) Subsection (2) is subject to section 83 .\n(sec.39-ssec.4) However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s final liability for the period.\n(sec.39-ssec.5) This section does not apply in relation to a reassessment of the employer’s final liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .","sortOrder":103},{"sectionNumber":"sec.40","sectionType":"section","heading":"Application of sdiv 2","content":"### sec.40 Application of sdiv 2\n\nThis subdivision applies to an employer who is the DGE for a group on the last day of a final period.\ns 40 prev s 40 amd 1995 No. 57 s 4 sch 1\nom 2004 No. 46 s 29\npres s 40 ins 2004 No. 46 s 17","sortOrder":104},{"sectionNumber":"sec.41","sectionType":"section","heading":"Definitions for sdiv 2","content":"### sec.41 Definitions for sdiv 2\n\nIn this subdivision—\nfinal adjustment amount , for the DGE for a final period, means the difference between—\nthe DGE’s final payroll tax amount for the period; and\nthe DGE’s periodic liability amount for the final period.\ns 41 def final adjustment amount amd 2009 No. 19 s 73\nfinal deduction , for the DGE for a final period, means the greater of zero and the amount worked out using the following formula—\nwhere—\nA means the number of days—\nthat are in the part of the final period starting on 1 July and ending on 31 December; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\nB means the number of days—\nthat are in the part of the final period starting on 1 January and ending on 30 June; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\nC means—\nif the final period is within a financial year that includes 29 February—366; or\notherwise—365.\nFD means the final deduction in dollars.\nIW means the amount of interstate wages paid or payable for the final period by each relevant group employer as a member of the group.\nK means 1,300,000.\nTW means the amount of taxable wages paid or payable for the final period by each relevant group employer as a member of the group.\ns 41 def final deduction amd 2006 No. 34 s 18 ; 2008 No. 39 s 34 ; 2009 No. 19 s 66 ; 2012 No. 8 s 45 ; 2019 No. 20 s 41 ; 2022 No. 14 s 77\nfinal payroll tax amount , for the DGE for a final period, means—\nif the DGE’s final deduction for the period is greater than the DGE’s final wages for the period—zero; or\nif paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the DGE’s final wages for the period less the DGE’s final deduction for the period.\ns 41 def final payroll tax amount amd 2009 No. 19 s 73\nfinal wages , for the DGE for a final period, means the total taxable wages paid or payable by the DGE during the period.\nrelevant group employer , for a final period for the DGE, means an employer who was a member of the group for all or part of the period.\ns 41 ins 2004 No. 46 s 17\n- (a) the DGE’s final payroll tax amount for the period; and\n- (b) the DGE’s periodic liability amount for the final period.\n- (a) that are in the part of the final period starting on 1 July and ending on 31 December; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\n- (a) that are in the part of the final period starting on 1 January and ending on 30 June; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\n- (a) if the final period is within a financial year that includes 29 February—366; or\n- (b) otherwise—365.\n- (a) if the DGE’s final deduction for the period is greater than the DGE’s final wages for the period—zero; or\n- (b) if paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the DGE’s final wages for the period less the DGE’s final deduction for the period.","sortOrder":105},{"sectionNumber":"sec.42","sectionType":"section","heading":"Amount of DGE’s final liability","content":"### sec.42 Amount of DGE’s final liability\n\nThe DGE’s liability ( final liability ) for payroll tax for a final period is—\nthe DGE’s final adjustment amount for the period, if—\neither—\nthe DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or\nafter the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\nthe DGE’s final payroll tax amount for the period is greater than the DGE’s periodic liability amount for the period; or\nthe DGE’s final payroll tax amount for the period, if—\nthe DGE was not required under section 59 to lodge a periodic return during the period; and\nparagraph (a) does not apply.\nIf the DGE does not pay the DGE’s final liability for the period on the return date for lodgement of the DGE’s final return, every relevant group employer for the period is liable jointly and severally to pay the amount of the liability.\nUnder section 30 (1) (a) of the Administration Act , a DGE’s final liability for a final period must be paid on the date the DGE is required to lodge a final return for the final period.\nA DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final liability.\ns 42 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.42-ssec.1) The DGE’s liability ( final liability ) for payroll tax for a final period is— the DGE’s final adjustment amount for the period, if— either— the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and the DGE’s final payroll tax amount for the period is greater than the DGE’s periodic liability amount for the period; or the DGE’s final payroll tax amount for the period, if— the DGE was not required under section 59 to lodge a periodic return during the period; and paragraph (a) does not apply.\n(sec.42-ssec.2) If the DGE does not pay the DGE’s final liability for the period on the return date for lodgement of the DGE’s final return, every relevant group employer for the period is liable jointly and severally to pay the amount of the liability. Under section 30 (1) (a) of the Administration Act , a DGE’s final liability for a final period must be paid on the date the DGE is required to lodge a final return for the final period. A DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final liability.\n- (a) the DGE’s final adjustment amount for the period, if— (i) either— (A) the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and (ii) the DGE’s final payroll tax amount for the period is greater than the DGE’s periodic liability amount for the period; or\n- (i) either— (A) the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (A) the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (B) after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (ii) the DGE’s final payroll tax amount for the period is greater than the DGE’s periodic liability amount for the period; or\n- (b) the DGE’s final payroll tax amount for the period, if— (i) the DGE was not required under section 59 to lodge a periodic return during the period; and (ii) paragraph (a) does not apply.\n- (i) the DGE was not required under section 59 to lodge a periodic return during the period; and\n- (ii) paragraph (a) does not apply.\n- (i) either— (A) the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (A) the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (B) after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (ii) the DGE’s final payroll tax amount for the period is greater than the DGE’s periodic liability amount for the period; or\n- (A) the DGE lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (B) after the last day of the final period, the DGE will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (i) the DGE was not required under section 59 to lodge a periodic return during the period; and\n- (ii) paragraph (a) does not apply.","sortOrder":106},{"sectionNumber":"sec.43","sectionType":"section","heading":"Entitlement to final refund amount","content":"### sec.43 Entitlement to final refund amount\n\nThis section applies if the DGE’s periodic liability amount for a final period is greater than the DGE’s final payroll tax amount for the period.\nThe DGE is entitled to a refund of the amount (the final refund amount ) of the difference between the periodic liability amount and the final payroll tax amount.\nSubsection (2) is subject to section 83 .\nHowever, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE’s final liability for the period.\nThis section does not apply in relation to a reassessment of the DGE’s final liability.\nEntitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .\ns 43 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.43-ssec.1) This section applies if the DGE’s periodic liability amount for a final period is greater than the DGE’s final payroll tax amount for the period.\n(sec.43-ssec.2) The DGE is entitled to a refund of the amount (the final refund amount ) of the difference between the periodic liability amount and the final payroll tax amount.\n(sec.43-ssec.3) Subsection (2) is subject to section 83 .\n(sec.43-ssec.4) However, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE’s final liability for the period.\n(sec.43-ssec.5) This section does not apply in relation to a reassessment of the DGE’s final liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .","sortOrder":107},{"sectionNumber":"sec.43A","sectionType":"section","heading":"Rebate for final payroll tax amount","content":"### sec.43A Rebate for final payroll tax amount\n\nThis section applies if—\nwages are paid or payable during a final period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and\nthe wages are not taxable wages under section 14 (2) (j) .\nThe employer’s, or DGE’s, final payroll tax amount for the final period is reduced by the amount of the rebate for the period.\nIn this section—\nrebate , for a final period, means the lesser of the following amounts—\nthe amount worked out using the following formula—\nwhere—\nR means—\nif the final period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\notherwise—4.\nT means the appropriate rate of payroll tax for the final period.\nW means the amount of wages mentioned in subsection (1) for the final period;\nthe employer’s, or DGE’s, final payroll tax amount for the final period.\ns 43A ins 2009 No. 22 s 47\namd 2010 No. 25 s 13 ; 2011 No. 20 s 183 ; 2014 No. 25 s 223 sch 1 pt 2 ; 2015 No. 4 s 67 ; 2018 No. 12 s 26 ; 2019 No. 20 s 42 ; 2022 No. 14 s 69 ; 2023 No. 18 s 26 ; 2024 No. 35 s 22 ; 2025 No. 15 s 26\n(sec.43A-ssec.1) This section applies if— wages are paid or payable during a final period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and the wages are not taxable wages under section 14 (2) (j) .\n(sec.43A-ssec.2) The employer’s, or DGE’s, final payroll tax amount for the final period is reduced by the amount of the rebate for the period.\n(sec.43A-ssec.3) In this section— rebate , for a final period, means the lesser of the following amounts— the amount worked out using the following formula— where— R means— if the final period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or otherwise—4. T means the appropriate rate of payroll tax for the final period. W means the amount of wages mentioned in subsection (1) for the final period; the employer’s, or DGE’s, final payroll tax amount for the final period.\n- (a) wages are paid or payable during a final period in an eligible year by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Further Education and Training Act 2014 ; and\n- (b) the wages are not taxable wages under section 14 (2) (j) .\n- (a) the amount worked out using the following formula— where— R means— (a) if the final period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or (b) otherwise—4. T means the appropriate rate of payroll tax for the final period. W means the amount of wages mentioned in subsection (1) for the final period;\n- (a) if the final period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\n- (b) otherwise—4.\n- (b) the employer’s, or DGE’s, final payroll tax amount for the final period.\n- (a) if the final period is in an eligible year ending on 30 June 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 or 2026—2; or\n- (b) otherwise—4.","sortOrder":108},{"sectionNumber":"pt.2-div.5A","sectionType":"division","heading":"Periodic liability for mental health levy","content":"## Periodic liability for mental health levy","sortOrder":109},{"sectionNumber":"sec.43B","sectionType":"section","heading":"Application of division","content":"### sec.43B Application of division\n\nThis division applies to an employer who is required under section 59 to lodge periodic returns.\ns 43B ins 2022 No. 14 s 85","sortOrder":110},{"sectionNumber":"sec.43C","sectionType":"section","heading":"Meaning of adjusted primary threshold","content":"### sec.43C Meaning of adjusted primary threshold\n\nThe adjusted primary threshold for a financial year for an employer who is not a group member is the amount worked out using the following formula—\nwhere—\nA means the adjusted primary threshold for the financial year for the employer.\nB means $10m.\nC means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.\nD means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year.\nThe adjusted primary threshold for a financial year for an employer who is a group member is the amount worked out using the following formula—\nwhere—\nA means the adjusted primary threshold for the financial year for the employer.\nB means $10m.\nC means the total amount of taxable wages estimated to be payable by all members of the group for the financial year.\nD means the total amount of taxable wages and interstate wages estimated to be payable by all members of the group for the financial year.\nE means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.\ns 43C ins 2022 No. 14 s 85\n(sec.43C-ssec.1) The adjusted primary threshold for a financial year for an employer who is not a group member is the amount worked out using the following formula— where— A means the adjusted primary threshold for the financial year for the employer. B means $10m. C means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year. D means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year.\n(sec.43C-ssec.2) The adjusted primary threshold for a financial year for an employer who is a group member is the amount worked out using the following formula— where— A means the adjusted primary threshold for the financial year for the employer. B means $10m. C means the total amount of taxable wages estimated to be payable by all members of the group for the financial year. D means the total amount of taxable wages and interstate wages estimated to be payable by all members of the group for the financial year. E means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.","sortOrder":111},{"sectionNumber":"sec.43D","sectionType":"section","heading":"Meaning of adjusted additional threshold","content":"### sec.43D Meaning of adjusted additional threshold\n\nThe adjusted additional threshold for an employer who is not a group member for a financial year is the amount worked out using the following formula—\nwhere—\nA means the adjusted additional threshold for the employer.\nB means $100m.\nC means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.\nD means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year.\nThe adjusted additional threshold for an employer who is a group member for a financial year is the amount worked out using the following formula—\nwhere—\nA means the adjusted additional threshold for the employer.\nB means $100m.\nC means the total amount of taxable wages estimated to be payable by all members of the group for the financial year.\nD means the total amount of taxable wages and interstate wages estimated to be payable by all members of the group for the financial year.\nE means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.\ns 43D ins 2022 No. 14 s 85\n(sec.43D-ssec.1) The adjusted additional threshold for an employer who is not a group member for a financial year is the amount worked out using the following formula— where— A means the adjusted additional threshold for the employer. B means $100m. C means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year. D means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year.\n(sec.43D-ssec.2) The adjusted additional threshold for an employer who is a group member for a financial year is the amount worked out using the following formula— where— A means the adjusted additional threshold for the employer. B means $100m. C means the total amount of taxable wages estimated to be payable by all members of the group for the financial year. D means the total amount of taxable wages and interstate wages estimated to be payable by all members of the group for the financial year. E means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.","sortOrder":112},{"sectionNumber":"sec.43E","sectionType":"section","heading":"Meaning of primary periodic threshold and additional periodic threshold","content":"### sec.43E Meaning of primary periodic threshold and additional periodic threshold\n\nThe commissioner may, by written notice given to an employer, determine—\nthe amount of the employer’s primary periodic threshold for a periodic return period; or\nthe amount of the employer’s additional periodic threshold for a periodic return period.\nSubsection (1) does not apply for the last periodic return period of a financial year for the employer.\nThe primary periodic threshold for an employer for a periodic return period is—\nif an amount has been determined under subsection (1) (a) —that amount; or\notherwise—the amount worked out on the most recent calculation day using the following formula—\nwhere—\nA means the adjusted primary threshold for the employer for the current financial year.\nM means the number of months in the period.\nPPT means the primary periodic threshold for the employer for the periodic return period.\nThe additional periodic threshold for an employer for a periodic return period is—\nif an amount has been determined under subsection (1) (b) —that amount; or\notherwise—the amount worked out on the most recent calculation day using the following formula—\nwhere—\nA means the adjusted additional threshold for the employer for the current financial year.\nAPT means the additional periodic threshold for the employer for the periodic return period.\nM means the number of months in the periodic return period.\ns 43E ins 2022 No. 14 s 85\nsub 2022 No. 30 s 37\n(sec.43E-ssec.1) The commissioner may, by written notice given to an employer, determine— the amount of the employer’s primary periodic threshold for a periodic return period; or the amount of the employer’s additional periodic threshold for a periodic return period.\n(sec.43E-ssec.2) Subsection (1) does not apply for the last periodic return period of a financial year for the employer.\n(sec.43E-ssec.3) The primary periodic threshold for an employer for a periodic return period is— if an amount has been determined under subsection (1) (a) —that amount; or otherwise—the amount worked out on the most recent calculation day using the following formula— where— A means the adjusted primary threshold for the employer for the current financial year. M means the number of months in the period. PPT means the primary periodic threshold for the employer for the periodic return period.\n(sec.43E-ssec.4) The additional periodic threshold for an employer for a periodic return period is— if an amount has been determined under subsection (1) (b) —that amount; or otherwise—the amount worked out on the most recent calculation day using the following formula— where— A means the adjusted additional threshold for the employer for the current financial year. APT means the additional periodic threshold for the employer for the periodic return period. M means the number of months in the periodic return period.\n- (a) the amount of the employer’s primary periodic threshold for a periodic return period; or\n- (b) the amount of the employer’s additional periodic threshold for a periodic return period.\n- (a) if an amount has been determined under subsection (1) (a) —that amount; or\n- (b) otherwise—the amount worked out on the most recent calculation day using the following formula— where— A means the adjusted primary threshold for the employer for the current financial year. M means the number of months in the period. PPT means the primary periodic threshold for the employer for the periodic return period.\n- (a) if an amount has been determined under subsection (1) (b) —that amount; or\n- (b) otherwise—the amount worked out on the most recent calculation day using the following formula— where— A means the adjusted additional threshold for the employer for the current financial year. APT means the additional periodic threshold for the employer for the periodic return period. M means the number of months in the periodic return period.","sortOrder":113},{"sectionNumber":"sec.43EA","sectionType":"section","heading":"Meaning of current financial year","content":"### sec.43EA Meaning of current financial year\n\nThe current financial year for a periodic return period is the financial year in which the periodic return period occurs.\ns 43EA ins 2022 No. 30 s 37","sortOrder":114},{"sectionNumber":"sec.43EB","sectionType":"section","heading":"Meaning of calculation day","content":"### sec.43EB Meaning of calculation day\n\nThis section applies for working out an employer’s primary periodic threshold or additional periodic threshold, for a periodic return period, under section 43E .\nEach of the following days is a calculation day —\n1 July in the current financial year;\na day on which a change to the periodic return period takes effect under section 60 ;\nif a relevant determination for the periodic return period has been made—a day that the relevant determination stops applying;\na day, in the current financial year, that the employer is first registered, or required to register, as an employer under part 3 , division 1 ;\nfor an employer who is not a group member and who has paid, is liable to pay, or anticipates paying or being liable to pay, interstate wages during the current financial year—the last day of a periodic return period, in the current financial year, during which a significant wage change happens for the employer;\nfor an employer who stops being a group member in the current financial year—the first day that the employer pays, or becomes liable to pay, taxable wages other than as a group member;\nfor an employer who is a group member but is not the DGE for the group—the last day of a periodic return period, in the current financial year, during which the employer receives revised group wage information from the DGE for the group under section 88E ;\nfor an employer who is the DGE for a group—the last day of a periodic return period, in the current financial year, during which—\na significant wage change happens for the group; or\nan employer becomes a member of the group (whether or not the employer had previously been a member of the group); or\na non-DGE group member pays, or becomes liable to pay, taxable wages other than as a group member.\nSubsection (2) (c) does not apply if, at the time the relevant determination stops applying, another relevant determination starts to apply.\nIn this section—\nrelevant determination means—\nin relation to an employer’s primary periodic threshold for a periodic return period—a determination under section 43E (1) (a) ; or\nin relation to an employer’s additional periodic threshold for a periodic return period—a determination under section 43E (1) (b) .\ns 43EB ins 2022 No. 30 s 37\n(sec.43EB-ssec.1) This section applies for working out an employer’s primary periodic threshold or additional periodic threshold, for a periodic return period, under section 43E .\n(sec.43EB-ssec.2) Each of the following days is a calculation day — 1 July in the current financial year; a day on which a change to the periodic return period takes effect under section 60 ; if a relevant determination for the periodic return period has been made—a day that the relevant determination stops applying; a day, in the current financial year, that the employer is first registered, or required to register, as an employer under part 3 , division 1 ; for an employer who is not a group member and who has paid, is liable to pay, or anticipates paying or being liable to pay, interstate wages during the current financial year—the last day of a periodic return period, in the current financial year, during which a significant wage change happens for the employer; for an employer who stops being a group member in the current financial year—the first day that the employer pays, or becomes liable to pay, taxable wages other than as a group member; for an employer who is a group member but is not the DGE for the group—the last day of a periodic return period, in the current financial year, during which the employer receives revised group wage information from the DGE for the group under section 88E ; for an employer who is the DGE for a group—the last day of a periodic return period, in the current financial year, during which— a significant wage change happens for the group; or an employer becomes a member of the group (whether or not the employer had previously been a member of the group); or a non-DGE group member pays, or becomes liable to pay, taxable wages other than as a group member.\n(sec.43EB-ssec.3) Subsection (2) (c) does not apply if, at the time the relevant determination stops applying, another relevant determination starts to apply.\n(sec.43EB-ssec.4) In this section— relevant determination means— in relation to an employer’s primary periodic threshold for a periodic return period—a determination under section 43E (1) (a) ; or in relation to an employer’s additional periodic threshold for a periodic return period—a determination under section 43E (1) (b) .\n- (a) 1 July in the current financial year;\n- (b) a day on which a change to the periodic return period takes effect under section 60 ;\n- (c) if a relevant determination for the periodic return period has been made—a day that the relevant determination stops applying;\n- (d) a day, in the current financial year, that the employer is first registered, or required to register, as an employer under part 3 , division 1 ;\n- (e) for an employer who is not a group member and who has paid, is liable to pay, or anticipates paying or being liable to pay, interstate wages during the current financial year—the last day of a periodic return period, in the current financial year, during which a significant wage change happens for the employer;\n- (f) for an employer who stops being a group member in the current financial year—the first day that the employer pays, or becomes liable to pay, taxable wages other than as a group member;\n- (g) for an employer who is a group member but is not the DGE for the group—the last day of a periodic return period, in the current financial year, during which the employer receives revised group wage information from the DGE for the group under section 88E ;\n- (h) for an employer who is the DGE for a group—the last day of a periodic return period, in the current financial year, during which— (i) a significant wage change happens for the group; or (ii) an employer becomes a member of the group (whether or not the employer had previously been a member of the group); or (iii) a non-DGE group member pays, or becomes liable to pay, taxable wages other than as a group member.\n- (i) a significant wage change happens for the group; or\n- (ii) an employer becomes a member of the group (whether or not the employer had previously been a member of the group); or\n- (iii) a non-DGE group member pays, or becomes liable to pay, taxable wages other than as a group member.\n- (i) a significant wage change happens for the group; or\n- (ii) an employer becomes a member of the group (whether or not the employer had previously been a member of the group); or\n- (iii) a non-DGE group member pays, or becomes liable to pay, taxable wages other than as a group member.\n- (a) in relation to an employer’s primary periodic threshold for a periodic return period—a determination under section 43E (1) (a) ; or\n- (b) in relation to an employer’s additional periodic threshold for a periodic return period—a determination under section 43E (1) (b) .","sortOrder":115},{"sectionNumber":"sec.43EC","sectionType":"section","heading":"Meaning of significant wage change","content":"### sec.43EC Meaning of significant wage change\n\nA significant wage change happens during a periodic return period for an employer or group if the previous estimated wages for the period differ by more than 30% from the current estimated wages for the period.\nIn this section—\ncurrent estimated wages , in relation to a periodic return period, means—\nfor an employer—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the employer at the end of the periodic return period; or\nfor a group—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the members of the group at the end of the periodic return period.\nprevious estimated wages , in relation to a periodic return period, means—\nfor an employer—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the employer at the most recent of the following days—\nthe end of the previous periodic return period;\nthe most recent calculation day for the periodic return period under section 43EB (2) ; or\nfor a group—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the members of the group at the most recent of the following days—\nthe end of the previous periodic return period;\nthe most recent calculation day for the periodic return period under section 43EB (2) .\ns 43EC ins 2022 No. 30 s 37\n(sec.43EC-ssec.1) A significant wage change happens during a periodic return period for an employer or group if the previous estimated wages for the period differ by more than 30% from the current estimated wages for the period.\n(sec.43EC-ssec.2) In this section— current estimated wages , in relation to a periodic return period, means— for an employer—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the employer at the end of the periodic return period; or for a group—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the members of the group at the end of the periodic return period. previous estimated wages , in relation to a periodic return period, means— for an employer—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the employer at the most recent of the following days— the end of the previous periodic return period; the most recent calculation day for the periodic return period under section 43EB (2) ; or for a group—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the members of the group at the most recent of the following days— the end of the previous periodic return period; the most recent calculation day for the periodic return period under section 43EB (2) .\n- (a) for an employer—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the employer at the end of the periodic return period; or\n- (b) for a group—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the members of the group at the end of the periodic return period.\n- (a) for an employer—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the employer at the most recent of the following days— (i) the end of the previous periodic return period; (ii) the most recent calculation day for the periodic return period under section 43EB (2) ; or\n- (i) the end of the previous periodic return period;\n- (ii) the most recent calculation day for the periodic return period under section 43EB (2) ; or\n- (b) for a group—the total amount of the taxable wages and any interstate wages, for the current financial year, estimated by the members of the group at the most recent of the following days— (i) the end of the previous periodic return period; (ii) the most recent calculation day for the periodic return period under section 43EB (2) .\n- (i) the end of the previous periodic return period;\n- (ii) the most recent calculation day for the periodic return period under section 43EB (2) .\n- (i) the end of the previous periodic return period;\n- (ii) the most recent calculation day for the periodic return period under section 43EB (2) ; or\n- (i) the end of the previous periodic return period;\n- (ii) the most recent calculation day for the periodic return period under section 43EB (2) .","sortOrder":116},{"sectionNumber":"sec.43F","sectionType":"section","heading":"Amount of periodic levy liability","content":"### sec.43F Amount of periodic levy liability\n\nAn employer’s liability ( periodic levy liability ) for the mental health levy for a periodic return period is the total of—\nthe primary periodic liability under subsection (2) ; and\nthe additional periodic liability under subsection (3) .\nFor subsection (1) (a) , the primary periodic liability for a periodic return period is the greater of the amount worked out using the following formula and zero—\nwhere—\nA means the number of days the employer paid, or was liable to pay, wages in the period.\nB means the number of days in the period.\nL means the primary periodic liability for the period.\nPPT means the primary periodic threshold for the employer for the period.\nR means 0.25%.\nTW means the amount of the employer’s taxable wages for the period.\nFor subsection (1) (b) , the additional periodic liability for a periodic return period is the greater of the amount worked out using the following formula and zero—\nwhere—\nA means the number of days the employer paid, or was liable to pay, wages in the period.\nAPT means the additional periodic threshold for the employer for the period.\nB means the number of days in the period.\nL means the additional periodic liability for the period.\nR means 0.5%.\nTW means the amount of the employer’s taxable wages for the period.\nThere is no periodic levy liability for the last periodic return period of a financial year.\nUnder section 30 (1) (a) of the Administration Act , an employer’s periodic levy liability for a periodic return period must be paid on the date the employer is required to lodge a periodic return for the period.\nAn employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic levy liability.\ns 43F ins 2022 No. 14 s 85\namd 2022 No. 30 s 38\n(sec.43F-ssec.1) An employer’s liability ( periodic levy liability ) for the mental health levy for a periodic return period is the total of— the primary periodic liability under subsection (2) ; and the additional periodic liability under subsection (3) .\n(sec.43F-ssec.2) For subsection (1) (a) , the primary periodic liability for a periodic return period is the greater of the amount worked out using the following formula and zero— where— A means the number of days the employer paid, or was liable to pay, wages in the period. B means the number of days in the period. L means the primary periodic liability for the period. PPT means the primary periodic threshold for the employer for the period. R means 0.25%. TW means the amount of the employer’s taxable wages for the period.\n(sec.43F-ssec.3) For subsection (1) (b) , the additional periodic liability for a periodic return period is the greater of the amount worked out using the following formula and zero— where— A means the number of days the employer paid, or was liable to pay, wages in the period. APT means the additional periodic threshold for the employer for the period. B means the number of days in the period. L means the additional periodic liability for the period. R means 0.5%. TW means the amount of the employer’s taxable wages for the period.\n(sec.43F-ssec.4) There is no periodic levy liability for the last periodic return period of a financial year. Under section 30 (1) (a) of the Administration Act , an employer’s periodic levy liability for a periodic return period must be paid on the date the employer is required to lodge a periodic return for the period. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic levy liability.\n- (a) the primary periodic liability under subsection (2) ; and\n- (b) the additional periodic liability under subsection (3) .\n- 1 Under section 30 (1) (a) of the Administration Act , an employer’s periodic levy liability for a periodic return period must be paid on the date the employer is required to lodge a periodic return for the period.\n- 2 An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic levy liability.","sortOrder":117},{"sectionNumber":"pt.2-div.5B","sectionType":"division","heading":"Annual liability for mental health levy","content":"## Annual liability for mental health levy","sortOrder":118},{"sectionNumber":"sec.43G","sectionType":"section","heading":"Application of division","content":"### sec.43G Application of division\n\nThis division applies to an employer who is required, under section 63 , to lodge an annual return for a financial year if the employer—\nis not a member of a group on 30 June in the year; or\nis the DGE for a group on 30 June in the year.\ns 43G ins 2022 No. 14 s 85\n- (a) is not a member of a group on 30 June in the year; or\n- (b) is the DGE for a group on 30 June in the year.","sortOrder":119},{"sectionNumber":"sec.43H","sectionType":"section","heading":"Meaning of combined periodic liability","content":"### sec.43H Meaning of combined periodic liability\n\nThe combined periodic liability , for the employer for the financial year, is—\nif the employer is not a member of a group—the total of the employer’s periodic levy liability for each periodic return period in the year; or\nif the employer is the DGE for a group—the total of each group member’s total periodic levy liability for each periodic return period in the year.\ns 43H ins 2022 No. 14 s 85\n- (a) if the employer is not a member of a group—the total of the employer’s periodic levy liability for each periodic return period in the year; or\n- (b) if the employer is the DGE for a group—the total of each group member’s total periodic levy liability for each periodic return period in the year.","sortOrder":120},{"sectionNumber":"sec.43I","sectionType":"section","heading":"Definitions for division","content":"### sec.43I Definitions for division\n\nIn this division—\nadditional annual levy amount , for the employer for the financial year, means the greater of the amount worked out using the following formula and zero—\nwhere—\nA means the additional annual levy amount for the employer for the financial year.\nB means—\nif the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or\nif the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.\nC means $100m.\nD means—\nif the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or\nif the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.\nE means—\nif the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or\nif the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nF means the number of days in the financial year.\nR means 0.5%.\ns 43I def additional annual levy amount amd 2022 No. 30 s 39 (2)\nannual levy adjustment amount , for the employer for the financial year, means the difference between—\nthe employer’s annual levy amount for the financial year; and\nthe employer’s combined periodic liability for the financial year.\nannual levy amount , for the employer for the financial year, means the total of—\nthe primary annual levy amount; and\nthe additional annual levy amount.\nprimary annual levy amount , for the employer for the financial year, means the greater of the amount worked out using the following formula and zero—\nwhere—\nA means the primary annual levy amount for the employer for the financial year.\nB means—\nif the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or\nif the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.\nC means $10m.\nD means—\nif the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or\nif the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.\nE means—\nif the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or\nif the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nF means the number of days in the financial year.\nR means 0.25%.\ns 43I def primary annual levy amount amd 2022 No. 30 s 39 (3)\nrelevant group employer , in relation to the DGE for a group, for a financial year, means an employer who was a member of the group for all or part of the financial year.\ns 43I def relevant group employer ins 2022 No. 30 s 39 (1)\ns 43I ins 2022 No. 14 s 85\n- (a) if the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or\n- (b) if the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.\n- (a) if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or\n- (b) if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.\n- (a) if the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or\n- (b) if the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) the employer’s annual levy amount for the financial year; and\n- (b) the employer’s combined periodic liability for the financial year.\n- (a) the primary annual levy amount; and\n- (b) the additional annual levy amount.\n- (a) if the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or\n- (b) if the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.\n- (a) if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or\n- (b) if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.\n- (a) if the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or\n- (b) if the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.","sortOrder":121},{"sectionNumber":"sec.43J","sectionType":"section","heading":"Amount of annual levy liability","content":"### sec.43J Amount of annual levy liability\n\nThe employer’s liability ( annual levy liability ) for the mental health levy for the financial year is—\nthe employer’s annual levy adjustment amount for the year, if—\nthe employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and\nthe employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or\nthe employer’s annual levy amount for the year, if the employer (or if the employer is the DGE of a group, each group member) was not required under section 59 to lodge a periodic return during the year.\nThe amount of an employer’s annual levy liability would be the annual levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year.\nSubsection (1) applies subject to subsections (3) to (7) .\nSubsection (4) applies if—\nthe employer is not a group member on 30 June in the financial year; and\nunder section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and\nthe stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by the employer during the final period ( final levy return wages ).\nFor working out the employer’s annual levy liability for the financial year—\nthe final levy return wages are not included in the wages paid or payable for the financial year; and\nthe part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the employer’s combined periodic liability for the financial year; and\nthe employer is taken not to have paid, or been liable to pay, wages for the days in the final period on which the employer paid, or was liable to pay, the final levy return wages.\nSubsection (6) applies if—\nthe employer is the DGE for a group on 30 June in the financial year; and\nunder section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and\nthe stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by a person during the final period ( final levy return wages ).\nFor working out the DGE’s annual levy liability for the financial year—\nthe final levy return wages are not included in the wages paid or payable by members of the group for the financial year; and\nthe part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the DGE’s combined periodic liability for the financial year; and\nthe person mentioned in subsection (5) (c) is taken not to have paid, or been liable to pay, taxable wages or interstate wages, or taxable wages and interstate wages, as a member of the group for the days in the final period on which the person paid, or was liable to pay, the final levy return wages.\nSubsections (2) to (6) do not apply in relation to a final period during the financial year if—\nthe commissioner makes an original assessment of the employer’s annual levy liability, other than under the Administration Act , section 14 (a) ; and\nthe employer is not a group member on 30 June in the year; and\nthe employer was not a group member during the final period; and\nthe employer’s annual levy liability would be greater if the final levy return wages and final levy return liability for the final period were not included.\nUnder section 30 (1) (a) of the Administration Act , an employer’s annual levy liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year.\nAn employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual levy liability.\ns 43J ins 2022 No. 14 s 85\namd 2022 No. 30 s 40\n(sec.43J-ssec.1) The employer’s liability ( annual levy liability ) for the mental health levy for the financial year is— the employer’s annual levy adjustment amount for the year, if— the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or the employer’s annual levy amount for the year, if the employer (or if the employer is the DGE of a group, each group member) was not required under section 59 to lodge a periodic return during the year. The amount of an employer’s annual levy liability would be the annual levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year.\n(sec.43J-ssec.2) Subsection (1) applies subject to subsections (3) to (7) .\n(sec.43J-ssec.3) Subsection (4) applies if— the employer is not a group member on 30 June in the financial year; and under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by the employer during the final period ( final levy return wages ).\n(sec.43J-ssec.4) For working out the employer’s annual levy liability for the financial year— the final levy return wages are not included in the wages paid or payable for the financial year; and the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the employer’s combined periodic liability for the financial year; and the employer is taken not to have paid, or been liable to pay, wages for the days in the final period on which the employer paid, or was liable to pay, the final levy return wages.\n(sec.43J-ssec.5) Subsection (6) applies if— the employer is the DGE for a group on 30 June in the financial year; and under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by a person during the final period ( final levy return wages ).\n(sec.43J-ssec.6) For working out the DGE’s annual levy liability for the financial year— the final levy return wages are not included in the wages paid or payable by members of the group for the financial year; and the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the DGE’s combined periodic liability for the financial year; and the person mentioned in subsection (5) (c) is taken not to have paid, or been liable to pay, taxable wages or interstate wages, or taxable wages and interstate wages, as a member of the group for the days in the final period on which the person paid, or was liable to pay, the final levy return wages.\n(sec.43J-ssec.7) Subsections (2) to (6) do not apply in relation to a final period during the financial year if— the commissioner makes an original assessment of the employer’s annual levy liability, other than under the Administration Act , section 14 (a) ; and the employer is not a group member on 30 June in the year; and the employer was not a group member during the final period; and the employer’s annual levy liability would be greater if the final levy return wages and final levy return liability for the final period were not included. Under section 30 (1) (a) of the Administration Act , an employer’s annual levy liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual levy liability.\n- (a) the employer’s annual levy adjustment amount for the year, if— (i) the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and (ii) the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or\n- (i) the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and\n- (ii) the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or\n- (b) the employer’s annual levy amount for the year, if the employer (or if the employer is the DGE of a group, each group member) was not required under section 59 to lodge a periodic return during the year. Example for paragraph (b) — The amount of an employer’s annual levy liability would be the annual levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year.\n- (i) the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and\n- (ii) the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or\n- (a) the employer is not a group member on 30 June in the financial year; and\n- (b) under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and\n- (c) the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by the employer during the final period ( final levy return wages ).\n- (a) the final levy return wages are not included in the wages paid or payable for the financial year; and\n- (b) the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the employer’s combined periodic liability for the financial year; and\n- (c) the employer is taken not to have paid, or been liable to pay, wages for the days in the final period on which the employer paid, or was liable to pay, the final levy return wages.\n- (a) the employer is the DGE for a group on 30 June in the financial year; and\n- (b) under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and\n- (c) the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by a person during the final period ( final levy return wages ).\n- (a) the final levy return wages are not included in the wages paid or payable by members of the group for the financial year; and\n- (b) the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the DGE’s combined periodic liability for the financial year; and\n- (c) the person mentioned in subsection (5) (c) is taken not to have paid, or been liable to pay, taxable wages or interstate wages, or taxable wages and interstate wages, as a member of the group for the days in the final period on which the person paid, or was liable to pay, the final levy return wages.\n- (a) the commissioner makes an original assessment of the employer’s annual levy liability, other than under the Administration Act , section 14 (a) ; and\n- (b) the employer is not a group member on 30 June in the year; and\n- (c) the employer was not a group member during the final period; and\n- (d) the employer’s annual levy liability would be greater if the final levy return wages and final levy return liability for the final period were not included.\n- 1 Under section 30 (1) (a) of the Administration Act , an employer’s annual levy liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year.\n- 2 An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual levy liability.","sortOrder":122},{"sectionNumber":"sec.43K","sectionType":"section","heading":"Entitlement to annual levy refund amount","content":"### sec.43K Entitlement to annual levy refund amount\n\nThis section applies if the employer’s combined periodic liability for the financial year is greater than the employer’s annual levy liability for the year.\nThe employer is entitled to a refund of the amount (the annual levy refund amount ) of the difference between the combined periodic liability and the annual levy amount.\nSubsection (2) is subject to section 83 .\nHowever, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s annual levy liability for the financial year.\nThis section does not apply in relation to a reassessment of the employer’s annual levy liability.\nEntitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .\ns 43K ins 2022 No. 14 s 85\n(sec.43K-ssec.1) This section applies if the employer’s combined periodic liability for the financial year is greater than the employer’s annual levy liability for the year.\n(sec.43K-ssec.2) The employer is entitled to a refund of the amount (the annual levy refund amount ) of the difference between the combined periodic liability and the annual levy amount.\n(sec.43K-ssec.3) Subsection (2) is subject to section 83 .\n(sec.43K-ssec.4) However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s annual levy liability for the financial year.\n(sec.43K-ssec.5) This section does not apply in relation to a reassessment of the employer’s annual levy liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .","sortOrder":123},{"sectionNumber":"pt.2-div.5C","sectionType":"division","heading":"Final liability for mental health levy","content":"## Final liability for mental health levy","sortOrder":124},{"sectionNumber":"sec.43L","sectionType":"section","heading":"Application of division","content":"### sec.43L Application of division\n\nThis division applies to an employer who is required under section 64 to lodge a final return for a final period if the employer—\nis not a member of a group on the last day of the final period; or\nis the DGE for a group on the last day of the final period.\nFor this division, a reference to the final period for an employer who is the DGE for a group is a reference to the final period for the change of status of—\nif the change of status happens to a group member—the group member; or\nif the change of status happens to the DGE—the DGE.\ns 43L ins 2022 No. 14 s 85\n(sec.43L-ssec.1) This division applies to an employer who is required under section 64 to lodge a final return for a final period if the employer— is not a member of a group on the last day of the final period; or is the DGE for a group on the last day of the final period.\n(sec.43L-ssec.2) For this division, a reference to the final period for an employer who is the DGE for a group is a reference to the final period for the change of status of— if the change of status happens to a group member—the group member; or if the change of status happens to the DGE—the DGE.\n- (a) is not a member of a group on the last day of the final period; or\n- (b) is the DGE for a group on the last day of the final period.\n- (a) if the change of status happens to a group member—the group member; or\n- (b) if the change of status happens to the DGE—the DGE.","sortOrder":125},{"sectionNumber":"sec.43M","sectionType":"section","heading":"Definitions for division","content":"### sec.43M Definitions for division\n\nIn this division—\nadditional final levy amount , for the employer for the final period, means the greater of the amount worked out using the following formula and zero—\nwhere—\nA means the additional final levy amount for the employer for the final period.\nC means $100m.\nD means—\nif the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer during the final period; or\nif the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all relevant group employers during the final period.\nE means—\nif the employer is not a member of a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which the employer paid, or was liable to pay, wages; or\nif the employer is the DGE for a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages during the final period.\nF means—\nif the employer is not a member of a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which the employer paid, or was liable to pay, wages; or\nif the employer is the DGE for a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages during the period.\nFW means the employer’s final wages for the final period.\nG means—\nif the final period is within a financial year that includes 29 February—366; or\notherwise—365.\nR means 0.5%.\nfinal levy adjustment amount , for the employer for the final period, means the difference between—\nthe employer’s final levy amount for the final period; and\nthe employer’s periodic levy liability amount for the final period.\nfinal levy amount , for the employer for the final period, means the total of—\nthe primary final levy amount; and\nthe additional final levy amount.\nfinal wages , for the employer for the final period, means—\nif the employer is not a member of a group—the total taxable wages paid or payable by the employer during the final period; or\nif the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group during the final period.\npartial levy amount , for a periodic return period, means the amount worked out using the following formula—\nwhere—\nP means the partial levy amount in dollars.\nPL means—\nif the employer is not a member of a group—the employer’s periodic levy liability for the period; or\nif the employer is a DGE for a group—the total periodic levy liability for the period for all group members.\nX means the number of days in the period that are in the final period.\nY means the total number of days in the final period.\nperiodic levy liability amount , for an employer for the final period, means the sum of—\neither—\nif the employer is not a member of a group—the employer’s periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; or\nif the employer is the DGE for a group—the total of each group member’s total periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; and\nfor a day in the final period not included in a periodic return period mentioned in paragraph (a) —the partial levy amount for the periodic return period that includes the day, even if the return date for lodging the periodic return is after the return date for lodging the final return.\nprimary final levy amount , for the employer for the final period, means the greater of the amount worked out using the following formula and zero—\nwhere—\nA means the primary final levy amount for the employer for the final period.\nC means $10m.\nD means—\nif the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer during the final period; or\nif the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all relevant group employers during the final period.\nE means—\nif the employer is not a member of a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which the employer paid, or was liable to pay, wages; or\nif the employer is the DGE for a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\nF means—\nif the employer is not a member of a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which the employer paid, or was liable to pay, wages; or\nif the employer is the DGE for a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\nFW means the employer’s final wages for the final period.\nG means—\nif the final period is within a financial year that includes 29 February—366; or\notherwise—365.\nR means 0.25%.\nrelevant group employer , for the final period in relation to the DGE for a group, means an employer who was a member of the group for all or part of the period.\ns 43M ins 2022 No. 14 s 85\n- (a) if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer during the final period; or\n- (b) if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all relevant group employers during the final period.\n- (a) if the employer is not a member of a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which the employer paid, or was liable to pay, wages; or\n- (b) if the employer is the DGE for a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages during the final period.\n- (a) if the employer is not a member of a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which the employer paid, or was liable to pay, wages; or\n- (b) if the employer is the DGE for a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages during the period.\n- (a) if the final period is within a financial year that includes 29 February—366; or\n- (b) otherwise—365.\n- (a) the employer’s final levy amount for the final period; and\n- (b) the employer’s periodic levy liability amount for the final period.\n- (a) the primary final levy amount; and\n- (b) the additional final levy amount.\n- (a) if the employer is not a member of a group—the total taxable wages paid or payable by the employer during the final period; or\n- (b) if the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group during the final period.\n- (a) if the employer is not a member of a group—the employer’s periodic levy liability for the period; or\n- (b) if the employer is a DGE for a group—the total periodic levy liability for the period for all group members.\n- (a) either— (i) if the employer is not a member of a group—the employer’s periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; or (ii) if the employer is the DGE for a group—the total of each group member’s total periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; and\n- (i) if the employer is not a member of a group—the employer’s periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; or\n- (ii) if the employer is the DGE for a group—the total of each group member’s total periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; and\n- (b) for a day in the final period not included in a periodic return period mentioned in paragraph (a) —the partial levy amount for the periodic return period that includes the day, even if the return date for lodging the periodic return is after the return date for lodging the final return.\n- (i) if the employer is not a member of a group—the employer’s periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; or\n- (ii) if the employer is the DGE for a group—the total of each group member’s total periodic levy liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; and\n- (a) if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer during the final period; or\n- (b) if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all relevant group employers during the final period.\n- (a) if the employer is not a member of a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which the employer paid, or was liable to pay, wages; or\n- (b) if the employer is the DGE for a group—the number of days in the part of the final period starting on 1 July and ending on 31 December for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\n- (a) if the employer is not a member of a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which the employer paid, or was liable to pay, wages; or\n- (b) if the employer is the DGE for a group—the number of days in the part of the final period starting on 1 January and ending on 30 June for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages.\n- (a) if the final period is within a financial year that includes 29 February—366; or\n- (b) otherwise—365.","sortOrder":126},{"sectionNumber":"sec.43N","sectionType":"section","heading":"Amount of final levy liability","content":"### sec.43N Amount of final levy liability\n\nThis section states the employer’s liability ( final levy liability ) for the mental health levy for the final period.\nThe employer’s final levy liability for the final period is the employer’s final levy adjustment amount for the period if—\neither—\nthe employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or\nafter the last day of the final period—\nif the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or\nif the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\nthe employer’s final levy amount for the period is greater than the employer’s periodic levy liability amount for the final period.\nThe employer’s final levy liability for the final period is the employer’s final levy amount for the period, if—\nthe employer (or if the employer is the DGE for a group, each group member) was not required under section 59 to lodge a periodic return during the period; and\nsubsection (2) does not apply.\nThe amount of an employer’s final levy liability would be the final levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period.\nHowever, subsection (5) applies if—\nfor an employer who is not a member of a group—\nthe employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\nthe employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year; or\nfor an employer who is the DGE for a group—\nthe group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\nthe employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year.\nFor working out the employer’s final levy liability for the final period, the commissioner may—\nfor an employer who is not a member of a group, treat the employer—\nif the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\nif the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period; or\nfor an employer who is the DGE for a group, treat the group member whose status has changed—\nif the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\nif the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.\nUnder section 30 (1) (a) of the Administration Act , an employer’s final levy liability for a final period must be paid on the date the employer is required to lodge a final return for the final period.\nAn employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final levy liability.\ns 43N ins 2022 No. 14 s 85\n(sec.43N-ssec.1) This section states the employer’s liability ( final levy liability ) for the mental health levy for the final period.\n(sec.43N-ssec.2) The employer’s final levy liability for the final period is the employer’s final levy adjustment amount for the period if— either— the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or after the last day of the final period— if the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or if the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and the employer’s final levy amount for the period is greater than the employer’s periodic levy liability amount for the final period.\n(sec.43N-ssec.3) The employer’s final levy liability for the final period is the employer’s final levy amount for the period, if— the employer (or if the employer is the DGE for a group, each group member) was not required under section 59 to lodge a periodic return during the period; and subsection (2) does not apply. The amount of an employer’s final levy liability would be the final levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period.\n(sec.43N-ssec.4) However, subsection (5) applies if— for an employer who is not a member of a group— the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year; or for an employer who is the DGE for a group— the group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and the employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year.\n(sec.43N-ssec.5) For working out the employer’s final levy liability for the final period, the commissioner may— for an employer who is not a member of a group, treat the employer— if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period; or for an employer who is the DGE for a group, treat the group member whose status has changed— if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or if the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period. Under section 30 (1) (a) of the Administration Act , an employer’s final levy liability for a final period must be paid on the date the employer is required to lodge a final return for the final period. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final levy liability.\n- (a) either— (i) the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or (ii) after the last day of the final period— (A) if the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or (B) if the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (i) the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (ii) after the last day of the final period— (A) if the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or (B) if the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (A) if the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or\n- (B) if the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (b) the employer’s final levy amount for the period is greater than the employer’s periodic levy liability amount for the final period.\n- (i) the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or\n- (ii) after the last day of the final period— (A) if the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or (B) if the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (A) if the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or\n- (B) if the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (A) if the employer is not a member of a group—the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; or\n- (B) if the employer is the DGE for a group—the group member whose status has changed will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and\n- (a) the employer (or if the employer is the DGE for a group, each group member) was not required under section 59 to lodge a periodic return during the period; and\n- (b) subsection (2) does not apply.\n- (a) for an employer who is not a member of a group— (i) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and (ii) the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year; or\n- (i) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\n- (ii) the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year; or\n- (b) for an employer who is the DGE for a group— (i) the group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and (ii) the employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year.\n- (i) the group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\n- (ii) the employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year.\n- (i) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\n- (ii) the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year; or\n- (i) the group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and\n- (ii) the employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year.\n- (a) for an employer who is not a member of a group, treat the employer— (i) if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or (ii) if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period; or\n- (i) if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\n- (ii) if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period; or\n- (b) for an employer who is the DGE for a group, treat the group member whose status has changed— (i) if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or (ii) if the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.\n- (i) if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\n- (ii) if the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.\n- (i) if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\n- (ii) if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period; or\n- (i) if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or\n- (ii) if the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.\n- 1 Under section 30 (1) (a) of the Administration Act , an employer’s final levy liability for a final period must be paid on the date the employer is required to lodge a final return for the final period.\n- 2 An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final levy liability.","sortOrder":127},{"sectionNumber":"sec.43O","sectionType":"section","heading":"Entitlement to final levy refund amount","content":"### sec.43O Entitlement to final levy refund amount\n\nThis section applies if the employer’s periodic levy liability amount for the final period is greater than the employer’s final levy amount for the period.\nThe employer is entitled to a refund of the amount (the final levy refund amount ) of the difference between the periodic levy liability amount and the final levy amount.\nSubsection (2) is subject to section 83 .\nHowever, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s final levy liability for the final period.\nThis section does not apply in relation to a reassessment of the employer’s final levy liability.\nEntitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .\ns 43O ins 2022 No. 14 s 85\n(sec.43O-ssec.1) This section applies if the employer’s periodic levy liability amount for the final period is greater than the employer’s final levy amount for the period.\n(sec.43O-ssec.2) The employer is entitled to a refund of the amount (the final levy refund amount ) of the difference between the periodic levy liability amount and the final levy amount.\n(sec.43O-ssec.3) Subsection (2) is subject to section 83 .\n(sec.43O-ssec.4) However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s final levy liability for the final period.\n(sec.43O-ssec.5) This section does not apply in relation to a reassessment of the employer’s final levy liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .","sortOrder":128},{"sectionNumber":"pt.2-div.6","sectionType":"division","heading":"Sharing of excess deduction by group members","content":"## Sharing of excess deduction by group members","sortOrder":129},{"sectionNumber":"sec.44","sectionType":"section","heading":"Definitions for div 6","content":"### sec.44 Definitions for div 6\n\nIn this division—\nentitled group member , for an excess deduction, means a non-DGE group member who—\nis nominated by the DGE for the group under section 46 , or determined by the commissioner under section 47 , as a group member to share in the excess deduction; and\nif the excess deduction is shared by the entitled group members at the end of the relevant financial year under section 48 —is a member of the group on 30 June in the year and has an annual liability for the year.\norder of entitled group members means the order in which entitled group members are to share in an excess deduction under a nomination made by the DGE for the group under section 46 , or a determination made by the commissioner under section 47 , for the assessment of the DGE’s annual liability or final liability.\nrelevant financial year , for an excess deduction, means—\nif the excess deduction relates to an assessment of annual liability of the DGE for the group—the financial year to which the assessment relates; or\nif the excess deduction relates to an assessment of final liability of the DGE for the group—the financial year that includes the final period to which the assessment relates.\ns 44 ins 2004 No. 46 s 17\n- (a) is nominated by the DGE for the group under section 46 , or determined by the commissioner under section 47 , as a group member to share in the excess deduction; and\n- (b) if the excess deduction is shared by the entitled group members at the end of the relevant financial year under section 48 —is a member of the group on 30 June in the year and has an annual liability for the year.\n- (a) if the excess deduction relates to an assessment of annual liability of the DGE for the group—the financial year to which the assessment relates; or\n- (b) if the excess deduction relates to an assessment of final liability of the DGE for the group—the financial year that includes the final period to which the assessment relates.","sortOrder":130},{"sectionNumber":"sec.45","sectionType":"section","heading":"Meaning of excess deduction","content":"### sec.45 Meaning of excess deduction\n\nSubsection (2) applies—\nfor an assessment of the annual liability of the DGE for a group, if the DGE’s annual deduction for the financial year is greater than the DGE’s annual wages for the year; or\nfor an assessment of the final liability of the DGE for a group, if the DGE’s final deduction for the final period is greater than the DGE’s final wages for the period.\nThe amount of the difference is the excess deduction for the assessment.\nIn this section—\nannual deduction see section 33 .\nannual wages see section 33 .\nfinal deduction see section 41 .\nfinal wages see section 41 .\ns 45 prev s 45 om 2004 No. 46 s 33\npres s 45 ins 2004 No. 46 s 17\n(sec.45-ssec.1) Subsection (2) applies— for an assessment of the annual liability of the DGE for a group, if the DGE’s annual deduction for the financial year is greater than the DGE’s annual wages for the year; or for an assessment of the final liability of the DGE for a group, if the DGE’s final deduction for the final period is greater than the DGE’s final wages for the period.\n(sec.45-ssec.2) The amount of the difference is the excess deduction for the assessment.\n(sec.45-ssec.3) In this section— annual deduction see section 33 . annual wages see section 33 . final deduction see section 41 . final wages see section 41 .\n- (a) for an assessment of the annual liability of the DGE for a group, if the DGE’s annual deduction for the financial year is greater than the DGE’s annual wages for the year; or\n- (b) for an assessment of the final liability of the DGE for a group, if the DGE’s final deduction for the final period is greater than the DGE’s final wages for the period.","sortOrder":131},{"sectionNumber":"sec.46","sectionType":"section","heading":"Nomination by DGE of group members to share in excess deduction","content":"### sec.46 Nomination by DGE of group members to share in excess deduction\n\nThe DGE for a group may nominate, in an annual return or a final return lodged under section 64 (2) —\n1 or more group members to share in any excess deduction for the assessment of the DGE’s annual liability or final liability; and\nthe order in which the members are to share in the excess deduction.\ns 46 prev s 46 amd 1975 No. 80 s 19 ; 1995 No. 57 s 4 sch 1 ; 1999 No. 49 s 38 sch ; 2001 No. 72 s 164 sch 1\nom 2004 No. 46 s 33\npres s 46 ins 2004 No. 46 s 17\namd 2022 No. 30 s 41\n- (a) 1 or more group members to share in any excess deduction for the assessment of the DGE’s annual liability or final liability; and\n- (b) the order in which the members are to share in the excess deduction.","sortOrder":132},{"sectionNumber":"sec.46A","sectionType":"section","heading":null,"content":"### Section sec.46A\n\ns 46A ins 1999 No. 13 s 33\nom 2004 No. 46 s 33","sortOrder":133},{"sectionNumber":"sec.46B","sectionType":"section","heading":null,"content":"### Section sec.46B\n\ns 46B ins 1999 No. 13 s 33\nom 2004 No. 46 s 33","sortOrder":134},{"sectionNumber":"sec.46C","sectionType":"section","heading":null,"content":"### Section sec.46C\n\ns 46C ins 1999 No. 13 s 33\nom 2004 No. 46 s 33","sortOrder":135},{"sectionNumber":"sec.47","sectionType":"section","heading":"Determination by commissioner of group members to share in excess deduction","content":"### sec.47 Determination by commissioner of group members to share in excess deduction\n\nThis section applies, for an assessment of annual liability or final liability of the DGE for a group, if—\nthe DGE does not make a nomination under section 46 ; and\nthere is an excess deduction.\nThe commissioner may make a determination of—\n1 or more non-DGE group members to share in the excess deduction; and\nthe order in which the members are to share in the excess deduction.\nThe determination may apply in relation to an assessment of the DGE’s annual liability or final liability made before or after the determination is made.\ns 47 prev s 47 amd 1981 No. 111 s 23 sch ; 1995 No. 57 s 4 sch 1 ; 2001 No. 45 s 29 sch 3\nom 2004 No. 46 s 33\npres s 47 ins 2004 No. 46 s 17\n(sec.47-ssec.1) This section applies, for an assessment of annual liability or final liability of the DGE for a group, if— the DGE does not make a nomination under section 46 ; and there is an excess deduction.\n(sec.47-ssec.2) The commissioner may make a determination of— 1 or more non-DGE group members to share in the excess deduction; and the order in which the members are to share in the excess deduction.\n(sec.47-ssec.3) The determination may apply in relation to an assessment of the DGE’s annual liability or final liability made before or after the determination is made.\n- (a) the DGE does not make a nomination under section 46 ; and\n- (b) there is an excess deduction.\n- (a) 1 or more non-DGE group members to share in the excess deduction; and\n- (b) the order in which the members are to share in the excess deduction.","sortOrder":136},{"sectionNumber":"sec.48","sectionType":"section","heading":"Sharing of excess deduction by entitled group members at end of financial year","content":"### sec.48 Sharing of excess deduction by entitled group members at end of financial year\n\nThis section applies if—\nthere is an excess deduction for an assessment of the annual liability or final liability of the DGE for a group; and\nif the excess deduction is for an assessment of the DGE’s final liability—at least 1 member of the group continues to pay, or be liable to pay, wages as a member of the group for the period—\nstarting on the day the DGE’s change of status happens; and\nending on 30 June in the relevant financial year.\nAn entitled group member for the excess deduction is, after the end of the relevant financial year, entitled to the following share of the excess deduction—\nif the member is first in the order of entitled group members—the lesser of the following amounts—\nthe excess deduction;\nthe member’s annual wages for the year;\nfor another entitled group member, the lesser of the following amounts—\nso much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\nthe member’s annual wages for the year.\nThe commissioner must make an assessment or reassessment of an entitled group member’s annual liability for the year.\nAn assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 4 , subdivision 1 , the member’s annual payroll tax amount for the year is the amount worked out by applying the appropriate rate of payroll tax to the member’s annual wages for the year less the member’s share of the excess deduction under subsection (2) .\nIn this section—\nannual wages see section 29 (1) .\ns 48 prev s 48 om 2004 No. 46 s 33\npres s 48 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.48-ssec.1) This section applies if— there is an excess deduction for an assessment of the annual liability or final liability of the DGE for a group; and if the excess deduction is for an assessment of the DGE’s final liability—at least 1 member of the group continues to pay, or be liable to pay, wages as a member of the group for the period— starting on the day the DGE’s change of status happens; and ending on 30 June in the relevant financial year.\n(sec.48-ssec.2) An entitled group member for the excess deduction is, after the end of the relevant financial year, entitled to the following share of the excess deduction— if the member is first in the order of entitled group members—the lesser of the following amounts— the excess deduction; the member’s annual wages for the year; for another entitled group member, the lesser of the following amounts— so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; the member’s annual wages for the year.\n(sec.48-ssec.3) The commissioner must make an assessment or reassessment of an entitled group member’s annual liability for the year.\n(sec.48-ssec.4) An assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 4 , subdivision 1 , the member’s annual payroll tax amount for the year is the amount worked out by applying the appropriate rate of payroll tax to the member’s annual wages for the year less the member’s share of the excess deduction under subsection (2) .\n(sec.48-ssec.5) In this section— annual wages see section 29 (1) .\n- (a) there is an excess deduction for an assessment of the annual liability or final liability of the DGE for a group; and\n- (b) if the excess deduction is for an assessment of the DGE’s final liability—at least 1 member of the group continues to pay, or be liable to pay, wages as a member of the group for the period— (i) starting on the day the DGE’s change of status happens; and (ii) ending on 30 June in the relevant financial year.\n- (i) starting on the day the DGE’s change of status happens; and\n- (ii) ending on 30 June in the relevant financial year.\n- (i) starting on the day the DGE’s change of status happens; and\n- (ii) ending on 30 June in the relevant financial year.\n- (a) if the member is first in the order of entitled group members—the lesser of the following amounts— (i) the excess deduction; (ii) the member’s annual wages for the year;\n- (i) the excess deduction;\n- (ii) the member’s annual wages for the year;\n- (b) for another entitled group member, the lesser of the following amounts— (i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; (ii) the member’s annual wages for the year.\n- (i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s annual wages for the year.\n- (i) the excess deduction;\n- (ii) the member’s annual wages for the year;\n- (i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s annual wages for the year.","sortOrder":137},{"sectionNumber":"sec.49","sectionType":"section","heading":"Sharing of excess deduction by entitled group members on group ceasing to exist","content":"### sec.49 Sharing of excess deduction by entitled group members on group ceasing to exist\n\nThis section applies if—\nthere is an excess deduction for an assessment of final liability of the DGE for a group; and\nall members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year.\nAn entitled group member for the excess deduction is, after all group members have ceased to pay, or be liable to pay, wages as members of the group, entitled to the following share of the excess deduction—\nif the member is first in the order of entitled group members—the lesser of the following amounts—\nthe excess deduction;\nthe member’s final wages for the relevant final period; or\nfor another entitled group member, the lesser of the following amounts—\nso much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\nthe member’s final wages for the relevant final period.\nThe commissioner must make an assessment or reassessment of an entitled group member’s final liability for the relevant final period.\nAn assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 5 , subdivision 1 , the member’s final payroll tax amount for the relevant final period is the amount worked out by applying the appropriate rate of payroll tax to the member’s final wages for the period less the member’s share of the excess deduction under subsection (2) .\nIn this section—\nfinal wages see section 37 .\nrelevant final period , for an entitled group member, means the final period for the change of status of the member happening at the time the member ceases to pay, or be liable to pay, wages as a member of the group.\ns 49 prev s 49 om 2004 No. 46 s 33\npres s 49 ins 2004 No. 46 s 17\namd 2009 No. 19 s 73\n(sec.49-ssec.1) This section applies if— there is an excess deduction for an assessment of final liability of the DGE for a group; and all members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year.\n(sec.49-ssec.2) An entitled group member for the excess deduction is, after all group members have ceased to pay, or be liable to pay, wages as members of the group, entitled to the following share of the excess deduction— if the member is first in the order of entitled group members—the lesser of the following amounts— the excess deduction; the member’s final wages for the relevant final period; or for another entitled group member, the lesser of the following amounts— so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; the member’s final wages for the relevant final period.\n(sec.49-ssec.3) The commissioner must make an assessment or reassessment of an entitled group member’s final liability for the relevant final period.\n(sec.49-ssec.4) An assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 5 , subdivision 1 , the member’s final payroll tax amount for the relevant final period is the amount worked out by applying the appropriate rate of payroll tax to the member’s final wages for the period less the member’s share of the excess deduction under subsection (2) .\n(sec.49-ssec.5) In this section— final wages see section 37 . relevant final period , for an entitled group member, means the final period for the change of status of the member happening at the time the member ceases to pay, or be liable to pay, wages as a member of the group.\n- (a) there is an excess deduction for an assessment of final liability of the DGE for a group; and\n- (b) all members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year.\n- (a) if the member is first in the order of entitled group members—the lesser of the following amounts— (i) the excess deduction; (ii) the member’s final wages for the relevant final period; or\n- (i) the excess deduction;\n- (ii) the member’s final wages for the relevant final period; or\n- (b) for another entitled group member, the lesser of the following amounts— (i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; (ii) the member’s final wages for the relevant final period.\n- (i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s final wages for the relevant final period.\n- (i) the excess deduction;\n- (ii) the member’s final wages for the relevant final period; or\n- (i) so much of the excess deduction remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s final wages for the relevant final period.","sortOrder":138},{"sectionNumber":"pt.2-div.6A","sectionType":"division","heading":"Sharing of excess rebate by group members","content":"## Sharing of excess rebate by group members","sortOrder":139},{"sectionNumber":"sec.49A","sectionType":"section","heading":"Definitions for div 6A","content":"### sec.49A Definitions for div 6A\n\nIn this division—\nentitled group member , for an excess rebate, means a group member who—\nis nominated by the DGE for the group under section 49C , or determined by the commissioner under section 49D , as a group member to share in the excess rebate; and\nif the excess rebate is shared by the entitled group members at the end of the relevant financial year under section 49E —is a member of the group on 30 June in the year and has an annual liability for the year.\norder of entitled group members means the order in which entitled group members are to share in an excess rebate under a nomination made by the DGE for the group under section 49C , or a determination made by the commissioner under section 49D , for an assessment of the annual liability or final liability relating to the relevant financial year of a member of the group.\nrelevant financial year , for an excess rebate, means—\nif the excess rebate relates to an assessment of annual liability—the eligible year to which the assessment relates; or\nif the excess rebate relates to an assessment of final liability—the eligible year that includes the final period.\ns 49A def relevant financial year sub 2010 No. 25 s 14\namd 2011 No. 20 s 184 ; 2015 No. 4 s 68\ns 49A ins 2009 No. 22 s 48\n- (a) is nominated by the DGE for the group under section 49C , or determined by the commissioner under section 49D , as a group member to share in the excess rebate; and\n- (b) if the excess rebate is shared by the entitled group members at the end of the relevant financial year under section 49E —is a member of the group on 30 June in the year and has an annual liability for the year.\n- (a) if the excess rebate relates to an assessment of annual liability—the eligible year to which the assessment relates; or\n- (b) if the excess rebate relates to an assessment of final liability—the eligible year that includes the final period.","sortOrder":140},{"sectionNumber":"sec.49B","sectionType":"section","heading":"Meaning of excess rebate","content":"### sec.49B Meaning of excess rebate\n\nSubsection (2) applies—\nfor an assessment of the annual liability relating to the relevant financial year of a non-DGE group member, if the relevant annual amount for the member for the year is greater than the member’s annual payroll tax amount for the year; or\nfor an assessment of the annual liability relating to the relevant financial year of a DGE, if the relevant annual amount for the DGE for the year is greater than the DGE’s annual payroll tax amount for the year; or\nfor an assessment of the final liability relating to the relevant financial year of a non-DGE group member, if the relevant final amount for the member for the final period is greater than the member’s final payroll tax amount; or\nfor an assessment of the final liability relating to the relevant financial year of a DGE, if the relevant final amount for the DGE for the final period is greater than the DGE’s final payroll tax amount.\nThe amount of the difference is the excess rebate for the assessment.\nIn this section—\nannual payroll tax amount , for a DGE, see section 33 .\nannual payroll tax amount , for a non-DGE group member, see section 29 (1) .\nfinal payroll tax amount , for a DGE, see section 41 .\nfinal payroll tax amount , for a non-DGE group member, see section 37 .\nrelevant annual amount means the amount worked out under section 35A (4) , definition rebate , paragraph (a) .\nrelevant final amount means the amount worked out under section 43A (3) , definition rebate , paragraph (a) .\ns 49B ins 2009 No. 22 s 48\n(sec.49B-ssec.1) Subsection (2) applies— for an assessment of the annual liability relating to the relevant financial year of a non-DGE group member, if the relevant annual amount for the member for the year is greater than the member’s annual payroll tax amount for the year; or for an assessment of the annual liability relating to the relevant financial year of a DGE, if the relevant annual amount for the DGE for the year is greater than the DGE’s annual payroll tax amount for the year; or for an assessment of the final liability relating to the relevant financial year of a non-DGE group member, if the relevant final amount for the member for the final period is greater than the member’s final payroll tax amount; or for an assessment of the final liability relating to the relevant financial year of a DGE, if the relevant final amount for the DGE for the final period is greater than the DGE’s final payroll tax amount.\n(sec.49B-ssec.2) The amount of the difference is the excess rebate for the assessment.\n(sec.49B-ssec.3) In this section— annual payroll tax amount , for a DGE, see section 33 . annual payroll tax amount , for a non-DGE group member, see section 29 (1) . final payroll tax amount , for a DGE, see section 41 . final payroll tax amount , for a non-DGE group member, see section 37 . relevant annual amount means the amount worked out under section 35A (4) , definition rebate , paragraph (a) . relevant final amount means the amount worked out under section 43A (3) , definition rebate , paragraph (a) .\n- (a) for an assessment of the annual liability relating to the relevant financial year of a non-DGE group member, if the relevant annual amount for the member for the year is greater than the member’s annual payroll tax amount for the year; or\n- (b) for an assessment of the annual liability relating to the relevant financial year of a DGE, if the relevant annual amount for the DGE for the year is greater than the DGE’s annual payroll tax amount for the year; or\n- (c) for an assessment of the final liability relating to the relevant financial year of a non-DGE group member, if the relevant final amount for the member for the final period is greater than the member’s final payroll tax amount; or\n- (d) for an assessment of the final liability relating to the relevant financial year of a DGE, if the relevant final amount for the DGE for the final period is greater than the DGE’s final payroll tax amount.","sortOrder":141},{"sectionNumber":"sec.49C","sectionType":"section","heading":"Nomination by DGE of group members to share in excess rebate","content":"### sec.49C Nomination by DGE of group members to share in excess rebate\n\nThe DGE for a group may nominate, in an annual return or a final return lodged under section 64 (2) —\n1 or more group members, including the DGE, to share in any excess rebate for the assessment of a group member’s annual liability or final liability relating to the relevant financial year; and\nthe order in which the members are to share in the excess rebate.\ns 49C ins 2009 No. 22 s 48\namd 2022 No. 30 s 42\n- (a) 1 or more group members, including the DGE, to share in any excess rebate for the assessment of a group member’s annual liability or final liability relating to the relevant financial year; and\n- (b) the order in which the members are to share in the excess rebate.","sortOrder":142},{"sectionNumber":"sec.49D","sectionType":"section","heading":"Determination by commissioner of group members to share in excess rebate","content":"### sec.49D Determination by commissioner of group members to share in excess rebate\n\nThis section applies, for an assessment of annual liability or final liability relating to the relevant financial year of a group member (the first member ), if—\nthe DGE for the group does not make a nomination under section 49C ; and\nthere is an excess rebate.\nThe commissioner may make a determination of—\n1 or more group members to share in the excess rebate; and\nthe order in which the members are to share in the excess rebate.\nThe determination may apply in relation to an assessment of the first member’s annual liability or final liability relating to the relevant financial year made before or after the determination is made.\ns 49D ins 2009 No. 22 s 48\n(sec.49D-ssec.1) This section applies, for an assessment of annual liability or final liability relating to the relevant financial year of a group member (the first member ), if— the DGE for the group does not make a nomination under section 49C ; and there is an excess rebate.\n(sec.49D-ssec.2) The commissioner may make a determination of— 1 or more group members to share in the excess rebate; and the order in which the members are to share in the excess rebate.\n(sec.49D-ssec.3) The determination may apply in relation to an assessment of the first member’s annual liability or final liability relating to the relevant financial year made before or after the determination is made.\n- (a) the DGE for the group does not make a nomination under section 49C ; and\n- (b) there is an excess rebate.\n- (a) 1 or more group members to share in the excess rebate; and\n- (b) the order in which the members are to share in the excess rebate.","sortOrder":143},{"sectionNumber":"sec.49E","sectionType":"section","heading":"Sharing of excess rebate by entitled group members at end of relevant financial year","content":"### sec.49E Sharing of excess rebate by entitled group members at end of relevant financial year\n\nThis section applies if—\nthere is an excess rebate for an assessment of the annual liability or final liability relating to the relevant financial year of a group member; and\nif the excess rebate is for an assessment of the member’s final liability—at least one other member of the group continues to pay, or be liable to pay, wages as a group member for the period—\nstarting on the day the member’s change of status happens; and\nending on 30 June in the relevant financial year.\nAn entitled group member for the excess rebate is, after the end of the relevant financial year, entitled to the following share of the excess rebate—\nif the member is first in the order of entitled group members, the lesser of the following amounts—\nthe excess rebate;\nthe member’s annual payroll tax amount relating to the relevant financial year;\nfor another entitled group member, the lesser of the following amounts—\nso much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\nthe member’s annual payroll tax amount relating to the relevant financial year.\nThe commissioner must make an assessment or reassessment of an entitled group member’s annual liability for the year.\nAn assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 4 , subdivision 1 or 2 , the member’s annual payroll tax amount for the year is the amount worked out by applying the appropriate rate of payroll tax to the member’s annual wages for the year less the member’s share of the excess rebate under subsection (2) .\nIn this section—\nannual wages see section 29 (1) or 33 .\ns 49E ins 2009 No. 22 s 48\n(sec.49E-ssec.1) This section applies if— there is an excess rebate for an assessment of the annual liability or final liability relating to the relevant financial year of a group member; and if the excess rebate is for an assessment of the member’s final liability—at least one other member of the group continues to pay, or be liable to pay, wages as a group member for the period— starting on the day the member’s change of status happens; and ending on 30 June in the relevant financial year.\n(sec.49E-ssec.2) An entitled group member for the excess rebate is, after the end of the relevant financial year, entitled to the following share of the excess rebate— if the member is first in the order of entitled group members, the lesser of the following amounts— the excess rebate; the member’s annual payroll tax amount relating to the relevant financial year; for another entitled group member, the lesser of the following amounts— so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; the member’s annual payroll tax amount relating to the relevant financial year.\n(sec.49E-ssec.3) The commissioner must make an assessment or reassessment of an entitled group member’s annual liability for the year.\n(sec.49E-ssec.4) An assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 4 , subdivision 1 or 2 , the member’s annual payroll tax amount for the year is the amount worked out by applying the appropriate rate of payroll tax to the member’s annual wages for the year less the member’s share of the excess rebate under subsection (2) .\n(sec.49E-ssec.5) In this section— annual wages see section 29 (1) or 33 .\n- (a) there is an excess rebate for an assessment of the annual liability or final liability relating to the relevant financial year of a group member; and\n- (b) if the excess rebate is for an assessment of the member’s final liability—at least one other member of the group continues to pay, or be liable to pay, wages as a group member for the period— (i) starting on the day the member’s change of status happens; and (ii) ending on 30 June in the relevant financial year.\n- (i) starting on the day the member’s change of status happens; and\n- (ii) ending on 30 June in the relevant financial year.\n- (i) starting on the day the member’s change of status happens; and\n- (ii) ending on 30 June in the relevant financial year.\n- (a) if the member is first in the order of entitled group members, the lesser of the following amounts— (i) the excess rebate; (ii) the member’s annual payroll tax amount relating to the relevant financial year;\n- (i) the excess rebate;\n- (ii) the member’s annual payroll tax amount relating to the relevant financial year;\n- (b) for another entitled group member, the lesser of the following amounts— (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; (ii) the member’s annual payroll tax amount relating to the relevant financial year.\n- (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s annual payroll tax amount relating to the relevant financial year.\n- (i) the excess rebate;\n- (ii) the member’s annual payroll tax amount relating to the relevant financial year;\n- (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s annual payroll tax amount relating to the relevant financial year.","sortOrder":144},{"sectionNumber":"sec.49F","sectionType":"section","heading":"Sharing of excess rebate by entitled group members on group ceasing to exist","content":"### sec.49F Sharing of excess rebate by entitled group members on group ceasing to exist\n\nThis section applies if—\nthere is an excess rebate for an assessment of final liability relating to the relevant financial year of a group member; and\nall members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year.\nAn entitled group member for the excess rebate is, after all group members have ceased to pay, or be liable to pay, wages as members of the group, entitled to the following share of the excess rebate—\nif the member is first in the order of entitled group members, the lesser of the following amounts—\nthe excess rebate;\nthe member’s final payroll tax amount for the relevant final period relating to the relevant financial year; or\nfor another entitled group member, the lesser of the following amounts—\nso much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\nthe member’s final payroll tax amount for the relevant final period relating to the relevant financial year.\nThe commissioner must make an assessment or reassessment of an entitled group member’s final liability for the relevant final period.\nAn assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 5 , subdivision 1 or 2 , the member’s final payroll tax amount for the relevant final period is the amount worked out by applying the appropriate rate of payroll tax to the member’s final wages for the period less the member’s share of the excess rebate under subsection (2) .\nIn this section—\nfinal wages see section 37 or 41 .\nrelevant final period , for an entitled group member, means the final period for the change of status of the member happening at the time the member ceases to pay, or be liable to pay, wages as a member of the group.\ns 49F ins 2009 No. 22 s 48\n(sec.49F-ssec.1) This section applies if— there is an excess rebate for an assessment of final liability relating to the relevant financial year of a group member; and all members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year.\n(sec.49F-ssec.2) An entitled group member for the excess rebate is, after all group members have ceased to pay, or be liable to pay, wages as members of the group, entitled to the following share of the excess rebate— if the member is first in the order of entitled group members, the lesser of the following amounts— the excess rebate; the member’s final payroll tax amount for the relevant final period relating to the relevant financial year; or for another entitled group member, the lesser of the following amounts— so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; the member’s final payroll tax amount for the relevant final period relating to the relevant financial year.\n(sec.49F-ssec.3) The commissioner must make an assessment or reassessment of an entitled group member’s final liability for the relevant final period.\n(sec.49F-ssec.4) An assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2 , division 5 , subdivision 1 or 2 , the member’s final payroll tax amount for the relevant final period is the amount worked out by applying the appropriate rate of payroll tax to the member’s final wages for the period less the member’s share of the excess rebate under subsection (2) .\n(sec.49F-ssec.5) In this section— final wages see section 37 or 41 . relevant final period , for an entitled group member, means the final period for the change of status of the member happening at the time the member ceases to pay, or be liable to pay, wages as a member of the group.\n- (a) there is an excess rebate for an assessment of final liability relating to the relevant financial year of a group member; and\n- (b) all members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year.\n- (a) if the member is first in the order of entitled group members, the lesser of the following amounts— (i) the excess rebate; (ii) the member’s final payroll tax amount for the relevant final period relating to the relevant financial year; or\n- (i) the excess rebate;\n- (ii) the member’s final payroll tax amount for the relevant final period relating to the relevant financial year; or\n- (b) for another entitled group member, the lesser of the following amounts— (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share; (ii) the member’s final payroll tax amount for the relevant final period relating to the relevant financial year.\n- (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s final payroll tax amount for the relevant final period relating to the relevant financial year.\n- (i) the excess rebate;\n- (ii) the member’s final payroll tax amount for the relevant final period relating to the relevant financial year; or\n- (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member’s share;\n- (ii) the member’s final payroll tax amount for the relevant final period relating to the relevant financial year.","sortOrder":145},{"sectionNumber":"pt.2-div.7","sectionType":"division","heading":"Avoidance arrangements","content":"## Avoidance arrangements","sortOrder":146},{"sectionNumber":"sec.50","sectionType":"section","heading":"Arrangements for avoidance of tax may be disregarded","content":"### sec.50 Arrangements for avoidance of tax may be disregarded\n\nWhere any person enters into any agreement, transaction, or arrangement, whether in writing or otherwise, whereby a natural person performs or renders, for or on behalf of another person, services in respect of which any payment is made to some other person related or connected to the natural person performing or rendering the services and the effect of such agreement, transaction or arrangement is to reduce or avoid the liability of any person to the assessment, imposition or payment of payroll tax or the mental health levy, the commissioner may—\ndisregard such agreement, transaction, or arrangement; and\ndetermine that any party to such agreement, transaction or arrangement shall be deemed to be an employer for the purposes of this Act; and\ndetermine that any payment made in respect of such agreement, transaction or arrangement shall be deemed to be wages for the purposes of this Act.\nWhere the commissioner makes a determination under subsection (1) , the commissioner shall serve a notice to that effect on the person deemed to be an employer for the purposes of this Act and shall set out in the notice the facts on which the commissioner relies and the commissioner’s reasons for making the determination.\nSee also sections 13L and 13LA for particular provisions about avoidance arrangements relating to employment agency contracts.\ns 50 prev s 50 om 2004 No. 46 s 33\npres s 50 ins 1984 No. 4 s 8\namd 2008 No. 16 s 12 ; 2009 No. 19 s 73 ; 2022 No. 30 s 43\n(sec.50-ssec.1) Where any person enters into any agreement, transaction, or arrangement, whether in writing or otherwise, whereby a natural person performs or renders, for or on behalf of another person, services in respect of which any payment is made to some other person related or connected to the natural person performing or rendering the services and the effect of such agreement, transaction or arrangement is to reduce or avoid the liability of any person to the assessment, imposition or payment of payroll tax or the mental health levy, the commissioner may— disregard such agreement, transaction, or arrangement; and determine that any party to such agreement, transaction or arrangement shall be deemed to be an employer for the purposes of this Act; and determine that any payment made in respect of such agreement, transaction or arrangement shall be deemed to be wages for the purposes of this Act.\n(sec.50-ssec.2) Where the commissioner makes a determination under subsection (1) , the commissioner shall serve a notice to that effect on the person deemed to be an employer for the purposes of this Act and shall set out in the notice the facts on which the commissioner relies and the commissioner’s reasons for making the determination. See also sections 13L and 13LA for particular provisions about avoidance arrangements relating to employment agency contracts.\n- (a) disregard such agreement, transaction, or arrangement; and\n- (b) determine that any party to such agreement, transaction or arrangement shall be deemed to be an employer for the purposes of this Act; and\n- (c) determine that any payment made in respect of such agreement, transaction or arrangement shall be deemed to be wages for the purposes of this Act.","sortOrder":147},{"sectionNumber":"pt.2-div.8","sectionType":"division","heading":"Miscellaneous provisions","content":"## Miscellaneous provisions","sortOrder":148},{"sectionNumber":"sec.51","sectionType":"section","heading":"Wages paid by or to third parties","content":"### sec.51 Wages paid by or to third parties\n\nSubsection (2) applies if money or other consideration—\nfor an employee’s services as an employee of an employer, is paid or given or to be paid or given—\nto the employee, by a person other than the employer; or\nto a person other than the employee, by the employer; or\nto a person other than the employee, by a person other than the employer; and\nhad it been paid or given, or to be paid or given, directly by the employer to the employee, would be wages paid or payable by the employer to the employee for this Act.\nthe grant of a share or option\nThe money or other consideration is taken to be wages paid or payable by the employer to the employee.\nSubsection (4) applies if money or other consideration—\nby way of remuneration for the appointment or services of a director of a company to the company, is paid or given or to be paid or given—\nto the director by a person other than the company; or\nto a person other than the director by the company; or\nto a person other than the director by a person other than the company; and\nhad it been paid or given, or to be paid or given, directly by the company to the director, would comprise wages paid or payable by the company for this Act.\nthe grant of a share or option\nThe money or other consideration is taken to be wages paid or payable by the company to the director.\nIn this section—\ndirector of a company includes—\na person who, under a contract or other arrangement, is to be appointed as a director of the company; and\na former director of the company.\ns 51 ins 2008 No. 16 s 14\n(sec.51-ssec.1) Subsection (2) applies if money or other consideration— for an employee’s services as an employee of an employer, is paid or given or to be paid or given— to the employee, by a person other than the employer; or to a person other than the employee, by the employer; or to a person other than the employee, by a person other than the employer; and had it been paid or given, or to be paid or given, directly by the employer to the employee, would be wages paid or payable by the employer to the employee for this Act. the grant of a share or option\n(sec.51-ssec.2) The money or other consideration is taken to be wages paid or payable by the employer to the employee.\n(sec.51-ssec.3) Subsection (4) applies if money or other consideration— by way of remuneration for the appointment or services of a director of a company to the company, is paid or given or to be paid or given— to the director by a person other than the company; or to a person other than the director by the company; or to a person other than the director by a person other than the company; and had it been paid or given, or to be paid or given, directly by the company to the director, would comprise wages paid or payable by the company for this Act. the grant of a share or option\n(sec.51-ssec.4) The money or other consideration is taken to be wages paid or payable by the company to the director.\n(sec.51-ssec.5) In this section— director of a company includes— a person who, under a contract or other arrangement, is to be appointed as a director of the company; and a former director of the company.\n- (a) for an employee’s services as an employee of an employer, is paid or given or to be paid or given— (i) to the employee, by a person other than the employer; or (ii) to a person other than the employee, by the employer; or (iii) to a person other than the employee, by a person other than the employer; and\n- (i) to the employee, by a person other than the employer; or\n- (ii) to a person other than the employee, by the employer; or\n- (iii) to a person other than the employee, by a person other than the employer; and\n- (b) had it been paid or given, or to be paid or given, directly by the employer to the employee, would be wages paid or payable by the employer to the employee for this Act.\n- (i) to the employee, by a person other than the employer; or\n- (ii) to a person other than the employee, by the employer; or\n- (iii) to a person other than the employee, by a person other than the employer; and\n- (a) by way of remuneration for the appointment or services of a director of a company to the company, is paid or given or to be paid or given— (i) to the director by a person other than the company; or (ii) to a person other than the director by the company; or (iii) to a person other than the director by a person other than the company; and\n- (i) to the director by a person other than the company; or\n- (ii) to a person other than the director by the company; or\n- (iii) to a person other than the director by a person other than the company; and\n- (b) had it been paid or given, or to be paid or given, directly by the company to the director, would comprise wages paid or payable by the company for this Act.\n- (i) to the director by a person other than the company; or\n- (ii) to a person other than the director by the company; or\n- (iii) to a person other than the director by a person other than the company; and\n- (a) a person who, under a contract or other arrangement, is to be appointed as a director of the company; and\n- (b) a former director of the company.","sortOrder":149},{"sectionNumber":"sec.51A","sectionType":"section","heading":"Joint and several liability of group members","content":"### sec.51A Joint and several liability of group members\n\nThis section applies if a member of a group fails to pay an amount the member is required to pay under this Act in respect of a period.\nEvery member of the group is liable jointly and severally to pay the amount, whether or not the member was an employer during the period to which the amount relates.\nThis section is subject to sections 34 (2) and 42 (2) .\ns 51A ins 2008 No. 16 s 14\n(sec.51A-ssec.1) This section applies if a member of a group fails to pay an amount the member is required to pay under this Act in respect of a period.\n(sec.51A-ssec.2) Every member of the group is liable jointly and severally to pay the amount, whether or not the member was an employer during the period to which the amount relates.\n(sec.51A-ssec.3) This section is subject to sections 34 (2) and 42 (2) .","sortOrder":150},{"sectionNumber":"pt.3","sectionType":"part","heading":"Registration and returns","content":"# Registration and returns","sortOrder":151},{"sectionNumber":"pt.3-div.1","sectionType":"division","heading":"Registration","content":"## Registration","sortOrder":152},{"sectionNumber":"sec.52","sectionType":"section","heading":"Meaning of criteria for registration","content":"### sec.52 Meaning of criteria for registration\n\nFor this division, the criteria for registration are that, during a month, an employer pays, or is liable to pay, taxable wages and the employer—\npays, or is liable to pay, wages anywhere of more than $25,000 a week; or\nis a group member.\ns 52 orig s 52 om 1988 No. 99 s 9\nprev s 52 ins 1993 No. 51 s 17\nexp 1 January 1994 (see s 52(2))\nins 1995 No. 57 s 4 sch 1 (amd 1995 No. 58 s 4 sch 1 )\nexp 28 February 1996 (see s 52(3))\nins 2004 No. 46 s 34\nom 1 July 2005 RA s 37\npres s 52 ins 2004 No. 46 s 18\namd 2006 No. 34 s 19 ; 2012 No. 8 s 46 ; 2019 No. 20 s 43\n- (a) pays, or is liable to pay, wages anywhere of more than $25,000 a week; or\n- (b) is a group member.","sortOrder":153},{"sectionNumber":"sec.53","sectionType":"section","heading":"Application for registration","content":"### sec.53 Application for registration\n\nAn employer who is not already registered as an employer under this division and who meets the criteria for registration must, within 7 days after the end of the month during which the employer meets the criteria, give the commissioner an application for registration as an employer.\nMaximum penalty—100 penalty units.\nThe application must be made in the approved form.\nIf—\nthe commissioner cancels the registration of a person as an employer in a financial year; and\nthe person subsequently pays or is liable to pay taxable wages (otherwise than as a member of a group) during the financial year;\nthe person may give the commissioner an application, in the approved form, for registration as an employer, even though the person is not required under subsection (1) to apply for registration as an employer.\nIf an employer applies under subsection (1) or (3) for registration as an employer, the commissioner must register the employer.\ns 53 amd 1975 No. 80 s 10 ; 1976 No. 77 s 6 ; 1977 No. 59 s 4 ; 1979 No. 54 s 9 ; 1980 No. 54 s 5 ; 1982 No. 64 s 5 ; 1984 No. 4 s 9 (retro); 1984 No. 107 s 6 ; 1985 No. 100 s 8 ; 1986 No. 50 s 6 ; 1988 No. 99 s 6 ; 1990 No. 22 s 8 (retro); 1991 No. 74 s 6 ; 1992 No. 54 s 6 ; 1995 No. 28 s 9 ; 1995 No. 57 s 4 sch 1 ; 1996 No. 48 s 8 ; 1997 No. 43 s 17 ; 2004 No. 46 s 19\n(sec.53-ssec.1) An employer who is not already registered as an employer under this division and who meets the criteria for registration must, within 7 days after the end of the month during which the employer meets the criteria, give the commissioner an application for registration as an employer. Maximum penalty—100 penalty units.\n(sec.53-ssec.2) The application must be made in the approved form.\n(sec.53-ssec.3) If— the commissioner cancels the registration of a person as an employer in a financial year; and the person subsequently pays or is liable to pay taxable wages (otherwise than as a member of a group) during the financial year; the person may give the commissioner an application, in the approved form, for registration as an employer, even though the person is not required under subsection (1) to apply for registration as an employer.\n(sec.53-ssec.4) If an employer applies under subsection (1) or (3) for registration as an employer, the commissioner must register the employer.\n- (a) the commissioner cancels the registration of a person as an employer in a financial year; and\n- (b) the person subsequently pays or is liable to pay taxable wages (otherwise than as a member of a group) during the financial year;","sortOrder":154},{"sectionNumber":"sec.54","sectionType":"section","heading":"Registration of employer without application","content":"### sec.54 Registration of employer without application\n\nThe commissioner may, by written notice given to a person who meets the criteria for registration, register the person as an employer.\ns 54 ins 2004 No. 46 s 20","sortOrder":155},{"sectionNumber":"sec.55","sectionType":"section","heading":"Notice of registration","content":"### sec.55 Notice of registration\n\nOn registration of a person as an employer, the commissioner must give written notice to the person of the registration.\nThe notice must state each of the following—\nthe date of registration;\nthe types of reassessments the employer is required or permitted to make;\nwhether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.\ns 55 ins 2004 No. 46 s 20\n(sec.55-ssec.1) On registration of a person as an employer, the commissioner must give written notice to the person of the registration.\n(sec.55-ssec.2) The notice must state each of the following— the date of registration; the types of reassessments the employer is required or permitted to make; whether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.\n- (a) the date of registration;\n- (b) the types of reassessments the employer is required or permitted to make;\n- (c) whether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.","sortOrder":156},{"sectionNumber":"sec.56","sectionType":"section","heading":"Amendment of registration","content":"### sec.56 Amendment of registration\n\nThe commissioner may amend an employer’s registration by written notice given to the employer.\nThe notice must state the particulars of the employer’s notice of registration that are amended.\ns 56 ins 2004 No. 46 s 20\n(sec.56-ssec.1) The commissioner may amend an employer’s registration by written notice given to the employer.\n(sec.56-ssec.2) The notice must state the particulars of the employer’s notice of registration that are amended.","sortOrder":157},{"sectionNumber":"sec.57","sectionType":"section","heading":"Cancellation of registration","content":"### sec.57 Cancellation of registration\n\nThe commissioner must cancel the registration of a person as an employer if—\nthe person has—\nceased to be an employer; and\nlodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or\neach of the following applies—\nthe person is not a group member;\nthe person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year;\nbefore lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ;\nthe commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year.\nIf the commissioner cancels the registration of a person as an employer, the commissioner must give written notice of the cancellation to the person.\ns 57 ins 2004 No. 46 s 20\namd 2022 No. 14 s 86\n(sec.57-ssec.1) The commissioner must cancel the registration of a person as an employer if— the person has— ceased to be an employer; and lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or each of the following applies— the person is not a group member; the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year; before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ; the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year.\n(sec.57-ssec.2) If the commissioner cancels the registration of a person as an employer, the commissioner must give written notice of the cancellation to the person.\n- (a) the person has— (i) ceased to be an employer; and (ii) lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or\n- (i) ceased to be an employer; and\n- (ii) lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or\n- (b) each of the following applies— (i) the person is not a group member; (ii) the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year; (iii) before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ; (iv) the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year.\n- (i) the person is not a group member;\n- (ii) the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year;\n- (iii) before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ;\n- (iv) the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year.\n- (i) ceased to be an employer; and\n- (ii) lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or\n- (i) the person is not a group member;\n- (ii) the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year;\n- (iii) before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ;\n- (iv) the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year.","sortOrder":158},{"sectionNumber":"pt.3-div.2","sectionType":"division","heading":"Returns","content":"## Returns","sortOrder":159},{"sectionNumber":"sec.58","sectionType":"section","heading":"Definition for div 2","content":"### sec.58 Definition for div 2\n\nIn this division—\nrelevant employer means an employer who is—\nregistered as an employer under division 1 ; or\nrequired to apply for registration as an employer under division 1 .\ns 58 amd 1975 No. 80 s 11 ; 1995 No. 57 s 4 sch 1\nsub 2004 No. 46 s 21\n- (a) registered as an employer under division 1 ; or\n- (b) required to apply for registration as an employer under division 1 .","sortOrder":160},{"sectionNumber":"sec.59","sectionType":"section","heading":"Periodic returns","content":"### sec.59 Periodic returns\n\nA relevant employer must, not later than 7 days after the last day of each periodic return period for all or part of which the employer is a relevant employer, lodge a return for taxable wages paid or payable by the employer for the period.\nFailure to lodge a periodic return is an offence under section 121 of the Administration Act .\nSubsection (1) does not apply for the last periodic return period of a financial year for the employer.\nHowever, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns within the 7-day period required under subsection (1) , the commissioner may, by written notice, vary the time within which the employer is required to lodge returns under this section.\nThe commissioner may revoke a notice given under subsection (2) at any time by written notice.\nThe return must—\nbe in the approved form; and\nstate the employer’s periodic liability for the periodic return period; and\nstate the employer’s periodic levy liability for the periodic return period.\nThis section is subject to sections 60 to 62 .\nLodgement of an annual return or final return does not, of itself, affect a relevant employer’s obligation to lodge periodic returns.\ns 59 ins 2004 No. 46 s 21\namd 2009 No. 19 s 67 ; 2022 No. 14 s 87\n(sec.59-ssec.1) A relevant employer must, not later than 7 days after the last day of each periodic return period for all or part of which the employer is a relevant employer, lodge a return for taxable wages paid or payable by the employer for the period. Failure to lodge a periodic return is an offence under section 121 of the Administration Act .\n(sec.59-ssec.1A) Subsection (1) does not apply for the last periodic return period of a financial year for the employer.\n(sec.59-ssec.2) However, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns within the 7-day period required under subsection (1) , the commissioner may, by written notice, vary the time within which the employer is required to lodge returns under this section.\n(sec.59-ssec.3) The commissioner may revoke a notice given under subsection (2) at any time by written notice.\n(sec.59-ssec.4) The return must— be in the approved form; and state the employer’s periodic liability for the periodic return period; and state the employer’s periodic levy liability for the periodic return period.\n(sec.59-ssec.5) This section is subject to sections 60 to 62 . Lodgement of an annual return or final return does not, of itself, affect a relevant employer’s obligation to lodge periodic returns.\n- (a) be in the approved form; and\n- (b) state the employer’s periodic liability for the periodic return period; and\n- (c) state the employer’s periodic levy liability for the periodic return period.","sortOrder":161},{"sectionNumber":"sec.60","sectionType":"section","heading":"Duration of periodic return period","content":"### sec.60 Duration of periodic return period\n\nSubject to subsection (2) , a periodic return period is the period—\nstarting on the first day of a month; and\nending on the last day of the month.\nHowever, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns for each month, the commissioner may, by written notice, authorise the employer to lodge periodic returns for the periods stated in the notice.\nA period stated in the notice must be less than 1 year.\nThe commissioner may revoke a notice given under subsection (2) at any time by written notice.\ns 60 ins 2004 No. 46 s 21\n(sec.60-ssec.1) Subject to subsection (2) , a periodic return period is the period— starting on the first day of a month; and ending on the last day of the month.\n(sec.60-ssec.2) However, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns for each month, the commissioner may, by written notice, authorise the employer to lodge periodic returns for the periods stated in the notice.\n(sec.60-ssec.3) A period stated in the notice must be less than 1 year.\n(sec.60-ssec.4) The commissioner may revoke a notice given under subsection (2) at any time by written notice.\n- (a) starting on the first day of a month; and\n- (b) ending on the last day of the month.","sortOrder":162},{"sectionNumber":"sec.61","sectionType":"section","heading":"Deemed lodgement of periodic return—payment by electronic transfer of funds","content":"### sec.61 Deemed lodgement of periodic return—payment by electronic transfer of funds\n\nThis section applies if—\nan amount of payroll tax or mental health levy may be or is required to be, under the Administration Act , section 29 or 29A , paid by the electronic transfer of funds; and\nan employer makes a payment of periodic liability or periodic levy liability for a periodic return period by an electronic transfer of funds as required under that Act; and\nusing an approved information system, the employer gives the commissioner a breakdown of the payment between primary tax and assessed interest.\nThe employer is taken to have lodged a periodic return for the periodic return period to which the payment relates.\nThe amount of the payment is, for the Administration Act , section 14 (a) , taken to be the amount of the employer’s periodic liability and periodic levy liability stated in the return.\nHowever, if the employer makes more than 1 payment for a periodic return period by the electronic transfer of funds, subsections (2) and (3) apply only to the first payment made by the employer for the period.\nIn this section—\nprimary tax see the Administration Act , schedule 2 .\ns 61 ins 2004 No. 46 s 21\namd 2009 No. 19 ss 68 , 73 ; 2022 No. 14 s 88\n(sec.61-ssec.1) This section applies if— an amount of payroll tax or mental health levy may be or is required to be, under the Administration Act , section 29 or 29A , paid by the electronic transfer of funds; and an employer makes a payment of periodic liability or periodic levy liability for a periodic return period by an electronic transfer of funds as required under that Act; and using an approved information system, the employer gives the commissioner a breakdown of the payment between primary tax and assessed interest.\n(sec.61-ssec.2) The employer is taken to have lodged a periodic return for the periodic return period to which the payment relates.\n(sec.61-ssec.3) The amount of the payment is, for the Administration Act , section 14 (a) , taken to be the amount of the employer’s periodic liability and periodic levy liability stated in the return.\n(sec.61-ssec.4) However, if the employer makes more than 1 payment for a periodic return period by the electronic transfer of funds, subsections (2) and (3) apply only to the first payment made by the employer for the period.\n(sec.61-ssec.5) In this section— primary tax see the Administration Act , schedule 2 .\n- (a) an amount of payroll tax or mental health levy may be or is required to be, under the Administration Act , section 29 or 29A , paid by the electronic transfer of funds; and\n- (b) an employer makes a payment of periodic liability or periodic levy liability for a periodic return period by an electronic transfer of funds as required under that Act; and\n- (c) using an approved information system, the employer gives the commissioner a breakdown of the payment between primary tax and assessed interest.","sortOrder":163},{"sectionNumber":"sec.62","sectionType":"section","heading":"Exemption from requirement to lodge periodic returns","content":"### sec.62 Exemption from requirement to lodge periodic returns\n\nIf the commissioner considers that no tax will be payable by a relevant employer or, if paid, would be refunded, the commissioner may issue a certificate to the employer exempting the employer from the requirement under section 59 to lodge periodic returns.\nAn employer to whom a certificate is issued under subsection (1) is not required to lodge periodic returns.\nAn employer who is not required to lodge periodic returns is subject to a notification requirement under section 87 and is not exempt from the requirement to lodge an annual return or final return.\nA certificate issued under subsection (1) may be either unconditional or subject to such conditions as are prescribed or as the commissioner thinks fit.\nThe commissioner may, at any time by notice in writing, revoke any certificate issued under subsection (1) .\nThe issue of a certificate under subsection (1) shall not exempt an employer from the payment of any payroll tax or mental health levy, notwithstanding that it may have the effect of postponing the time for payment of any payroll tax or mental health levy.\ns 62 amd 1975 No. 80 s 12 ; 1976 No. 77 s 7 ; 1995 No. 57 s 4 sch 1 ; 2004 No. 46 s 22 ; 2009 No. 19 s 73 ; 2022 No. 14 s 89\n(sec.62-ssec.1) If the commissioner considers that no tax will be payable by a relevant employer or, if paid, would be refunded, the commissioner may issue a certificate to the employer exempting the employer from the requirement under section 59 to lodge periodic returns.\n(sec.62-ssec.2) An employer to whom a certificate is issued under subsection (1) is not required to lodge periodic returns. An employer who is not required to lodge periodic returns is subject to a notification requirement under section 87 and is not exempt from the requirement to lodge an annual return or final return.\n(sec.62-ssec.3) A certificate issued under subsection (1) may be either unconditional or subject to such conditions as are prescribed or as the commissioner thinks fit.\n(sec.62-ssec.4) The commissioner may, at any time by notice in writing, revoke any certificate issued under subsection (1) .\n(sec.62-ssec.5) The issue of a certificate under subsection (1) shall not exempt an employer from the payment of any payroll tax or mental health levy, notwithstanding that it may have the effect of postponing the time for payment of any payroll tax or mental health levy.","sortOrder":164},{"sectionNumber":"sec.63","sectionType":"section","heading":"Annual return","content":"### sec.63 Annual return\n\nThis section applies to an employer who is a relevant employer on 30 June in a financial year.\nThe employer must, not later than 21 July immediately after the end of the year, lodge a return for taxable wages paid or payable by the employer for the year.\nFailure to lodge an annual return is an offence under section 121 of the Administration Act .\nThe return must—\nbe in the approved form; and\nstate—\nif the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or\nfor another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and\nstate the employer’s annual liability or annual refund amount for the year; and\nif the employer is not a group member or is the DGE for a group—state the employer’s annual levy liability or annual levy refund amount for the year.\nDespite subsection (2) , an employer is not required to lodge an annual return for a financial year if the employer—\nunder section 64 (2) , lodged or was required to lodge a final return during the year; and\ndid not pay, and was not liable to pay, taxable wages during the financial year after the last day of the final period for which the final return was lodged or required to be lodged.\nLodgement of a final return does not, of itself, affect a relevant employer’s obligation to lodge an annual return.\ns 63 ins 2004 No. 46 s 23\namd 2022 No. 14 s 90 ; 2022 No. 30 s 44\n(sec.63-ssec.1) This section applies to an employer who is a relevant employer on 30 June in a financial year.\n(sec.63-ssec.2) The employer must, not later than 21 July immediately after the end of the year, lodge a return for taxable wages paid or payable by the employer for the year. Failure to lodge an annual return is an offence under section 121 of the Administration Act .\n(sec.63-ssec.3) The return must— be in the approved form; and state— if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and state the employer’s annual liability or annual refund amount for the year; and if the employer is not a group member or is the DGE for a group—state the employer’s annual levy liability or annual levy refund amount for the year.\n(sec.63-ssec.4) Despite subsection (2) , an employer is not required to lodge an annual return for a financial year if the employer— under section 64 (2) , lodged or was required to lodge a final return during the year; and did not pay, and was not liable to pay, taxable wages during the financial year after the last day of the final period for which the final return was lodged or required to be lodged. Lodgement of a final return does not, of itself, affect a relevant employer’s obligation to lodge an annual return.\n- (a) be in the approved form; and\n- (b) state— (i) if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or (ii) for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and\n- (i) if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or\n- (ii) for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and\n- (c) state the employer’s annual liability or annual refund amount for the year; and\n- (d) if the employer is not a group member or is the DGE for a group—state the employer’s annual levy liability or annual levy refund amount for the year.\n- (i) if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or\n- (ii) for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and\n- (a) under section 64 (2) , lodged or was required to lodge a final return during the year; and\n- (b) did not pay, and was not liable to pay, taxable wages during the financial year after the last day of the final period for which the final return was lodged or required to be lodged.","sortOrder":165},{"sectionNumber":"sec.64","sectionType":"section","heading":"Final return","content":"### sec.64 Final return\n\nSubsection (2) applies if, during a financial year, a change of status happens for a relevant employer.\nThe employer must, not later than 21 days after the change of status happens, lodge a return for taxable wages paid or payable by the employer for the final period for the change of status.\nFailure to lodge a final return is an offence under section 121 of the Administration Act .\nThe return must—\nbe in the approved form; and\nstate—\nif the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or\nfor another employer, the wages that were paid or payable during the period by the employer; and\nstate the employer’s final liability or final refund amount for the period; and\nif the employer is not a member of a group on the last day of the final period—state the employer’s final levy liability or final levy refund amount for the period.\nSubsection (5) applies if, during a financial year, a change of status happens for a relevant employer who is a member of a group (the relevant group member ).\nThe employer who is the DGE for the group on the last day of the final period for the change of status must lodge a return for taxable wages paid or payable by the group members for the final period.\nFailure to lodge a final return is an offence under section 121 of the Administration Act .\nThe return must—\nbe lodged within 21 days after the end of the periodic return period in which the last day of the final period occurs; and\nbe in the approved form; and\nstate the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; and\nstate the DGE’s final levy liability or final levy refund amount for the period.\ns 64 ins 2004 No. 46 s 23\namd 2022 No. 14 s 91 ; 2022 No. 30 s 45\n(sec.64-ssec.1) Subsection (2) applies if, during a financial year, a change of status happens for a relevant employer.\n(sec.64-ssec.2) The employer must, not later than 21 days after the change of status happens, lodge a return for taxable wages paid or payable by the employer for the final period for the change of status. Failure to lodge a final return is an offence under section 121 of the Administration Act .\n(sec.64-ssec.3) The return must— be in the approved form; and state— if the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or for another employer, the wages that were paid or payable during the period by the employer; and state the employer’s final liability or final refund amount for the period; and if the employer is not a member of a group on the last day of the final period—state the employer’s final levy liability or final levy refund amount for the period.\n(sec.64-ssec.4) Subsection (5) applies if, during a financial year, a change of status happens for a relevant employer who is a member of a group (the relevant group member ).\n(sec.64-ssec.5) The employer who is the DGE for the group on the last day of the final period for the change of status must lodge a return for taxable wages paid or payable by the group members for the final period. Failure to lodge a final return is an offence under section 121 of the Administration Act .\n(sec.64-ssec.6) The return must— be lodged within 21 days after the end of the periodic return period in which the last day of the final period occurs; and be in the approved form; and state the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; and state the DGE’s final levy liability or final levy refund amount for the period.\n- (a) be in the approved form; and\n- (b) state— (i) if the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or (ii) for another employer, the wages that were paid or payable during the period by the employer; and\n- (i) if the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or\n- (ii) for another employer, the wages that were paid or payable during the period by the employer; and\n- (c) state the employer’s final liability or final refund amount for the period; and\n- (d) if the employer is not a member of a group on the last day of the final period—state the employer’s final levy liability or final levy refund amount for the period.\n- (i) if the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or\n- (ii) for another employer, the wages that were paid or payable during the period by the employer; and\n- (a) be lodged within 21 days after the end of the periodic return period in which the last day of the final period occurs; and\n- (b) be in the approved form; and\n- (c) state the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; and\n- (d) state the DGE’s final levy liability or final levy refund amount for the period.","sortOrder":166},{"sectionNumber":"sec.65","sectionType":"section","heading":"Further returns","content":"### sec.65 Further returns\n\nThe commissioner may, by notice in writing, call upon any employer or person to lodge, within the time specified in the notice, such return or such further or fuller return, as the commissioner requires, whether on the employer’s or person’s own behalf or as an agent or a trustee.\ns 65 amd 1975 No. 80 s 13 ; 2004 No. 46 s 41 sch","sortOrder":167},{"sectionNumber":"pt.4","sectionType":"part","heading":"Grouping provisions","content":"# Grouping provisions","sortOrder":168},{"sectionNumber":"pt.4-div.1","sectionType":"division","heading":"Interpretation","content":"## Interpretation","sortOrder":169},{"sectionNumber":"sec.66","sectionType":"section","heading":"Definitions for pt 4","content":"### sec.66 Definitions for pt 4\n\nIn this part—\nbusiness includes any of the following, whether carried on by 1 person or 2 or more persons together—\na profession or trade;\nany other activity carried on for fee, gain or reward;\nthe activity of employing 1 or more persons who perform duties in connection with another business;\nthe carrying on of a trust, including a dormant trust;\nthe activity of holding money or property used in connection with another business.\nrelated body corporate see the Corporations Act , section 9 .\ns 66 ins 1975 No. 80 s 14\nsub 2008 No. 16 s 15\n- (a) a profession or trade;\n- (b) any other activity carried on for fee, gain or reward;\n- (c) the activity of employing 1 or more persons who perform duties in connection with another business;\n- (d) the carrying on of a trust, including a dormant trust;\n- (e) the activity of holding money or property used in connection with another business.","sortOrder":170},{"sectionNumber":"sec.67","sectionType":"section","heading":"Grouping provisions to operate independently","content":"### sec.67 Grouping provisions to operate independently\n\nThe fact that a person is not a member of a group constituted under a provision of this part does not prevent the person being a member of a group constituted under another provision of this part.\ns 67 ins 1975 No. 80 s 14\namd 1981 No. 111 s 23 sch\nsub 1995 No. 57 s 4 sch 1\namd 2001 No. 45 s 29 sch 3\nsub 2008 No. 16 s 15","sortOrder":171},{"sectionNumber":"pt.4-div.2","sectionType":"division","heading":"Business groups","content":"## Business groups","sortOrder":172},{"sectionNumber":"sec.68","sectionType":"section","heading":"Constitution of groups","content":"### sec.68 Constitution of groups\n\nA group is constituted by all the persons forming a group that is not part of a larger group.\ns 68 ins 1975 No. 80 s 14\namd 1984 No. 4 s 10 ; 2000 No. 48 s 7 ; 2001 No. 45 s 29 sch 3\nsub 2008 No. 16 s 15","sortOrder":173},{"sectionNumber":"sec.69","sectionType":"section","heading":"Groups of corporations","content":"### sec.69 Groups of corporations\n\nCorporations constitute a group if they are related bodies corporate.\ns 69 ins 1975 No. 80 s 14\namd 1981 No. 111 s 23 sch ; 1984 No. 4 s 11 ; 1995 No. 57 s 4 sch 1 ; 2000 No. 48 s 8 ; 2001 No. 45 s 29 sch 3 ; 2001 No. 45 s 29 sch 3\nsub 2008 No. 16 s 15\namd 2009 No. 19 s 73 ; 2011 No. 8 s 84","sortOrder":174},{"sectionNumber":"sec.70","sectionType":"section","heading":"Groups arising from the use of common employees","content":"### sec.70 Groups arising from the use of common employees\n\nIf 1 or more employees of an employer perform duties in connection with 1 or more businesses carried on by the employer and 1 or more other persons, the employer and each of those other persons constitute a group.\nIf 1 or more employees of an employer are employed solely or mainly to perform duties in connection with 1 or more businesses carried on by 1 or more other persons, the employer and each of those other persons constitute a group.\nIf 1 or more employees of an employer perform duties—\nin connection with 1 or more businesses carried on by 1 or more other persons; and\nin connection with, or in fulfilment of the employer’s obligation under, a relevant agreement;\nthe employer and each of those other persons constitute a group.\nIn this section—\nrelevant agreement means an agreement, arrangement or undertaking for services to be provided to 1 or more of the other persons in connection with the business or those businesses carried on by the other person or persons—\nwhether the agreement, arrangement or undertaking is formal or informal, express or implied; and\nwhether or not the agreement, arrangement or undertaking provides for duties to be performed by the employees or states the duties to be performed by them.\nSection 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances.\ns 70 ins 1984 No. 4 s 12\namd 2000 No. 48 s 9\nsub 2008 No. 16 s 15\namd 2009 No. 19 s 73 ; 2022 No. 30 s 46\n(sec.70-ssec.1) If 1 or more employees of an employer perform duties in connection with 1 or more businesses carried on by the employer and 1 or more other persons, the employer and each of those other persons constitute a group.\n(sec.70-ssec.2) If 1 or more employees of an employer are employed solely or mainly to perform duties in connection with 1 or more businesses carried on by 1 or more other persons, the employer and each of those other persons constitute a group.\n(sec.70-ssec.3) If 1 or more employees of an employer perform duties— in connection with 1 or more businesses carried on by 1 or more other persons; and in connection with, or in fulfilment of the employer’s obligation under, a relevant agreement; the employer and each of those other persons constitute a group.\n(sec.70-ssec.4) In this section— relevant agreement means an agreement, arrangement or undertaking for services to be provided to 1 or more of the other persons in connection with the business or those businesses carried on by the other person or persons— whether the agreement, arrangement or undertaking is formal or informal, express or implied; and whether or not the agreement, arrangement or undertaking provides for duties to be performed by the employees or states the duties to be performed by them. Section 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances.\n- (a) in connection with 1 or more businesses carried on by 1 or more other persons; and\n- (b) in connection with, or in fulfilment of the employer’s obligation under, a relevant agreement;\n- (a) whether the agreement, arrangement or undertaking is formal or informal, express or implied; and\n- (b) whether or not the agreement, arrangement or undertaking provides for duties to be performed by the employees or states the duties to be performed by them.","sortOrder":175},{"sectionNumber":"sec.71","sectionType":"section","heading":"Groups of commonly controlled businesses","content":"### sec.71 Groups of commonly controlled businesses\n\nIf a person or set of persons has a controlling interest in each of 2 businesses, the persons who carry on those businesses constitute a group.\nSection 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances.\nFor this section, a person or set of persons has a controlling interest in a business if any of the following applies—\nfor 1 person—the person is the sole owner of the business, whether or not as trustee;\nfor a set of persons—together the persons are the sole owners of the business as trustees;\nfor a business carried on by a corporation—\nthe person or each person in the set of persons is a director of the corporation, and the person or set of persons is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation; or\na director or set of directors of the corporation that is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation is under an obligation, whether formal or informal, to act in accordance with the direction, instruction or wishes of the person or set of persons;\nfor a business carried on by a body corporate or unincorporate—the person or set of persons constitute more than 50% of, or control the composition of, the board of management, by whatever name called, of the body;\nfor a business carried on by a corporation with a share capital—the person or set of persons can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to the voting shares, or a class of voting shares, issued by the corporation;\nfor a business carried on by a partnership—the person or set of persons—\nown, whether beneficially or not, more than 50% of the capital of the partnership; or\nis entitled, whether beneficially or not, to more than 50% of the profits of the partnership;\nfor a business carried on under a trust—the person or set of persons, whether or not as the trustee or beneficiary of another trust, is the beneficiary in respect of more than 50% of the value of the interests in the trust under which the business is carried on.\nIf—\n2 corporations are related bodies corporate; and\n1 of the corporations has a controlling interest in a business;\nthe other corporation has a controlling interest in the business.\nIf—\na person or set of persons has a controlling interest in a business; and\na person or set of persons who carry on the business has a controlling interest in another business;\nthe person or set of persons mentioned in paragraph (a) has a controlling interest in the other business.\nIf—\na person or set of persons is the beneficiary of a trust in respect of more than 50% of the value of the interests in the trust; and\nthe trustee of the trust, whether alone or together with another trustee or trustees, has a controlling interest in the business of another trust;\nthe person or set of persons has a controlling interest in the business.\nA person who may benefit from a discretionary trust as a result of the trustee or another person, or the trustee and another person, exercising or failing to exercise a power or discretion, is taken for this part to be a beneficiary of the trust in respect of more than 50% of the value of the interests in the trust.\nIf—\na person or set of persons has a controlling interest in the business of a trust; and\nthe trustee of the trust, whether alone or together with another trustee or trustees, has a controlling interest in the business of a corporation;\nthe person or set of persons has a controlling interest in the business of the corporation.\nIf—\na person or set of persons has a controlling interest in the business of a trust; and\nthe trustee of the trust, whether alone or together with 1 or more other trustees, has a controlling interest in the business of a partnership;\nthe person or set of persons has a controlling interest in the business of the partnership.\ns 71 ins 1975 No. 80 s 14\namd 1984 No. 4 s 13 ; 2000 No. 48 s 10\nsub 2008 No. 16 s 15\namd 2009 No. 19 s 73 ; 2022 No. 30 s 47\n(sec.71-ssec.1) If a person or set of persons has a controlling interest in each of 2 businesses, the persons who carry on those businesses constitute a group. Section 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances.\n(sec.71-ssec.2) For this section, a person or set of persons has a controlling interest in a business if any of the following applies— for 1 person—the person is the sole owner of the business, whether or not as trustee; for a set of persons—together the persons are the sole owners of the business as trustees; for a business carried on by a corporation— the person or each person in the set of persons is a director of the corporation, and the person or set of persons is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation; or a director or set of directors of the corporation that is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation is under an obligation, whether formal or informal, to act in accordance with the direction, instruction or wishes of the person or set of persons; for a business carried on by a body corporate or unincorporate—the person or set of persons constitute more than 50% of, or control the composition of, the board of management, by whatever name called, of the body; for a business carried on by a corporation with a share capital—the person or set of persons can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to the voting shares, or a class of voting shares, issued by the corporation; for a business carried on by a partnership—the person or set of persons— own, whether beneficially or not, more than 50% of the capital of the partnership; or is entitled, whether beneficially or not, to more than 50% of the profits of the partnership; for a business carried on under a trust—the person or set of persons, whether or not as the trustee or beneficiary of another trust, is the beneficiary in respect of more than 50% of the value of the interests in the trust under which the business is carried on.\n(sec.71-ssec.3) If— 2 corporations are related bodies corporate; and 1 of the corporations has a controlling interest in a business; the other corporation has a controlling interest in the business.\n(sec.71-ssec.4) If— a person or set of persons has a controlling interest in a business; and a person or set of persons who carry on the business has a controlling interest in another business; the person or set of persons mentioned in paragraph (a) has a controlling interest in the other business.\n(sec.71-ssec.5) If— a person or set of persons is the beneficiary of a trust in respect of more than 50% of the value of the interests in the trust; and the trustee of the trust, whether alone or together with another trustee or trustees, has a controlling interest in the business of another trust; the person or set of persons has a controlling interest in the business.\n(sec.71-ssec.6) A person who may benefit from a discretionary trust as a result of the trustee or another person, or the trustee and another person, exercising or failing to exercise a power or discretion, is taken for this part to be a beneficiary of the trust in respect of more than 50% of the value of the interests in the trust.\n(sec.71-ssec.7) If— a person or set of persons has a controlling interest in the business of a trust; and the trustee of the trust, whether alone or together with another trustee or trustees, has a controlling interest in the business of a corporation; the person or set of persons has a controlling interest in the business of the corporation.\n(sec.71-ssec.8) If— a person or set of persons has a controlling interest in the business of a trust; and the trustee of the trust, whether alone or together with 1 or more other trustees, has a controlling interest in the business of a partnership; the person or set of persons has a controlling interest in the business of the partnership.\n- (a) for 1 person—the person is the sole owner of the business, whether or not as trustee;\n- (b) for a set of persons—together the persons are the sole owners of the business as trustees;\n- (c) for a business carried on by a corporation— (i) the person or each person in the set of persons is a director of the corporation, and the person or set of persons is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation; or (ii) a director or set of directors of the corporation that is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation is under an obligation, whether formal or informal, to act in accordance with the direction, instruction or wishes of the person or set of persons;\n- (i) the person or each person in the set of persons is a director of the corporation, and the person or set of persons is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation; or\n- (ii) a director or set of directors of the corporation that is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation is under an obligation, whether formal or informal, to act in accordance with the direction, instruction or wishes of the person or set of persons;\n- (d) for a business carried on by a body corporate or unincorporate—the person or set of persons constitute more than 50% of, or control the composition of, the board of management, by whatever name called, of the body;\n- (e) for a business carried on by a corporation with a share capital—the person or set of persons can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to the voting shares, or a class of voting shares, issued by the corporation;\n- (f) for a business carried on by a partnership—the person or set of persons— (i) own, whether beneficially or not, more than 50% of the capital of the partnership; or (ii) is entitled, whether beneficially or not, to more than 50% of the profits of the partnership;\n- (i) own, whether beneficially or not, more than 50% of the capital of the partnership; or\n- (ii) is entitled, whether beneficially or not, to more than 50% of the profits of the partnership;\n- (g) for a business carried on under a trust—the person or set of persons, whether or not as the trustee or beneficiary of another trust, is the beneficiary in respect of more than 50% of the value of the interests in the trust under which the business is carried on.\n- (i) the person or each person in the set of persons is a director of the corporation, and the person or set of persons is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation; or\n- (ii) a director or set of directors of the corporation that is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation is under an obligation, whether formal or informal, to act in accordance with the direction, instruction or wishes of the person or set of persons;\n- (i) own, whether beneficially or not, more than 50% of the capital of the partnership; or\n- (ii) is entitled, whether beneficially or not, to more than 50% of the profits of the partnership;\n- (a) 2 corporations are related bodies corporate; and\n- (b) 1 of the corporations has a controlling interest in a business;\n- (a) a person or set of persons has a controlling interest in a business; and\n- (b) a person or set of persons who carry on the business has a controlling interest in another business;\n- (a) a person or set of persons is the beneficiary of a trust in respect of more than 50% of the value of the interests in the trust; and\n- (b) the trustee of the trust, whether alone or together with another trustee or trustees, has a controlling interest in the business of another trust;\n- (a) a person or set of persons has a controlling interest in the business of a trust; and\n- (b) the trustee of the trust, whether alone or together with another trustee or trustees, has a controlling interest in the business of a corporation;\n- (a) a person or set of persons has a controlling interest in the business of a trust; and\n- (b) the trustee of the trust, whether alone or together with 1 or more other trustees, has a controlling interest in the business of a partnership;","sortOrder":176},{"sectionNumber":"sec.72","sectionType":"section","heading":"Groups arising from tracing of interests in corporations","content":"### sec.72 Groups arising from tracing of interests in corporations\n\nA relevant entity and a corporation constitute a group if the entity has a controlling interest in the corporation.\nSection 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances.\nFor this section, a relevant entity has a controlling interest in a corporation if—\nthe corporation has share capital; and\nthe entity has an interest in the corporation; and\nthe value of the interest is more than 50%.\nIn this section—\ninterest means a direct interest, indirect interest or aggregate interest under section 74B .\nrelevant entity see section 74B .\ns 72 ins 1975 No. 80 s 14\nsub 2008 No. 16 s 15\namd 2009 No. 19 s 73 ; 2022 No. 30 s 48\n(sec.72-ssec.1) A relevant entity and a corporation constitute a group if the entity has a controlling interest in the corporation. Section 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances.\n(sec.72-ssec.2) For this section, a relevant entity has a controlling interest in a corporation if— the corporation has share capital; and the entity has an interest in the corporation; and the value of the interest is more than 50%.\n(sec.72-ssec.3) In this section— interest means a direct interest, indirect interest or aggregate interest under section 74B . relevant entity see section 74B .\n- (a) the corporation has share capital; and\n- (b) the entity has an interest in the corporation; and\n- (c) the value of the interest is more than 50%.","sortOrder":177},{"sectionNumber":"sec.73","sectionType":"section","heading":"Smaller groups subsumed into larger groups","content":"### sec.73 Smaller groups subsumed into larger groups\n\nIf a person is a member of 2 or more groups, the members of all the groups together constitute a group.\nIf 2 or more members of a group have together a controlling interest in a business within the meaning of section 71 , all the members of the group and the person or persons who carry on the business together constitute a group.\nSection 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances.\nSee also section 68 .\ns 73 ins 1975 No. 80 s 14\nsub 2008 No. 16 s 15\namd 2009 No. 19 s 73 ; 2011 No. 8 s 85 ; 2022 No. 30 s 49\n(sec.73-ssec.1) If a person is a member of 2 or more groups, the members of all the groups together constitute a group.\n(sec.73-ssec.2) If 2 or more members of a group have together a controlling interest in a business within the meaning of section 71 , all the members of the group and the person or persons who carry on the business together constitute a group. Section 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances. See also section 68 .","sortOrder":178},{"sectionNumber":"sec.74","sectionType":"section","heading":"Exclusion of persons from groups","content":"### sec.74 Exclusion of persons from groups\n\nThe commissioner may, by order in writing (an exclusion order ), exclude a person from a group.\nThe commissioner may make an exclusion order only if the commissioner is satisfied a business carried on by the person is carried on independently of, and is not connected with the carrying on of, a business carried on by any other member of the group.\nFor deciding whether to make an exclusion order, the commissioner must have regard to—\nthe nature and degree of ownership and control of the businesses carried on by the person and the other members of the group; and\nthe nature of the businesses; and\nany other matters the commissioner considers relevant.\nDespite subsection (1) , the commissioner can not make an exclusion order if the person and another body corporate that is a member of the group are related bodies corporate.\nThe commissioner may, by order in writing, revoke an exclusion order if the commissioner is satisfied the circumstances in which an exclusion order may be made do not apply to the person.\nAn exclusion order or order revoking an exclusion order takes effect on the date stated in it, which may be a date earlier than the date of the exclusion order.\ns 74 ins 1975 No. 80 s 14\namd 1981 No. 111 s 23 sch ; 1985 No. 100 s 9\nsub 1984 No. 4 s 14\namd 1995 No. 57 s 4 sch 1 ; 2001 No. 45 s 29 sch 3\nsub 2008 No. 16 s 15\n(sec.74-ssec.1) The commissioner may, by order in writing (an exclusion order ), exclude a person from a group.\n(sec.74-ssec.2) The commissioner may make an exclusion order only if the commissioner is satisfied a business carried on by the person is carried on independently of, and is not connected with the carrying on of, a business carried on by any other member of the group.\n(sec.74-ssec.3) For deciding whether to make an exclusion order, the commissioner must have regard to— the nature and degree of ownership and control of the businesses carried on by the person and the other members of the group; and the nature of the businesses; and any other matters the commissioner considers relevant.\n(sec.74-ssec.4) Despite subsection (1) , the commissioner can not make an exclusion order if the person and another body corporate that is a member of the group are related bodies corporate.\n(sec.74-ssec.5) The commissioner may, by order in writing, revoke an exclusion order if the commissioner is satisfied the circumstances in which an exclusion order may be made do not apply to the person.\n(sec.74-ssec.6) An exclusion order or order revoking an exclusion order takes effect on the date stated in it, which may be a date earlier than the date of the exclusion order.\n- (a) the nature and degree of ownership and control of the businesses carried on by the person and the other members of the group; and\n- (b) the nature of the businesses; and\n- (c) any other matters the commissioner considers relevant.","sortOrder":179},{"sectionNumber":"pt.4-div.2A","sectionType":"division","heading":"Business groups—interpretation provisions for tracing of interests in corporations","content":"## Business groups—interpretation provisions for tracing of interests in corporations","sortOrder":180},{"sectionNumber":"sec.74A","sectionType":"section","heading":"Application of div 2A","content":"### sec.74A Application of div 2A\n\nThis division applies for interpreting section 72 .\ns 74A ins 2008 No. 16 s 15","sortOrder":181},{"sectionNumber":"sec.74B","sectionType":"section","heading":"Definitions for div 2A","content":"### sec.74B Definitions for div 2A\n\nIn this division—\naggregate interest see section 74G (1) .\nassociated persons see section 74C .\ndirect interest see section 74E .\nindirect interest see section 74F .\nprivate company means a company that is not limited by shares, or whose shares are not quoted on the Australian Stock Exchange or any exchange of the World Federation of Exchanges.\nrelated persons see section 74D .\nrelevant entity means—\na person; or\n2 or more associated persons.\ns 74B ins 2008 No. 16 s 15\n- (a) a person; or\n- (b) 2 or more associated persons.","sortOrder":182},{"sectionNumber":"sec.74C","sectionType":"section","heading":"Who are associated persons","content":"### sec.74C Who are associated persons\n\nPersons are associated persons if they are any of the following—\nrelated persons;\nindividuals who are partners in a partnership;\nprivate companies in which common shareholders have a majority interest;\ntrustees of trusts, other than public unit trust schemes, of which there is a common beneficiary;\na private company and a trustee of a trust, other than a public unit trust scheme, if a related body corporate of the company is a beneficiary of the trust.\ns 74C ins 2008 No. 16 s 15\n- (a) related persons;\n- (b) individuals who are partners in a partnership;\n- (c) private companies in which common shareholders have a majority interest;\n- (d) trustees of trusts, other than public unit trust schemes, of which there is a common beneficiary;\n- (e) a private company and a trustee of a trust, other than a public unit trust scheme, if a related body corporate of the company is a beneficiary of the trust.","sortOrder":183},{"sectionNumber":"sec.74D","sectionType":"section","heading":"Who are related persons","content":"### sec.74D Who are related persons\n\nPersons are related persons if they are any of the following—\nindividuals, if—\n1 is the spouse of the other; or\nthe relationship between them is that of parent and child, brothers, sisters, or brother and sister;\nprivate companies that are related bodies corporate;\nan individual and a private company, if the individual is a majority shareholder or director of—\nthe company; or\nanother private company that is a related body corporate of the company;\nan individual and a trustee of a trust, other than a public unit trust scheme, of which the individual is a beneficiary;\na private company and a trustee of a trust, other than a public unit trust scheme, if the company, or a majority shareholder or director of the company, is a beneficiary of the trust.\nIn this section—\nde facto partner means 1 of 2 persons who is a de facto partner within the meaning of the Acts Interpretation Act 1954 , section 32DA , if—\nthe persons are living, and for at least 2 years have lived, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA ; or\nthe persons are not living, but for at least 2 years were living, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA .\nspouse includes a de facto partner and a civil partner.\ns 74D ins 2008 No. 16 s 15\namd 2011 No. 46 s 67 ; 2012 No. 12 s 59 sch pt 3 ; 2015 No. 33 s 52 (3) sch pt 3\n(sec.74D-ssec.1) Persons are related persons if they are any of the following— individuals, if— 1 is the spouse of the other; or the relationship between them is that of parent and child, brothers, sisters, or brother and sister; private companies that are related bodies corporate; an individual and a private company, if the individual is a majority shareholder or director of— the company; or another private company that is a related body corporate of the company; an individual and a trustee of a trust, other than a public unit trust scheme, of which the individual is a beneficiary; a private company and a trustee of a trust, other than a public unit trust scheme, if the company, or a majority shareholder or director of the company, is a beneficiary of the trust.\n(sec.74D-ssec.2) In this section— de facto partner means 1 of 2 persons who is a de facto partner within the meaning of the Acts Interpretation Act 1954 , section 32DA , if— the persons are living, and for at least 2 years have lived, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA ; or the persons are not living, but for at least 2 years were living, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA . spouse includes a de facto partner and a civil partner.\n- (a) individuals, if— (i) 1 is the spouse of the other; or (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister;\n- (i) 1 is the spouse of the other; or\n- (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister;\n- (b) private companies that are related bodies corporate;\n- (c) an individual and a private company, if the individual is a majority shareholder or director of— (i) the company; or (ii) another private company that is a related body corporate of the company;\n- (i) the company; or\n- (ii) another private company that is a related body corporate of the company;\n- (d) an individual and a trustee of a trust, other than a public unit trust scheme, of which the individual is a beneficiary;\n- (e) a private company and a trustee of a trust, other than a public unit trust scheme, if the company, or a majority shareholder or director of the company, is a beneficiary of the trust.\n- (i) 1 is the spouse of the other; or\n- (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister;\n- (i) the company; or\n- (ii) another private company that is a related body corporate of the company;\n- (a) the persons are living, and for at least 2 years have lived, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA ; or\n- (b) the persons are not living, but for at least 2 years were living, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA .","sortOrder":184},{"sectionNumber":"sec.74E","sectionType":"section","heading":"Direct interest","content":"### sec.74E Direct interest\n\nA relevant entity has a direct interest in a corporation if—\nfor a relevant entity that is a person—the person can, directly or indirectly, exercise the voting power attached to any voting shares issued by the corporation; or\nfor a relevant entity that is 2 or more associated persons—each of the associated persons can, directly or indirectly, exercise the voting power attached to any voting shares issued by the corporation.\nThe value of the relevant entity’s direct interest in the corporation is the percentage equivalent to the proportion of the voting power of all voting shares issued by the corporation that—\nfor a relevant entity that is a person—the person can, directly or indirectly, exercise; or\nfor a relevant entity that is 2 or more associated persons—the associated persons can, if acting together, directly or indirectly exercise.\nIn this section—\nexercise , in relation to voting power attached to voting shares issued by a corporation, includes control the exercise of, or substantially influence the exercise of, the voting power.\ns 74E ins 2008 No. 16 s 15\n(sec.74E-ssec.1) A relevant entity has a direct interest in a corporation if— for a relevant entity that is a person—the person can, directly or indirectly, exercise the voting power attached to any voting shares issued by the corporation; or for a relevant entity that is 2 or more associated persons—each of the associated persons can, directly or indirectly, exercise the voting power attached to any voting shares issued by the corporation.\n(sec.74E-ssec.2) The value of the relevant entity’s direct interest in the corporation is the percentage equivalent to the proportion of the voting power of all voting shares issued by the corporation that— for a relevant entity that is a person—the person can, directly or indirectly, exercise; or for a relevant entity that is 2 or more associated persons—the associated persons can, if acting together, directly or indirectly exercise.\n(sec.74E-ssec.3) In this section— exercise , in relation to voting power attached to voting shares issued by a corporation, includes control the exercise of, or substantially influence the exercise of, the voting power.\n- (a) for a relevant entity that is a person—the person can, directly or indirectly, exercise the voting power attached to any voting shares issued by the corporation; or\n- (b) for a relevant entity that is 2 or more associated persons—each of the associated persons can, directly or indirectly, exercise the voting power attached to any voting shares issued by the corporation.\n- (a) for a relevant entity that is a person—the person can, directly or indirectly, exercise; or\n- (b) for a relevant entity that is 2 or more associated persons—the associated persons can, if acting together, directly or indirectly exercise.","sortOrder":185},{"sectionNumber":"sec.74F","sectionType":"section","heading":"Indirect interest","content":"### sec.74F Indirect interest\n\nA relevant entity has an indirect interest in a corporation if the corporation is linked to another corporation (the directly controlled corporation ) in which the entity has a direct interest.\nIt is possible for a relevant entity to have more than 1 indirect interest in a corporation. In that case, the relevant entity has an aggregate interest in the corporation under section 74G (1) (b) .\nExamples—\nThe relevant entity has a direct interest in corporations A and B. Both corporations A and B have a direct interest in corporation C.\nThe relevant entity has a direct interest in corporation A. Corporation A is linked to another corporation through more than 1 chain of corporations.\nA corporation is linked to the directly controlled corporation if the corporation is part of a chain of corporations—\nthat starts with the directly controlled corporation; and\nin which a link is formed if a corporation has a direct interest in the next corporation in the chain.\nA relevant entity has a direct interest in corporation A (the directly controlled corporation). Corporation A has a direct interest in corporation B. Corporations A and B are linked and form part of a chain of corporations. Therefore, the relevant entity has a direct interest in corporation A, and an indirect interest in corporation B.\nCorporation B also has a direct interest in corporation C. Corporations B and C are linked to corporation A, and corporations A, B and C form part of a chain of corporations. The relevant entity has a direct interest in corporation A, and an indirect interest in corporations B and C.\nCorporation B also has a direct interest in corporation D. There are now 2 chains of corporations, 1 consisting of corporations A, B and C and the other consisting of corporations A, B and D. Corporations B, C and D are all linked to corporation A. The relevant entity has a direct interest in corporation A, and an indirect interest in corporations B, C and D. However, if a relevant entity had a direct interest in corporation C only, the entity would not have an indirect interest in corporation D because corporation D is not linked to corporation C.\nThe value of a relevant entity’s indirect interest in a corporation (the indirectly controlled corporation ) that is linked to a directly controlled corporation is the percentage worked out by multiplying the following amounts—\nthe value of the relevant entity’s direct interest in the directly controlled corporation;\nthe value of each direct interest that forms a link in the chain of corporations by which the indirectly controlled corporation is linked to the directly controlled corporation.\nA relevant entity has a direct interest (with a value of 80%) in corporation A. Corporation A has a direct interest (with a value of 70%) in corporation B. The value of the relevant entity’s indirect interest in corporation B is 80% x 70% = 56%. For section 72 , the relevant entity has a controlling interest in corporation B.\nCorporation B also has a direct interest (with a value of 40%) in corporation C. The value of the relevant entity’s indirect interest in corporation C is 80% x 70% x 40% = 22.4%. For section 72 , the relevant entity does not have a controlling interest in corporation C.\ns 74F ins 2008 No. 16 s 15\n(sec.74F-ssec.1) A relevant entity has an indirect interest in a corporation if the corporation is linked to another corporation (the directly controlled corporation ) in which the entity has a direct interest. It is possible for a relevant entity to have more than 1 indirect interest in a corporation. In that case, the relevant entity has an aggregate interest in the corporation under section 74G (1) (b) . Examples— The relevant entity has a direct interest in corporations A and B. Both corporations A and B have a direct interest in corporation C. The relevant entity has a direct interest in corporation A. Corporation A is linked to another corporation through more than 1 chain of corporations.\n(sec.74F-ssec.2) A corporation is linked to the directly controlled corporation if the corporation is part of a chain of corporations— that starts with the directly controlled corporation; and in which a link is formed if a corporation has a direct interest in the next corporation in the chain. A relevant entity has a direct interest in corporation A (the directly controlled corporation). Corporation A has a direct interest in corporation B. Corporations A and B are linked and form part of a chain of corporations. Therefore, the relevant entity has a direct interest in corporation A, and an indirect interest in corporation B. Corporation B also has a direct interest in corporation C. Corporations B and C are linked to corporation A, and corporations A, B and C form part of a chain of corporations. The relevant entity has a direct interest in corporation A, and an indirect interest in corporations B and C. Corporation B also has a direct interest in corporation D. There are now 2 chains of corporations, 1 consisting of corporations A, B and C and the other consisting of corporations A, B and D. Corporations B, C and D are all linked to corporation A. The relevant entity has a direct interest in corporation A, and an indirect interest in corporations B, C and D. However, if a relevant entity had a direct interest in corporation C only, the entity would not have an indirect interest in corporation D because corporation D is not linked to corporation C.\n(sec.74F-ssec.3) The value of a relevant entity’s indirect interest in a corporation (the indirectly controlled corporation ) that is linked to a directly controlled corporation is the percentage worked out by multiplying the following amounts— the value of the relevant entity’s direct interest in the directly controlled corporation; the value of each direct interest that forms a link in the chain of corporations by which the indirectly controlled corporation is linked to the directly controlled corporation. A relevant entity has a direct interest (with a value of 80%) in corporation A. Corporation A has a direct interest (with a value of 70%) in corporation B. The value of the relevant entity’s indirect interest in corporation B is 80% x 70% = 56%. For section 72 , the relevant entity has a controlling interest in corporation B. Corporation B also has a direct interest (with a value of 40%) in corporation C. The value of the relevant entity’s indirect interest in corporation C is 80% x 70% x 40% = 22.4%. For section 72 , the relevant entity does not have a controlling interest in corporation C.\n- 1 The relevant entity has a direct interest in corporations A and B. Both corporations A and B have a direct interest in corporation C. 2 The relevant entity has a direct interest in corporation A. Corporation A is linked to another corporation through more than 1 chain of corporations.\n- 1 The relevant entity has a direct interest in corporations A and B. Both corporations A and B have a direct interest in corporation C.\n- 2 The relevant entity has a direct interest in corporation A. Corporation A is linked to another corporation through more than 1 chain of corporations.\n- 1 The relevant entity has a direct interest in corporations A and B. Both corporations A and B have a direct interest in corporation C.\n- 2 The relevant entity has a direct interest in corporation A. Corporation A is linked to another corporation through more than 1 chain of corporations.\n- (a) that starts with the directly controlled corporation; and\n- (b) in which a link is formed if a corporation has a direct interest in the next corporation in the chain.\n- 1 A relevant entity has a direct interest in corporation A (the directly controlled corporation). Corporation A has a direct interest in corporation B. Corporations A and B are linked and form part of a chain of corporations. Therefore, the relevant entity has a direct interest in corporation A, and an indirect interest in corporation B.\n- 2 Corporation B also has a direct interest in corporation C. Corporations B and C are linked to corporation A, and corporations A, B and C form part of a chain of corporations. The relevant entity has a direct interest in corporation A, and an indirect interest in corporations B and C.\n- 3 Corporation B also has a direct interest in corporation D. There are now 2 chains of corporations, 1 consisting of corporations A, B and C and the other consisting of corporations A, B and D. Corporations B, C and D are all linked to corporation A. The relevant entity has a direct interest in corporation A, and an indirect interest in corporations B, C and D. However, if a relevant entity had a direct interest in corporation C only, the entity would not have an indirect interest in corporation D because corporation D is not linked to corporation C.\n- (a) the value of the relevant entity’s direct interest in the directly controlled corporation;\n- (b) the value of each direct interest that forms a link in the chain of corporations by which the indirectly controlled corporation is linked to the directly controlled corporation.\n- 1 A relevant entity has a direct interest (with a value of 80%) in corporation A. Corporation A has a direct interest (with a value of 70%) in corporation B. The value of the relevant entity’s indirect interest in corporation B is 80% x 70% = 56%. For section 72 , the relevant entity has a controlling interest in corporation B.\n- 2 Corporation B also has a direct interest (with a value of 40%) in corporation C. The value of the relevant entity’s indirect interest in corporation C is 80% x 70% x 40% = 22.4%. For section 72 , the relevant entity does not have a controlling interest in corporation C.","sortOrder":186},{"sectionNumber":"sec.74G","sectionType":"section","heading":"Aggregate interest","content":"### sec.74G Aggregate interest\n\nA relevant entity has an aggregate interest in a corporation if—\nthe entity has a direct interest and 1 or more indirect interests in the corporation; or\nthe entity has more than 1 indirect interest in the corporation.\nThe value of a relevant entity’s aggregate interest in a corporation is the sum of the following amounts—\nthe value of the direct interest, if any, of the entity in the corporation;\nthe value of each indirect interest of the entity in the corporation.\nA relevant entity has a direct interest (with a value of 40%) in corporation B. The relevant entity also has a direct interest (with a value of 25%) in corporation A. Corporation A has a direct interest (with a value of 60%) in corporation B. Accordingly, the relevant entity also has an indirect interest in corporation B with a value of 15% (25% x 60%). The value of the relevant entity’s aggregate interest in corporation B is 40% + 15% = 55%. For section 72 , the relevant entity has a controlling interest in corporation B.\ns 74G ins 2008 No. 16 s 15\n(sec.74G-ssec.1) A relevant entity has an aggregate interest in a corporation if— the entity has a direct interest and 1 or more indirect interests in the corporation; or the entity has more than 1 indirect interest in the corporation.\n(sec.74G-ssec.2) The value of a relevant entity’s aggregate interest in a corporation is the sum of the following amounts— the value of the direct interest, if any, of the entity in the corporation; the value of each indirect interest of the entity in the corporation. A relevant entity has a direct interest (with a value of 40%) in corporation B. The relevant entity also has a direct interest (with a value of 25%) in corporation A. Corporation A has a direct interest (with a value of 60%) in corporation B. Accordingly, the relevant entity also has an indirect interest in corporation B with a value of 15% (25% x 60%). The value of the relevant entity’s aggregate interest in corporation B is 40% + 15% = 55%. For section 72 , the relevant entity has a controlling interest in corporation B.\n- (a) the entity has a direct interest and 1 or more indirect interests in the corporation; or\n- (b) the entity has more than 1 indirect interest in the corporation.\n- (a) the value of the direct interest, if any, of the entity in the corporation;\n- (b) the value of each indirect interest of the entity in the corporation.","sortOrder":187},{"sectionNumber":"pt.4-div.3","sectionType":"division","heading":"Designated group employer","content":"## Designated group employer","sortOrder":188},{"sectionNumber":"sec.75","sectionType":"section","heading":"Designation of group member as DGE","content":"### sec.75 Designation of group member as DGE\n\nThe members of a group may, by an instrument in writing in the approved form executed by or on behalf of each member of the group and served on the commissioner, designate 1 of its members to be the DGE in respect of the group for the purposes of this Act.\nIf the members of a group do not in accordance with subsection (1) designate 1 of the members of the group to be the DGE in respect of the group for the purposes of this Act, the commissioner may exercise in respect of the group the powers of designation conferred on members of the group by that subsection and for the purposes of this Act such a designation by the commissioner shall be by instrument in writing served on the member of the group designated as the DGE and shall have the same effect and give rise to the same consequences as if validly made by the members of the group.\nSubject to subsection (4) , the DGE in respect of a group ceases to be the DGE in respect of that group on and from the first day of the periodic return period relating to the DGE during which—\nthe composition of the group alters; or\nthe members of the group, by an instrument in writing in the approved form executed by or on behalf of each of them who is known to the commissioner to be a member of the group and served on the commissioner, revoke the designation;\nwhichever occurs the earlier.\nThe members of a group may exercise the power of revoking a designation conferred by subsection (3) only with the prior written consent of the commissioner or, if at the same time as revoking the designation, the members make a further designation of 1 of their members to be the DGE in substitution for the member whose designation is revoked.\nWhere the commissioner has exercised the powers conferred on the commissioner by subsection (2) , the commissioner may, by instrument in writing served on the member of the group designated as the DGE, revoke the commissioner’s designation of that member as the DGE and thereafter may further exercise the powers conferred on the commissioner by that subsection.\ns 75 ins 1975 No. 80 s 14\namd 1979 No. 54 s 10 ; 1984 No. 4 s 15 ; 1995 No. 57 s 4 sch 1 ; 1999 No. 49 s 38 sch ; 2004 No. 46 ss 25 , 41 sch\n(sec.75-ssec.1) The members of a group may, by an instrument in writing in the approved form executed by or on behalf of each member of the group and served on the commissioner, designate 1 of its members to be the DGE in respect of the group for the purposes of this Act.\n(sec.75-ssec.2) If the members of a group do not in accordance with subsection (1) designate 1 of the members of the group to be the DGE in respect of the group for the purposes of this Act, the commissioner may exercise in respect of the group the powers of designation conferred on members of the group by that subsection and for the purposes of this Act such a designation by the commissioner shall be by instrument in writing served on the member of the group designated as the DGE and shall have the same effect and give rise to the same consequences as if validly made by the members of the group.\n(sec.75-ssec.3) Subject to subsection (4) , the DGE in respect of a group ceases to be the DGE in respect of that group on and from the first day of the periodic return period relating to the DGE during which— the composition of the group alters; or the members of the group, by an instrument in writing in the approved form executed by or on behalf of each of them who is known to the commissioner to be a member of the group and served on the commissioner, revoke the designation; whichever occurs the earlier.\n(sec.75-ssec.4) The members of a group may exercise the power of revoking a designation conferred by subsection (3) only with the prior written consent of the commissioner or, if at the same time as revoking the designation, the members make a further designation of 1 of their members to be the DGE in substitution for the member whose designation is revoked.\n(sec.75-ssec.5) Where the commissioner has exercised the powers conferred on the commissioner by subsection (2) , the commissioner may, by instrument in writing served on the member of the group designated as the DGE, revoke the commissioner’s designation of that member as the DGE and thereafter may further exercise the powers conferred on the commissioner by that subsection.\n- (a) the composition of the group alters; or\n- (b) the members of the group, by an instrument in writing in the approved form executed by or on behalf of each of them who is known to the commissioner to be a member of the group and served on the commissioner, revoke the designation;","sortOrder":189},{"sectionNumber":"pt.5","sectionType":"part","heading":"Provisions about assessments","content":"# Provisions about assessments","sortOrder":190},{"sectionNumber":"pt.5-div.1","sectionType":"division","heading":"Reassessments","content":"## Reassessments","sortOrder":191},{"sectionNumber":"sec.76","sectionType":"section","heading":"When registered employer may make reassessment","content":"### sec.76 When registered employer may make reassessment\n\nAn employer who is registered as an employer under part 3 , division 1 may make a reassessment of the employer’s periodic liability, annual liability or final liability only if—\nthe employer is required or permitted under the employer’s notice of registration; and\nthe employer is satisfied the amount assessed is not correct; and\nthe commissioner has not made an assessment of the liability, other than under the Administration Act , section 14 (a) .\nSee, also, section 24 (Reassessment by self assessors) of the Administration Act .\nA registered employer must not make a self assessment of a reassessment made by the commissioner.\ns 76 sub 2004 No. 46 s 27\n(sec.76-ssec.1) An employer who is registered as an employer under part 3 , division 1 may make a reassessment of the employer’s periodic liability, annual liability or final liability only if— the employer is required or permitted under the employer’s notice of registration; and the employer is satisfied the amount assessed is not correct; and the commissioner has not made an assessment of the liability, other than under the Administration Act , section 14 (a) . See, also, section 24 (Reassessment by self assessors) of the Administration Act .\n(sec.76-ssec.2) A registered employer must not make a self assessment of a reassessment made by the commissioner.\n- (a) the employer is required or permitted under the employer’s notice of registration; and\n- (b) the employer is satisfied the amount assessed is not correct; and\n- (c) the commissioner has not made an assessment of the liability, other than under the Administration Act , section 14 (a) . Note— See, also, section 24 (Reassessment by self assessors) of the Administration Act .","sortOrder":192},{"sectionNumber":"sec.77","sectionType":"section","heading":"Reassessment—determination of periodic deduction","content":"### sec.77 Reassessment—determination of periodic deduction\n\nThis section applies if—\nthe commissioner—\nmakes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or\nrevokes a determination mentioned in subparagraph (i) ; and\nthe making or revocation of the determination—\nrelates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and\nwould change the amount of the employer’s periodic liability for the period.\nA reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the determination.\nIf a reassessment required under subsection (2) would change the amount of the employer’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer’s annual liability or final liability must be made to take into account the making or revocation of the determination.\ns 77 amd 1975 No. 80 s 15\nsub 2004 No. 46 s 27\n(sec.77-ssec.1) This section applies if— the commissioner— makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or revokes a determination mentioned in subparagraph (i) ; and the making or revocation of the determination— relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and would change the amount of the employer’s periodic liability for the period.\n(sec.77-ssec.2) A reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the determination.\n(sec.77-ssec.3) If a reassessment required under subsection (2) would change the amount of the employer’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer’s annual liability or final liability must be made to take into account the making or revocation of the determination.\n- (a) the commissioner— (i) makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or (ii) revokes a determination mentioned in subparagraph (i) ; and\n- (i) makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or\n- (ii) revokes a determination mentioned in subparagraph (i) ; and\n- (b) the making or revocation of the determination— (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and (ii) would change the amount of the employer’s periodic liability for the period.\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and\n- (ii) would change the amount of the employer’s periodic liability for the period.\n- (i) makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or\n- (ii) revokes a determination mentioned in subparagraph (i) ; and\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and\n- (ii) would change the amount of the employer’s periodic liability for the period.","sortOrder":193},{"sectionNumber":"sec.77A","sectionType":"section","heading":"Reassessment—determination of primary periodic threshold or additional periodic threshold","content":"### sec.77A Reassessment—determination of primary periodic threshold or additional periodic threshold\n\nThis section applies if—\nthe commissioner makes or revokes a determination under section 43E (1) ; and\nthe making or revocation of the determination—\nrelates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and\nwould change the amount of the employer’s periodic levy liability for the period.\nA reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the determination.\nSubsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made—\nthe employer’s annual levy liability for a financial year;\nthe employer’s final levy liability for a final period;\nfor an employer who is a non-DGE group member—\nthe DGE’s annual levy liability for a financial year; or\nthe DGE’s final levy liability for a final period.\nA reassessment of the affected liability must be made to take into account the making or revocation of the determination.\ns 77A ins 2022 No. 30 s 50\n(sec.77A-ssec.1) This section applies if— the commissioner makes or revokes a determination under section 43E (1) ; and the making or revocation of the determination— relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and would change the amount of the employer’s periodic levy liability for the period.\n(sec.77A-ssec.2) A reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the determination.\n(sec.77A-ssec.3) Subsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made— the employer’s annual levy liability for a financial year; the employer’s final levy liability for a final period; for an employer who is a non-DGE group member— the DGE’s annual levy liability for a financial year; or the DGE’s final levy liability for a final period.\n(sec.77A-ssec.4) A reassessment of the affected liability must be made to take into account the making or revocation of the determination.\n- (a) the commissioner makes or revokes a determination under section 43E (1) ; and\n- (b) the making or revocation of the determination— (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and (ii) would change the amount of the employer’s periodic levy liability for the period.\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and\n- (ii) would change the amount of the employer’s periodic levy liability for the period.\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and\n- (ii) would change the amount of the employer’s periodic levy liability for the period.\n- (a) the employer’s annual levy liability for a financial year;\n- (b) the employer’s final levy liability for a final period;\n- (c) for an employer who is a non-DGE group member— (i) the DGE’s annual levy liability for a financial year; or (ii) the DGE’s final levy liability for a final period.\n- (i) the DGE’s annual levy liability for a financial year; or\n- (ii) the DGE’s final levy liability for a final period.\n- (i) the DGE’s annual levy liability for a financial year; or\n- (ii) the DGE’s final levy liability for a final period.","sortOrder":194},{"sectionNumber":"sec.78","sectionType":"section","heading":"Reassessment—annual liability of non-group employer who has lodged a final return","content":"### sec.78 Reassessment—annual liability of non-group employer who has lodged a final return\n\nThis section applies if—\nan employer is not a group member on 30 June in a financial year; and\nunder section 64 (2) , the employer lodged, or was required to lodge, a final return for a final period during the year, and the employer was not a group member during the final period; and\nthe original assessment of the employer’s annual liability for the year—\nwas not made by the commissioner; and\nwas made as required under section 30 (2) ; and\nthe employer’s annual liability for the year worked out as required under section 30 (2) is greater than it would be if the final return wages and final return liability for a final period mentioned in paragraph (b) were included for working out the liability.\nDespite section 30 (2) , the commissioner must make a reassessment of the employer’s annual liability for the year to include the final return wages and final return liability mentioned in subsection (1) (d) for working out the liability.\nIf the commissioner includes final return wages and final return liability under subsection (2) for working out the employer’s annual liability, the employer’s annual deduction for the financial year must be worked out having regard to the days in a final period mentioned in subsection (1) (b) .\nIn this section—\nfinal return liability means the employer’s periodic liability amount for a final period mentioned in subsection (1) (b) .\nfinal return wages means taxable wages paid or payable by the employer for a final period mentioned in subsection (1) (b) .\ns 78 amd 1976 No. 77 s 9\nsub 2004 No. 46 s 27\namd 2022 No. 30 s 51\n(sec.78-ssec.1) This section applies if— an employer is not a group member on 30 June in a financial year; and under section 64 (2) , the employer lodged, or was required to lodge, a final return for a final period during the year, and the employer was not a group member during the final period; and the original assessment of the employer’s annual liability for the year— was not made by the commissioner; and was made as required under section 30 (2) ; and the employer’s annual liability for the year worked out as required under section 30 (2) is greater than it would be if the final return wages and final return liability for a final period mentioned in paragraph (b) were included for working out the liability.\n(sec.78-ssec.2) Despite section 30 (2) , the commissioner must make a reassessment of the employer’s annual liability for the year to include the final return wages and final return liability mentioned in subsection (1) (d) for working out the liability.\n(sec.78-ssec.3) If the commissioner includes final return wages and final return liability under subsection (2) for working out the employer’s annual liability, the employer’s annual deduction for the financial year must be worked out having regard to the days in a final period mentioned in subsection (1) (b) .\n(sec.78-ssec.4) In this section— final return liability means the employer’s periodic liability amount for a final period mentioned in subsection (1) (b) . final return wages means taxable wages paid or payable by the employer for a final period mentioned in subsection (1) (b) .\n- (a) an employer is not a group member on 30 June in a financial year; and\n- (b) under section 64 (2) , the employer lodged, or was required to lodge, a final return for a final period during the year, and the employer was not a group member during the final period; and\n- (c) the original assessment of the employer’s annual liability for the year— (i) was not made by the commissioner; and (ii) was made as required under section 30 (2) ; and\n- (i) was not made by the commissioner; and\n- (ii) was made as required under section 30 (2) ; and\n- (d) the employer’s annual liability for the year worked out as required under section 30 (2) is greater than it would be if the final return wages and final return liability for a final period mentioned in paragraph (b) were included for working out the liability.\n- (i) was not made by the commissioner; and\n- (ii) was made as required under section 30 (2) ; and","sortOrder":195},{"sectionNumber":"sec.78A","sectionType":"section","heading":"Reassessment—annual levy liability of non-group employer who has lodged a final return","content":"### sec.78A Reassessment—annual levy liability of non-group employer who has lodged a final return\n\nThis section applies if—\nan employer is not a group member on 30 June in a financial year; and\nunder section 64 (2) , the employer lodged, or was required to lodge, a final return for a final period during the year, and the employer was not a group member during the final period; and\nthe original assessment of the employer’s annual levy liability for the year—\nwas not made by the commissioner; and\nwas made as required under section 43J (4) ; and\nthe employer’s annual levy liability for the year worked out as required under section 43J (4) is greater than it would be if the final return wages and final return liability for a final period mentioned in paragraph (b) were included for working out the liability.\nDespite section 43J (4) , the commissioner must make a reassessment of the employer’s annual levy liability for the year to include the final return wages and final return liability mentioned in subsection (1) (d) for working out the liability.\nIn this section—\nfinal return liability means the employer’s periodic liability amount for a final period mentioned in subsection (1) (b) .\nfinal return wages means taxable wages and interstate wages paid or payable by the employer for a final period mentioned in subsection (1) (b) .\ns 78A ins 2022 No. 30 s 52\n(sec.78A-ssec.1) This section applies if— an employer is not a group member on 30 June in a financial year; and under section 64 (2) , the employer lodged, or was required to lodge, a final return for a final period during the year, and the employer was not a group member during the final period; and the original assessment of the employer’s annual levy liability for the year— was not made by the commissioner; and was made as required under section 43J (4) ; and the employer’s annual levy liability for the year worked out as required under section 43J (4) is greater than it would be if the final return wages and final return liability for a final period mentioned in paragraph (b) were included for working out the liability.\n(sec.78A-ssec.2) Despite section 43J (4) , the commissioner must make a reassessment of the employer’s annual levy liability for the year to include the final return wages and final return liability mentioned in subsection (1) (d) for working out the liability.\n(sec.78A-ssec.3) In this section— final return liability means the employer’s periodic liability amount for a final period mentioned in subsection (1) (b) . final return wages means taxable wages and interstate wages paid or payable by the employer for a final period mentioned in subsection (1) (b) .\n- (a) an employer is not a group member on 30 June in a financial year; and\n- (b) under section 64 (2) , the employer lodged, or was required to lodge, a final return for a final period during the year, and the employer was not a group member during the final period; and\n- (c) the original assessment of the employer’s annual levy liability for the year— (i) was not made by the commissioner; and (ii) was made as required under section 43J (4) ; and\n- (i) was not made by the commissioner; and\n- (ii) was made as required under section 43J (4) ; and\n- (d) the employer’s annual levy liability for the year worked out as required under section 43J (4) is greater than it would be if the final return wages and final return liability for a final period mentioned in paragraph (b) were included for working out the liability.\n- (i) was not made by the commissioner; and\n- (ii) was made as required under section 43J (4) ; and","sortOrder":196},{"sectionNumber":"sec.79","sectionType":"section","heading":"Reassessment of payroll tax liability—change of DGE","content":"### sec.79 Reassessment of payroll tax liability—change of DGE\n\nThis section applies for an employer who is a group member if—\nthe DGE for the group changes; and\nSee section 75 (Designation of group member as DGE).\nthe change of DGE—\nrelates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and\nwould change the amount of the employer’s periodic liability for the period.\nA reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the change of DGE.\nIf a reassessment required under subsection (2) would change the amount of the employer’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer’s annual liability or final liability must be made to take into account the change of DGE.\ns 79 sub 2004 No. 46 s 27\namd 2022 No. 30 s 53\n(sec.79-ssec.1) This section applies for an employer who is a group member if— the DGE for the group changes; and See section 75 (Designation of group member as DGE). the change of DGE— relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and would change the amount of the employer’s periodic liability for the period.\n(sec.79-ssec.2) A reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the change of DGE.\n(sec.79-ssec.3) If a reassessment required under subsection (2) would change the amount of the employer’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer’s annual liability or final liability must be made to take into account the change of DGE.\n- (a) the DGE for the group changes; and Note— See section 75 (Designation of group member as DGE).\n- (b) the change of DGE— (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and (ii) would change the amount of the employer’s periodic liability for the period.\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and\n- (ii) would change the amount of the employer’s periodic liability for the period.\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and\n- (ii) would change the amount of the employer’s periodic liability for the period.","sortOrder":197},{"sectionNumber":"sec.79A","sectionType":"section","heading":"Reassessment of levy liability—change of DGE","content":"### sec.79A Reassessment of levy liability—change of DGE\n\nThis section applies for an employer who is a group member if—\nthe DGE for the group changes; and\nSee section 75 (Designation of group member as DGE).\nthe change of DGE—\nrelates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and\nwould change the amount of the employer’s periodic levy liability for the period.\nA reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the change of DGE.\nSubsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made—\nthe employer’s annual levy liability for a financial year;\nthe employer’s final levy liability for a final period;\nif the employer is not the DGE—\nthe DGE’s annual levy liability for a financial year; or\nthe DGE’s final levy liability for a final period.\nA reassessment of the affected liability must be made to take into account the change of DGE.\ns 79A ins 2022 No. 30 s 54\n(sec.79A-ssec.1) This section applies for an employer who is a group member if— the DGE for the group changes; and See section 75 (Designation of group member as DGE). the change of DGE— relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and would change the amount of the employer’s periodic levy liability for the period.\n(sec.79A-ssec.2) A reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the change of DGE.\n(sec.79A-ssec.3) Subsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made— the employer’s annual levy liability for a financial year; the employer’s final levy liability for a final period; if the employer is not the DGE— the DGE’s annual levy liability for a financial year; or the DGE’s final levy liability for a final period.\n(sec.79A-ssec.4) A reassessment of the affected liability must be made to take into account the change of DGE.\n- (a) the DGE for the group changes; and Note— See section 75 (Designation of group member as DGE).\n- (b) the change of DGE— (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and (ii) would change the amount of the employer’s periodic levy liability for the period.\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and\n- (ii) would change the amount of the employer’s periodic levy liability for the period.\n- (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and\n- (ii) would change the amount of the employer’s periodic levy liability for the period.\n- (a) the employer’s annual levy liability for a financial year;\n- (b) the employer’s final levy liability for a final period;\n- (c) if the employer is not the DGE— (i) the DGE’s annual levy liability for a financial year; or (ii) the DGE’s final levy liability for a final period.\n- (i) the DGE’s annual levy liability for a financial year; or\n- (ii) the DGE’s final levy liability for a final period.\n- (i) the DGE’s annual levy liability for a financial year; or\n- (ii) the DGE’s final levy liability for a final period.","sortOrder":198},{"sectionNumber":"sec.80","sectionType":"section","heading":"Reassessment of payroll tax liability—making or revocation of order excluding a person from a group","content":"### sec.80 Reassessment of payroll tax liability—making or revocation of order excluding a person from a group\n\nThis section applies if—\nthe commissioner—\nmakes an order under section 74 excluding a person from a group; or\nrevokes an order mentioned in subparagraph (i) ; and\nthe making or revocation of the order—\nrelates to a periodic return period for which an assessment of the person’s periodic liability has been made; and\nwould change the amount of the person’s periodic liability for the period.\nA reassessment of the person’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the order.\nIf a reassessment required under subsection (2) would change the amount of the person’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the person’s annual liability or final liability must be made to take into account the making or revocation of the order.\ns 80 sub 2004 No. 46 s 27\namd 2008 No. 16 s 16 ; 2022 No. 30 s 55\n(sec.80-ssec.1) This section applies if— the commissioner— makes an order under section 74 excluding a person from a group; or revokes an order mentioned in subparagraph (i) ; and the making or revocation of the order— relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and would change the amount of the person’s periodic liability for the period.\n(sec.80-ssec.2) A reassessment of the person’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the order.\n(sec.80-ssec.3) If a reassessment required under subsection (2) would change the amount of the person’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the person’s annual liability or final liability must be made to take into account the making or revocation of the order.\n- (a) the commissioner— (i) makes an order under section 74 excluding a person from a group; or (ii) revokes an order mentioned in subparagraph (i) ; and\n- (i) makes an order under section 74 excluding a person from a group; or\n- (ii) revokes an order mentioned in subparagraph (i) ; and\n- (b) the making or revocation of the order— (i) relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and (ii) would change the amount of the person’s periodic liability for the period.\n- (i) relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and\n- (ii) would change the amount of the person’s periodic liability for the period.\n- (i) makes an order under section 74 excluding a person from a group; or\n- (ii) revokes an order mentioned in subparagraph (i) ; and\n- (i) relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and\n- (ii) would change the amount of the person’s periodic liability for the period.","sortOrder":199},{"sectionNumber":"sec.80A","sectionType":"section","heading":"Reassessment of levy liability—making or revocation of order excluding a person from a group","content":"### sec.80A Reassessment of levy liability—making or revocation of order excluding a person from a group\n\nThis section applies if—\nthe commissioner—\nmakes an order under section 74 excluding a person from a group; or\nrevokes an order mentioned in subparagraph (i) ; and\nthe making or revocation of the order—\nrelates to a periodic return period for which an assessment of the person’s periodic levy liability has been made; and\nwould change the amount of the person’s periodic levy liability for the period.\nA reassessment of the person’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the order.\nSubsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made—\nthe person’s annual levy liability for a financial year;\nthe person’s final levy liability for a final period;\nif subsection (1) (a) (ii) applies and, immediately after the revocation, the person is not the DGE—\nthe DGE’s annual levy liability for a financial year; or\nthe DGE’s final levy liability for a final period.\nA reassessment of the affected liability must be made to take into account the making or revocation of the determination.\ns 80A ins 2022 No. 30 s 56\n(sec.80A-ssec.1) This section applies if— the commissioner— makes an order under section 74 excluding a person from a group; or revokes an order mentioned in subparagraph (i) ; and the making or revocation of the order— relates to a periodic return period for which an assessment of the person’s periodic levy liability has been made; and would change the amount of the person’s periodic levy liability for the period.\n(sec.80A-ssec.2) A reassessment of the person’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the order.\n(sec.80A-ssec.3) Subsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made— the person’s annual levy liability for a financial year; the person’s final levy liability for a final period; if subsection (1) (a) (ii) applies and, immediately after the revocation, the person is not the DGE— the DGE’s annual levy liability for a financial year; or the DGE’s final levy liability for a final period.\n(sec.80A-ssec.4) A reassessment of the affected liability must be made to take into account the making or revocation of the determination.\n- (a) the commissioner— (i) makes an order under section 74 excluding a person from a group; or (ii) revokes an order mentioned in subparagraph (i) ; and\n- (i) makes an order under section 74 excluding a person from a group; or\n- (ii) revokes an order mentioned in subparagraph (i) ; and\n- (b) the making or revocation of the order— (i) relates to a periodic return period for which an assessment of the person’s periodic levy liability has been made; and (ii) would change the amount of the person’s periodic levy liability for the period.\n- (i) relates to a periodic return period for which an assessment of the person’s periodic levy liability has been made; and\n- (ii) would change the amount of the person’s periodic levy liability for the period.\n- (i) makes an order under section 74 excluding a person from a group; or\n- (ii) revokes an order mentioned in subparagraph (i) ; and\n- (i) relates to a periodic return period for which an assessment of the person’s periodic levy liability has been made; and\n- (ii) would change the amount of the person’s periodic levy liability for the period.\n- (a) the person’s annual levy liability for a financial year;\n- (b) the person’s final levy liability for a final period;\n- (c) if subsection (1) (a) (ii) applies and, immediately after the revocation, the person is not the DGE— (i) the DGE’s annual levy liability for a financial year; or (ii) the DGE’s final levy liability for a final period.\n- (i) the DGE’s annual levy liability for a financial year; or\n- (ii) the DGE’s final levy liability for a final period.\n- (i) the DGE’s annual levy liability for a financial year; or\n- (ii) the DGE’s final levy liability for a final period.","sortOrder":200},{"sectionNumber":"pt.5-div.2","sectionType":"division","heading":"Provisions about particular assessments made by the commissioner","content":"## Provisions about particular assessments made by the commissioner","sortOrder":201},{"sectionNumber":"sec.81","sectionType":"section","heading":"Provision about payroll tax assessments made by commissioner—employer who is required to lodge periodic returns","content":"### sec.81 Provision about payroll tax assessments made by commissioner—employer who is required to lodge periodic returns\n\nSubsection (2) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a financial year (the relevant period ).\nIn making an assessment or reassessment of the employer’s annual liability for the year, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\nSubsection (4) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a final period (also the relevant period ).\nIn making an assessment or reassessment of the employer’s final liability for the final period, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\nIf subsection (2) or (4) applies—\nthe employer must be treated for this Act and the Administration Act as if the employer did not have periodic liability, and had been exempt under section 62 from lodging periodic returns, for periodic return periods during all or part of the relevant period; and\nany assessment of periodic liability for a periodic return period mentioned in paragraph (a) is taken not to have been made; and\nthe commissioner may apply, in the order required under the Administration Act , section 42 , the whole or part of an amount paid or payable by the employer for periodic liability for a periodic return period mentioned in paragraph (a) as payment for a prescribed payroll tax liability of the employer; and\nthe commissioner is not prevented from making a subsequent reassessment of the employer’s periodic liability, annual liability or final liability under section 82 .\nFor this section, the circumstances in which an employer was required under section 59 to lodge a periodic return during the relevant period include an assessment or reassessment mentioned in section 82 (2) or (4) being made by the commissioner in relation to the period.\ns 81 sub 2004 No. 46 s 27\namd 2009 No. 19 s 73 ; 2022 No. 30 s 57\n(sec.81-ssec.1) Subsection (2) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a financial year (the relevant period ).\n(sec.81-ssec.2) In making an assessment or reassessment of the employer’s annual liability for the year, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\n(sec.81-ssec.3) Subsection (4) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a final period (also the relevant period ).\n(sec.81-ssec.4) In making an assessment or reassessment of the employer’s final liability for the final period, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\n(sec.81-ssec.5) If subsection (2) or (4) applies— the employer must be treated for this Act and the Administration Act as if the employer did not have periodic liability, and had been exempt under section 62 from lodging periodic returns, for periodic return periods during all or part of the relevant period; and any assessment of periodic liability for a periodic return period mentioned in paragraph (a) is taken not to have been made; and the commissioner may apply, in the order required under the Administration Act , section 42 , the whole or part of an amount paid or payable by the employer for periodic liability for a periodic return period mentioned in paragraph (a) as payment for a prescribed payroll tax liability of the employer; and the commissioner is not prevented from making a subsequent reassessment of the employer’s periodic liability, annual liability or final liability under section 82 .\n(sec.81-ssec.6) For this section, the circumstances in which an employer was required under section 59 to lodge a periodic return during the relevant period include an assessment or reassessment mentioned in section 82 (2) or (4) being made by the commissioner in relation to the period.\n- (a) the employer must be treated for this Act and the Administration Act as if the employer did not have periodic liability, and had been exempt under section 62 from lodging periodic returns, for periodic return periods during all or part of the relevant period; and\n- (b) any assessment of periodic liability for a periodic return period mentioned in paragraph (a) is taken not to have been made; and\n- (c) the commissioner may apply, in the order required under the Administration Act , section 42 , the whole or part of an amount paid or payable by the employer for periodic liability for a periodic return period mentioned in paragraph (a) as payment for a prescribed payroll tax liability of the employer; and\n- (d) the commissioner is not prevented from making a subsequent reassessment of the employer’s periodic liability, annual liability or final liability under section 82 .","sortOrder":202},{"sectionNumber":"sec.81A","sectionType":"section","heading":"Provision about levy assessments made by commissioner—employer who is required to lodge periodic returns","content":"### sec.81A Provision about levy assessments made by commissioner—employer who is required to lodge periodic returns\n\nSubsection (2) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a financial year (the relevant period ).\nIn making an annual levy liability assessment for the employer for the year, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\nSubsection (4) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a final period (also the relevant period ).\nIn making a final levy liability assessment for the employer for the final period, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\nIf subsection (2) or (4) applies—\nthe employer must be treated for this Act and the Administration Act as if the employer did not have periodic levy liability, and had been exempt under section 62 from lodging periodic returns, for periodic return periods during all or part of the relevant period; and\nany assessment of periodic levy liability for a periodic return period mentioned in paragraph (a) is taken not to have been made; and\nthe commissioner may apply, in the order required under the Administration Act , section 42 , the whole or part of an amount paid or payable by the employer for periodic levy liability for a periodic return period mentioned in paragraph (a) as payment for—\nfor an employer who is a non-DGE group member—a prescribed levy liability of the employer; or\nfor an employer who is a group member (whether or not the employer is the DGE)—a prescribed levy liability of another group member; and\nthe commissioner is not prevented from making a subsequent reassessment under section 82A of—\nfor an employer who is not a group member or who is the DGE for a group—the employer’s periodic levy liability, annual levy liability or final levy liability; or\nfor an employer who is a non-DGE group member—the employer’s periodic levy liability or the DGE’s annual levy liability or final levy liability.\nFor this section, the circumstances in which an employer was required under section 59 to lodge a periodic return during the relevant period include an assessment or reassessment mentioned in section 82A (2) or (5) being made by the commissioner in relation to the period.\nIn this section—\nannual levy liability assessment , for a year, for an employer, means—\nif the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s annual levy liability for the year; or\nif the employer is a non-DGE group member—an assessment or reassessment of the DGE’s annual levy liability for the year.\nfinal levy liability assessment , for a final period, for an employer, means—\nif the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s final levy liability for the final period; or\nif the employer is a non-DGE group member—an assessment or reassessment of the DGE’s final levy liability for the final period.\ns 81A ins 2022 No. 30 s 58\n(sec.81A-ssec.1) Subsection (2) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a financial year (the relevant period ).\n(sec.81A-ssec.2) In making an annual levy liability assessment for the employer for the year, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\n(sec.81A-ssec.3) Subsection (4) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a final period (also the relevant period ).\n(sec.81A-ssec.4) In making a final levy liability assessment for the employer for the final period, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.\n(sec.81A-ssec.5) If subsection (2) or (4) applies— the employer must be treated for this Act and the Administration Act as if the employer did not have periodic levy liability, and had been exempt under section 62 from lodging periodic returns, for periodic return periods during all or part of the relevant period; and any assessment of periodic levy liability for a periodic return period mentioned in paragraph (a) is taken not to have been made; and the commissioner may apply, in the order required under the Administration Act , section 42 , the whole or part of an amount paid or payable by the employer for periodic levy liability for a periodic return period mentioned in paragraph (a) as payment for— for an employer who is a non-DGE group member—a prescribed levy liability of the employer; or for an employer who is a group member (whether or not the employer is the DGE)—a prescribed levy liability of another group member; and the commissioner is not prevented from making a subsequent reassessment under section 82A of— for an employer who is not a group member or who is the DGE for a group—the employer’s periodic levy liability, annual levy liability or final levy liability; or for an employer who is a non-DGE group member—the employer’s periodic levy liability or the DGE’s annual levy liability or final levy liability.\n(sec.81A-ssec.6) For this section, the circumstances in which an employer was required under section 59 to lodge a periodic return during the relevant period include an assessment or reassessment mentioned in section 82A (2) or (5) being made by the commissioner in relation to the period.\n(sec.81A-ssec.7) In this section— annual levy liability assessment , for a year, for an employer, means— if the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s annual levy liability for the year; or if the employer is a non-DGE group member—an assessment or reassessment of the DGE’s annual levy liability for the year. final levy liability assessment , for a final period, for an employer, means— if the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s final levy liability for the final period; or if the employer is a non-DGE group member—an assessment or reassessment of the DGE’s final levy liability for the final period.\n- (a) the employer must be treated for this Act and the Administration Act as if the employer did not have periodic levy liability, and had been exempt under section 62 from lodging periodic returns, for periodic return periods during all or part of the relevant period; and\n- (b) any assessment of periodic levy liability for a periodic return period mentioned in paragraph (a) is taken not to have been made; and\n- (c) the commissioner may apply, in the order required under the Administration Act , section 42 , the whole or part of an amount paid or payable by the employer for periodic levy liability for a periodic return period mentioned in paragraph (a) as payment for— (i) for an employer who is a non-DGE group member—a prescribed levy liability of the employer; or (ii) for an employer who is a group member (whether or not the employer is the DGE)—a prescribed levy liability of another group member; and\n- (i) for an employer who is a non-DGE group member—a prescribed levy liability of the employer; or\n- (ii) for an employer who is a group member (whether or not the employer is the DGE)—a prescribed levy liability of another group member; and\n- (d) the commissioner is not prevented from making a subsequent reassessment under section 82A of— (i) for an employer who is not a group member or who is the DGE for a group—the employer’s periodic levy liability, annual levy liability or final levy liability; or (ii) for an employer who is a non-DGE group member—the employer’s periodic levy liability or the DGE’s annual levy liability or final levy liability.\n- (i) for an employer who is not a group member or who is the DGE for a group—the employer’s periodic levy liability, annual levy liability or final levy liability; or\n- (ii) for an employer who is a non-DGE group member—the employer’s periodic levy liability or the DGE’s annual levy liability or final levy liability.\n- (i) for an employer who is a non-DGE group member—a prescribed levy liability of the employer; or\n- (ii) for an employer who is a group member (whether or not the employer is the DGE)—a prescribed levy liability of another group member; and\n- (i) for an employer who is not a group member or who is the DGE for a group—the employer’s periodic levy liability, annual levy liability or final levy liability; or\n- (ii) for an employer who is a non-DGE group member—the employer’s periodic levy liability or the DGE’s annual levy liability or final levy liability.\n- (a) if the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s annual levy liability for the year; or\n- (b) if the employer is a non-DGE group member—an assessment or reassessment of the DGE’s annual levy liability for the year.\n- (a) if the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s final levy liability for the final period; or\n- (b) if the employer is a non-DGE group member—an assessment or reassessment of the DGE’s final levy liability for the final period.","sortOrder":203},{"sectionNumber":"sec.82","sectionType":"section","heading":"Provision about payroll tax assessments made by commissioner—employer who is exempt from lodging periodic returns","content":"### sec.82 Provision about payroll tax assessments made by commissioner—employer who is exempt from lodging periodic returns\n\nSubsection (2) applies if—\nan employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or\nthe commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ).\nIn making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s annual liability for the year, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\nSubsection (4) applies if—\nan employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or\nthe commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ).\nIn making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s final liability for the final period, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\nThe commissioner may make an assessment or reassessment mentioned in subsection (2) or (4) only if—\nthe employer contravenes section 87 or 87A during the exemption period; or\nthe employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in—\ngranting an exemption under section 62 ; or\nauthorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\nthe commissioner has made an assessment or reassessment mentioned in section 81 (2) or (4) in relation to the exemption period.\nIf the commissioner makes an assessment or reassessment mentioned in subsection (2) or (4) —\nthe employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and\nthe commissioner is not prevented from making a subsequent reassessment of the employer’s annual liability or final liability under section 81 .\nFor this section, the circumstances in which an employer was exempt under section 62 from lodging a periodic return during the exemption period include an assessment or reassessment mentioned in section 81 (2) or (4) being made by the commissioner in relation to the period.\ns 82 amd 2001 No. 72 s 164 sch 1\nsub 2004 No. 46 s 27\namd 2009 No. 19 s 69 ; 2022 No. 30 s 59\n(sec.82-ssec.1) Subsection (2) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ).\n(sec.82-ssec.2) In making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s annual liability for the year, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\n(sec.82-ssec.3) Subsection (4) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ).\n(sec.82-ssec.4) In making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s final liability for the final period, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\n(sec.82-ssec.5) The commissioner may make an assessment or reassessment mentioned in subsection (2) or (4) only if— the employer contravenes section 87 or 87A during the exemption period; or the employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in— granting an exemption under section 62 ; or authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or the commissioner has made an assessment or reassessment mentioned in section 81 (2) or (4) in relation to the exemption period.\n(sec.82-ssec.6) If the commissioner makes an assessment or reassessment mentioned in subsection (2) or (4) — the employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and the commissioner is not prevented from making a subsequent reassessment of the employer’s annual liability or final liability under section 81 .\n(sec.82-ssec.7) For this section, the circumstances in which an employer was exempt under section 62 from lodging a periodic return during the exemption period include an assessment or reassessment mentioned in section 81 (2) or (4) being made by the commissioner in relation to the period.\n- (a) an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or\n- (b) the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ).\n- (a) an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or\n- (b) the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ).\n- (a) the employer contravenes section 87 or 87A during the exemption period; or\n- (b) the employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in— (i) granting an exemption under section 62 ; or (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\n- (i) granting an exemption under section 62 ; or\n- (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\n- (c) the commissioner has made an assessment or reassessment mentioned in section 81 (2) or (4) in relation to the exemption period.\n- (i) granting an exemption under section 62 ; or\n- (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\n- (a) the employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and\n- (b) the commissioner is not prevented from making a subsequent reassessment of the employer’s annual liability or final liability under section 81 .","sortOrder":204},{"sectionNumber":"sec.82A","sectionType":"section","heading":"Provision about levy assessments made by commissioner—employer who is exempt from lodging periodic returns","content":"### sec.82A Provision about levy assessments made by commissioner—employer who is exempt from lodging periodic returns\n\nSubsection (2) applies if—\nan employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or\nthe commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ).\nIn making a relevant assessment for the employer for the exemption period, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\nFor subsection (2) , a relevant assessment is—\nif the employer is not a group member or is the DGE for a group—\nan assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\nan assessment or reassessment of the employer’s annual levy liability for the year; or\nif the employer is a non-DGE group member—\nan assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\nan assessment or reassessment of the DGE’s annual levy liability for the year.\nSubsection (5) applies if—\nan employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or\nthe commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ).\nIn making a relevant assessment, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\nFor subsection (5) , a relevant assessment is—\nif the employer is not a group member or is the DGE for a group—\nan assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\nan assessment or reassessment of the employer’s final levy liability for the final period; or\nif the employer is a non-DGE group member—\nan assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\nan assessment or reassessment of the DGE’s final levy liability for the final period.\nThe commissioner may make an assessment or reassessment mentioned in subsection (2) or (5) only if—\nthe employer contravenes section 87 or 87A during the exemption period; or\nthe employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in—\ngranting an exemption under section 62 ; or\nauthorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\nthe commissioner has made an assessment or reassessment mentioned in section 81A (2) or (4) in relation to the exemption period.\nIf the commissioner makes an assessment or reassessment mentioned in subsection (2) or (5) —\nthe employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and\nthe commissioner is not prevented from making a subsequent reassessment of—\nfor an employer who is not a group member or who is the DGE for a group—the employer’s annual levy liability or final levy liability under section 81A ; or\nfor an employer who is a non-DGE group member—the DGE’s annual levy liability or final levy liability under section 81A .\nFor this section, the circumstances in which an employer was exempt under section 62 from lodging a periodic return during the exemption period include an assessment or reassessment mentioned in section 81A (2) or (4) being made by the commissioner in relation to the period.\ns 82A ins 2022 No. 30 s 60\n(sec.82A-ssec.1) Subsection (2) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ).\n(sec.82A-ssec.2) In making a relevant assessment for the employer for the exemption period, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\n(sec.82A-ssec.3) For subsection (2) , a relevant assessment is— if the employer is not a group member or is the DGE for a group— an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or an assessment or reassessment of the employer’s annual levy liability for the year; or if the employer is a non-DGE group member— an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or an assessment or reassessment of the DGE’s annual levy liability for the year.\n(sec.82A-ssec.4) Subsection (5) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ).\n(sec.82A-ssec.5) In making a relevant assessment, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.\n(sec.82A-ssec.6) For subsection (5) , a relevant assessment is— if the employer is not a group member or is the DGE for a group— an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or an assessment or reassessment of the employer’s final levy liability for the final period; or if the employer is a non-DGE group member— an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or an assessment or reassessment of the DGE’s final levy liability for the final period.\n(sec.82A-ssec.7) The commissioner may make an assessment or reassessment mentioned in subsection (2) or (5) only if— the employer contravenes section 87 or 87A during the exemption period; or the employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in— granting an exemption under section 62 ; or authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or the commissioner has made an assessment or reassessment mentioned in section 81A (2) or (4) in relation to the exemption period.\n(sec.82A-ssec.8) If the commissioner makes an assessment or reassessment mentioned in subsection (2) or (5) — the employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and the commissioner is not prevented from making a subsequent reassessment of— for an employer who is not a group member or who is the DGE for a group—the employer’s annual levy liability or final levy liability under section 81A ; or for an employer who is a non-DGE group member—the DGE’s annual levy liability or final levy liability under section 81A .\n(sec.82A-ssec.9) For this section, the circumstances in which an employer was exempt under section 62 from lodging a periodic return during the exemption period include an assessment or reassessment mentioned in section 81A (2) or (4) being made by the commissioner in relation to the period.\n- (a) an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or\n- (b) the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ).\n- (a) if the employer is not a group member or is the DGE for a group— (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or (ii) an assessment or reassessment of the employer’s annual levy liability for the year; or\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the employer’s annual levy liability for the year; or\n- (b) if the employer is a non-DGE group member— (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or (ii) an assessment or reassessment of the DGE’s annual levy liability for the year.\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the DGE’s annual levy liability for the year.\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the employer’s annual levy liability for the year; or\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the DGE’s annual levy liability for the year.\n- (a) an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or\n- (b) the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ).\n- (a) if the employer is not a group member or is the DGE for a group— (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or (ii) an assessment or reassessment of the employer’s final levy liability for the final period; or\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the employer’s final levy liability for the final period; or\n- (b) if the employer is a non-DGE group member— (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or (ii) an assessment or reassessment of the DGE’s final levy liability for the final period.\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the DGE’s final levy liability for the final period.\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the employer’s final levy liability for the final period; or\n- (i) an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or\n- (ii) an assessment or reassessment of the DGE’s final levy liability for the final period.\n- (a) the employer contravenes section 87 or 87A during the exemption period; or\n- (b) the employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in— (i) granting an exemption under section 62 ; or (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\n- (i) granting an exemption under section 62 ; or\n- (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\n- (c) the commissioner has made an assessment or reassessment mentioned in section 81A (2) or (4) in relation to the exemption period.\n- (i) granting an exemption under section 62 ; or\n- (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or\n- (a) the employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and\n- (b) the commissioner is not prevented from making a subsequent reassessment of— (i) for an employer who is not a group member or who is the DGE for a group—the employer’s annual levy liability or final levy liability under section 81A ; or (ii) for an employer who is a non-DGE group member—the DGE’s annual levy liability or final levy liability under section 81A .\n- (i) for an employer who is not a group member or who is the DGE for a group—the employer’s annual levy liability or final levy liability under section 81A ; or\n- (ii) for an employer who is a non-DGE group member—the DGE’s annual levy liability or final levy liability under section 81A .\n- (i) for an employer who is not a group member or who is the DGE for a group—the employer’s annual levy liability or final levy liability under section 81A ; or\n- (ii) for an employer who is a non-DGE group member—the DGE’s annual levy liability or final levy liability under section 81A .","sortOrder":205},{"sectionNumber":"pt.6","sectionType":"part","heading":"Miscellaneous","content":"# Miscellaneous","sortOrder":206},{"sectionNumber":"pt.6-div.1","sectionType":"division","heading":"Refund provisions","content":"## Refund provisions","sortOrder":207},{"sectionNumber":"sec.83","sectionType":"section","heading":"Application of annual refund amount, annual levy refund amount, final refund amount or final levy refund amount","content":"### sec.83 Application of annual refund amount, annual levy refund amount, final refund amount or final levy refund amount\n\nThis section applies if an employer is entitled to an annual refund amount, annual levy refund amount, final refund amount or final levy refund amount on an original assessment of the employer’s annual liability, annual levy liability, final liability or final levy liability.\nSee the Administration Act , part 4 , division 2 , for provisions about entitlement to refunds on a reassessment of an employer’s annual liability, annual levy liability, final liability or final levy liability.\nThe commissioner may apply the amount wholly or partly as payment for—\na tax law liability of the employer; or\nif the employer is a group member—a prescribed payroll tax liability or prescribed levy liability of another member of the group; or\na liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.\nIf the commissioner does not apply any part of the amount as payment for a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2) (c) , the commissioner must refund immediately to the employer the amount not applied.\nHowever subsections (2) and (3) do not prevent the commissioner from holding the amount for any period, or applying the amount for any purpose, at the employer’s request or with the employer’s consent.\nThis section applies despite the Administration Act , section 36 .\nThe Administration Act , section 39 , applies to a refund of an amount to the employer, or an application of an amount as payment for an employer, under this section.\nFor subsection (6) , a reference to a taxpayer in the Administration Act , section 39 , includes a reference to—\nthe employer; and\nif the employer is a group member—another member of the group.\ns 83 amd 1975 No. 80 s 17\nsub 2004 No. 46 s 30\namd 2009 No. 19 s 73 ; 2020 No. 30 s 62 ; 2022 No. 14 s 92 ; 2022 No. 30 s 61\n(sec.83-ssec.1) This section applies if an employer is entitled to an annual refund amount, annual levy refund amount, final refund amount or final levy refund amount on an original assessment of the employer’s annual liability, annual levy liability, final liability or final levy liability. See the Administration Act , part 4 , division 2 , for provisions about entitlement to refunds on a reassessment of an employer’s annual liability, annual levy liability, final liability or final levy liability.\n(sec.83-ssec.2) The commissioner may apply the amount wholly or partly as payment for— a tax law liability of the employer; or if the employer is a group member—a prescribed payroll tax liability or prescribed levy liability of another member of the group; or a liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.\n(sec.83-ssec.3) If the commissioner does not apply any part of the amount as payment for a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2) (c) , the commissioner must refund immediately to the employer the amount not applied.\n(sec.83-ssec.4) However subsections (2) and (3) do not prevent the commissioner from holding the amount for any period, or applying the amount for any purpose, at the employer’s request or with the employer’s consent.\n(sec.83-ssec.5) This section applies despite the Administration Act , section 36 .\n(sec.83-ssec.6) The Administration Act , section 39 , applies to a refund of an amount to the employer, or an application of an amount as payment for an employer, under this section.\n(sec.83-ssec.7) For subsection (6) , a reference to a taxpayer in the Administration Act , section 39 , includes a reference to— the employer; and if the employer is a group member—another member of the group.\n- (a) a tax law liability of the employer; or\n- (b) if the employer is a group member—a prescribed payroll tax liability or prescribed levy liability of another member of the group; or\n- (c) a liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.\n- (a) the employer; and\n- (b) if the employer is a group member—another member of the group.","sortOrder":208},{"sectionNumber":"sec.84","sectionType":"section","heading":"Provision for refunds under Administration Act to group members","content":"### sec.84 Provision for refunds under Administration Act to group members\n\nThis section applies if a group member is entitled to a refund, under the Administration Act , section 37 , of an amount paid by the group member under this Act or the Administration Act in relation to payroll tax or the mental health levy.\nThe commissioner may apply all or part of the amount as payment for—\na prescribed payroll tax liability or prescribed levy liability of another member of the group; or\na liability mentioned in paragraph (a) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.\nSubsection (2) applies in addition to the Administration Act , section 38 (2) .\nIf the commissioner applies any part of the amount held to a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2) (b) —\nthe Administration Act , section 38 (3) does not apply; and\nthe commissioner must refund immediately to the employer any part of the amount not applied under subsection (2) or the Administration Act , section 38 (2) .\nThis section has effect subject to the Administration Act , section 39 .\nFor subsection (5) —\nthe Administration Act , section 39 applies to an amount applied under subsection (2) as a payment for a group member; and\na reference to a taxpayer in the Administration Act , section 39 , includes a reference to a group member.\ns 84 ins 2004 No. 46 s 30\namd 2009 No. 19 s 73 ; 2022 No. 30 s 62\n(sec.84-ssec.1) This section applies if a group member is entitled to a refund, under the Administration Act , section 37 , of an amount paid by the group member under this Act or the Administration Act in relation to payroll tax or the mental health levy.\n(sec.84-ssec.2) The commissioner may apply all or part of the amount as payment for— a prescribed payroll tax liability or prescribed levy liability of another member of the group; or a liability mentioned in paragraph (a) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.\n(sec.84-ssec.3) Subsection (2) applies in addition to the Administration Act , section 38 (2) .\n(sec.84-ssec.4) If the commissioner applies any part of the amount held to a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2) (b) — the Administration Act , section 38 (3) does not apply; and the commissioner must refund immediately to the employer any part of the amount not applied under subsection (2) or the Administration Act , section 38 (2) .\n(sec.84-ssec.5) This section has effect subject to the Administration Act , section 39 .\n(sec.84-ssec.6) For subsection (5) — the Administration Act , section 39 applies to an amount applied under subsection (2) as a payment for a group member; and a reference to a taxpayer in the Administration Act , section 39 , includes a reference to a group member.\n- (a) a prescribed payroll tax liability or prescribed levy liability of another member of the group; or\n- (b) a liability mentioned in paragraph (a) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.\n- (a) the Administration Act , section 38 (3) does not apply; and\n- (b) the commissioner must refund immediately to the employer any part of the amount not applied under subsection (2) or the Administration Act , section 38 (2) .\n- (a) the Administration Act , section 39 applies to an amount applied under subsection (2) as a payment for a group member; and\n- (b) a reference to a taxpayer in the Administration Act , section 39 , includes a reference to a group member.","sortOrder":209},{"sectionNumber":"sec.85","sectionType":"section","heading":"Entitlement to a refund","content":"### sec.85 Entitlement to a refund\n\nAn employer is not entitled to a refund of an amount of payroll tax paid, or purportedly paid, by the employer other than under—\nsection 31 , 35 , 39 or 43 ; or\nthe Administration Act , part 4 , division 2 .\nAn employer is not entitled to a refund of an amount of the mental health levy paid, or purportedly paid, by the employer other than under—\nsection 43K or 43O ; or\nthe Administration Act , part 4 , division 2 .\ns 85 ins 2004 No. 46 s 30\namd 2009 No. 19 s 73 ; 2022 No. 14 s 93\n(sec.85-ssec.1) An employer is not entitled to a refund of an amount of payroll tax paid, or purportedly paid, by the employer other than under— section 31 , 35 , 39 or 43 ; or the Administration Act , part 4 , division 2 .\n(sec.85-ssec.2) An employer is not entitled to a refund of an amount of the mental health levy paid, or purportedly paid, by the employer other than under— section 43K or 43O ; or the Administration Act , part 4 , division 2 .\n- (a) section 31 , 35 , 39 or 43 ; or\n- (b) the Administration Act , part 4 , division 2 .\n- (a) section 43K or 43O ; or\n- (b) the Administration Act , part 4 , division 2 .","sortOrder":210},{"sectionNumber":"pt.6-div.2","sectionType":"division","heading":"Notification requirements","content":"## Notification requirements","sortOrder":211},{"sectionNumber":"sec.86","sectionType":"section","heading":null,"content":"### Section sec.86\n\ns 86 ins 2004 No. 46 s 30\nom 2009 No. 19 s 70","sortOrder":212},{"sectionNumber":"sec.87","sectionType":"section","heading":"Notification requirement—employers exempt from lodging periodic returns","content":"### sec.87 Notification requirement—employers exempt from lodging periodic returns\n\nThis section applies if—\nan employer is exempt under section 62 from lodging periodic returns; and\nthe total taxable wages paid or payable by the employer for a month is greater than $108,333 in each of 3 consecutive months.\nWithin 28 days of the last day of the third month mentioned in subsection (1) (b) , the employer must give written notice to the commissioner stating that the event mentioned in the subsection has happened.\nFailure to give the notice is an offence under the Administration Act , section 120 .\ns 87 ins 2004 No. 46 s 30\namd 2006 No. 34 s 20 ; 2012 No. 8 s 47 ; 2019 No. 20 s 44\n(sec.87-ssec.1) This section applies if— an employer is exempt under section 62 from lodging periodic returns; and the total taxable wages paid or payable by the employer for a month is greater than $108,333 in each of 3 consecutive months.\n(sec.87-ssec.2) Within 28 days of the last day of the third month mentioned in subsection (1) (b) , the employer must give written notice to the commissioner stating that the event mentioned in the subsection has happened. Failure to give the notice is an offence under the Administration Act , section 120 .\n- (a) an employer is exempt under section 62 from lodging periodic returns; and\n- (b) the total taxable wages paid or payable by the employer for a month is greater than $108,333 in each of 3 consecutive months.","sortOrder":213},{"sectionNumber":"sec.87A","sectionType":"section","heading":"Notification requirement—employers authorised to lodge periodic returns for periods other than a month","content":"### sec.87A Notification requirement—employers authorised to lodge periodic returns for periods other than a month\n\nThis section applies if—\nthe commissioner authorised an employer, under section 60 (2) , to lodge periodic returns for periods other than a month during all or part of a financial year; and\nthere has been a relevant wage change during a periodic return period for the employer.\nFor subsection (1) (b) , a relevant wage change happens during a periodic return period for the employer if the employer’s current estimated wages is more than 30% more than the employer’s previous annual wages.\nWithin 28 days after the last day of the periodic return period, the employer must give written notice to the commissioner stating that a relevant wage change has happened during the period for the employer.\nFailure to give the notice is an offence under the Administration Act , section 120 .\nIn this section—\ncurrent estimated wages , of the employer, means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the employer at the end of the periodic return period.\nprevious annual wages , of the employer, means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, paid or payable by the employer during the previous financial year.\ns 87A ins 2009 No. 19 s 71\n(sec.87A-ssec.1) This section applies if— the commissioner authorised an employer, under section 60 (2) , to lodge periodic returns for periods other than a month during all or part of a financial year; and there has been a relevant wage change during a periodic return period for the employer.\n(sec.87A-ssec.2) For subsection (1) (b) , a relevant wage change happens during a periodic return period for the employer if the employer’s current estimated wages is more than 30% more than the employer’s previous annual wages.\n(sec.87A-ssec.3) Within 28 days after the last day of the periodic return period, the employer must give written notice to the commissioner stating that a relevant wage change has happened during the period for the employer. Failure to give the notice is an offence under the Administration Act , section 120 .\n(sec.87A-ssec.4) In this section— current estimated wages , of the employer, means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the employer at the end of the periodic return period. previous annual wages , of the employer, means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, paid or payable by the employer during the previous financial year.\n- (a) the commissioner authorised an employer, under section 60 (2) , to lodge periodic returns for periods other than a month during all or part of a financial year; and\n- (b) there has been a relevant wage change during a periodic return period for the employer.","sortOrder":214},{"sectionNumber":"sec.88","sectionType":"section","heading":"Notification requirement—particular group members","content":"### sec.88 Notification requirement—particular group members\n\nThis section applies to an employer who is a non-DGE group member—\nat any time during the designated period for the employer who is the DGE for the group on 30 June in a financial year; or\nat any time during a final period for the DGE for the group.\nThe employer must, within 7 days after the last day, notify the DGE of the taxable wages and interstate wages that were paid or payable by the employer, as a member of the group, during—\nif subsection (1) (a) applies—the designated period for the DGE in the year; or\nif subsection (1) (b) applies—the final period for the DGE.\nSee also section 126 (Application of s 88 notification requirement in relation to a transitional year).\nMaximum penalty—100 penalty units.\nIn this section—\nlast day means—\nif subsection (1) (a) applies—\nif the employer is not a member of the group on 30 June in the year—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or\notherwise—30 June in the year; or\nif subsection (1) (b) applies—\nif the employer is not a member of the group on the last day of the final period for the DGE—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or\notherwise—the last day of the final period for the DGE.\ns 88 ins 2004 No. 46 s 30\n(sec.88-ssec.1) This section applies to an employer who is a non-DGE group member— at any time during the designated period for the employer who is the DGE for the group on 30 June in a financial year; or at any time during a final period for the DGE for the group.\n(sec.88-ssec.2) The employer must, within 7 days after the last day, notify the DGE of the taxable wages and interstate wages that were paid or payable by the employer, as a member of the group, during— if subsection (1) (a) applies—the designated period for the DGE in the year; or if subsection (1) (b) applies—the final period for the DGE. See also section 126 (Application of s 88 notification requirement in relation to a transitional year). Maximum penalty—100 penalty units.\n(sec.88-ssec.3) In this section— last day means— if subsection (1) (a) applies— if the employer is not a member of the group on 30 June in the year—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or otherwise—30 June in the year; or if subsection (1) (b) applies— if the employer is not a member of the group on the last day of the final period for the DGE—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or otherwise—the last day of the final period for the DGE.\n- (a) at any time during the designated period for the employer who is the DGE for the group on 30 June in a financial year; or\n- (b) at any time during a final period for the DGE for the group.\n- (a) if subsection (1) (a) applies—the designated period for the DGE in the year; or\n- (b) if subsection (1) (b) applies—the final period for the DGE. Note— See also section 126 (Application of s 88 notification requirement in relation to a transitional year).\n- (a) if subsection (1) (a) applies— (i) if the employer is not a member of the group on 30 June in the year—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or (ii) otherwise—30 June in the year; or\n- (i) if the employer is not a member of the group on 30 June in the year—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or\n- (ii) otherwise—30 June in the year; or\n- (b) if subsection (1) (b) applies— (i) if the employer is not a member of the group on the last day of the final period for the DGE—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or (ii) otherwise—the last day of the final period for the DGE.\n- (i) if the employer is not a member of the group on the last day of the final period for the DGE—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or\n- (ii) otherwise—the last day of the final period for the DGE.\n- (i) if the employer is not a member of the group on 30 June in the year—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or\n- (ii) otherwise—30 June in the year; or\n- (i) if the employer is not a member of the group on the last day of the final period for the DGE—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or\n- (ii) otherwise—the last day of the final period for the DGE.","sortOrder":215},{"sectionNumber":"sec.88A","sectionType":"section","heading":"Notification requirements—annual information for groups","content":"### sec.88A Notification requirements—annual information for groups\n\nThis section provides for the giving of—\nparticular information relating to each financial year (the relevant financial year ); and\nparticular information relating to the financial year immediately following the relevant financial year (the following financial year ).\nOn or before 7 July in the relevant financial year, an employer who was a non-DGE group member on 1 July of the relevant financial year must give the following information to the DGE for the group—\nthe employer’s name and ABN;\nan estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the relevant financial year.\nOn or before 28 July in the relevant financial year, the DGE for a group must give the following information to each employer who was a group member on 1 July in the relevant financial year—\nan estimate of the total amount of the taxable wages that will be payable by all group members for the relevant financial year;\nan estimate of the total amount of the interstate wages that will be payable by all group members for the relevant financial year.\nThe information given under subsection (3) may be determined from the information received under subsection (2) (b) .\nOn or before 7 July in the following financial year, an employer who was a non-DGE group member at any time during the relevant financial year must give the following information to the DGE for the group—\nthe employer’s name and ABN;\nthe total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group for the relevant financial year;\nthe employer’s periodic levy liability as a member of the group for each periodic return period in the relevant financial year.\nA person must not fail, without reasonable excuse, to comply with subsection (2) , (3) or (5) .\nMaximum penalty—100 penalty units.\ns 88A ins 2022 No. 30 s 63\n(sec.88A-ssec.1) This section provides for the giving of— particular information relating to each financial year (the relevant financial year ); and particular information relating to the financial year immediately following the relevant financial year (the following financial year ).\n(sec.88A-ssec.2) On or before 7 July in the relevant financial year, an employer who was a non-DGE group member on 1 July of the relevant financial year must give the following information to the DGE for the group— the employer’s name and ABN; an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the relevant financial year.\n(sec.88A-ssec.3) On or before 28 July in the relevant financial year, the DGE for a group must give the following information to each employer who was a group member on 1 July in the relevant financial year— an estimate of the total amount of the taxable wages that will be payable by all group members for the relevant financial year; an estimate of the total amount of the interstate wages that will be payable by all group members for the relevant financial year.\n(sec.88A-ssec.4) The information given under subsection (3) may be determined from the information received under subsection (2) (b) .\n(sec.88A-ssec.5) On or before 7 July in the following financial year, an employer who was a non-DGE group member at any time during the relevant financial year must give the following information to the DGE for the group— the employer’s name and ABN; the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group for the relevant financial year; the employer’s periodic levy liability as a member of the group for each periodic return period in the relevant financial year.\n(sec.88A-ssec.6) A person must not fail, without reasonable excuse, to comply with subsection (2) , (3) or (5) . Maximum penalty—100 penalty units.\n- (a) particular information relating to each financial year (the relevant financial year ); and\n- (b) particular information relating to the financial year immediately following the relevant financial year (the following financial year ).\n- (a) the employer’s name and ABN;\n- (b) an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the relevant financial year.\n- (a) an estimate of the total amount of the taxable wages that will be payable by all group members for the relevant financial year;\n- (b) an estimate of the total amount of the interstate wages that will be payable by all group members for the relevant financial year.\n- (a) the employer’s name and ABN;\n- (b) the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group for the relevant financial year;\n- (c) the employer’s periodic levy liability as a member of the group for each periodic return period in the relevant financial year.","sortOrder":216},{"sectionNumber":"sec.88B","sectionType":"section","heading":"Notification requirements—final return information for non-DGE group member","content":"### sec.88B Notification requirements—final return information for non-DGE group member\n\nThis section applies if a change of status happens for an employer (the affected employer ) who is a non-DGE group member.\nWithin 7 days after the end of the final periodic return period, the affected employer must give the following information to the DGE for the group—\nthe total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the affected employer as a member of the group during the nominated final period;\nthe affected employer’s total periodic levy liability amount for the nominated final period.\nOn or before the due day, an employer who is a non-DGE group member, other than the affected employer, must give the following information to the DGE for the group—\nthe total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group during the nominated final period;\nthe employer’s total periodic levy liability amount for the nominated final period.\nA person must not fail, without reasonable excuse, to comply with subsection (2) or (3) .\nMaximum penalty—100 penalty units.\nIn this section—\ndue day , for an employer to give information to the DGE under subsection (3) , means the day that is 7 days after the later of—\nthe last day of the final periodic return period; and\nthe day on which the DGE asks the employer for the information.\nfinal periodic return period means the periodic return period in which the last day of the nominated final period occurs.\nnominated final period means the final period for the change of status mentioned in subsection (1) .\npartial levy amount , for an employer for a periodic return period, means the amount worked out using the following formula—\nwhere—\nP means the partial levy amount in dollars.\nPL means the employer’s periodic levy liability for the periodic return period.\nX means the number of days in the periodic return period that are in the nominated final period.\nY means the total number of days in the nominated final period.\ntotal periodic levy liability amount , for an employer, for the nominated final period, means the sum of the following amounts—\nthe employer’s periodic levy liability for each periodic return period wholly within the nominated final period (irrespective of the return date for lodgement of the periodic return for the periodic return period);\nthe partial levy amount for each periodic return period (irrespective of the return date for lodgement of the periodic return for the periodic return period) that includes a day that is—\nin the nominated final period; and\nnot in a periodic return period mentioned in paragraph (a) .\ns 88B ins 2022 No. 30 s 63\n(sec.88B-ssec.1) This section applies if a change of status happens for an employer (the affected employer ) who is a non-DGE group member.\n(sec.88B-ssec.2) Within 7 days after the end of the final periodic return period, the affected employer must give the following information to the DGE for the group— the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the affected employer as a member of the group during the nominated final period; the affected employer’s total periodic levy liability amount for the nominated final period.\n(sec.88B-ssec.3) On or before the due day, an employer who is a non-DGE group member, other than the affected employer, must give the following information to the DGE for the group— the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group during the nominated final period; the employer’s total periodic levy liability amount for the nominated final period.\n(sec.88B-ssec.4) A person must not fail, without reasonable excuse, to comply with subsection (2) or (3) . Maximum penalty—100 penalty units.\n(sec.88B-ssec.5) In this section— due day , for an employer to give information to the DGE under subsection (3) , means the day that is 7 days after the later of— the last day of the final periodic return period; and the day on which the DGE asks the employer for the information. final periodic return period means the periodic return period in which the last day of the nominated final period occurs. nominated final period means the final period for the change of status mentioned in subsection (1) . partial levy amount , for an employer for a periodic return period, means the amount worked out using the following formula— where— P means the partial levy amount in dollars. PL means the employer’s periodic levy liability for the periodic return period. X means the number of days in the periodic return period that are in the nominated final period. Y means the total number of days in the nominated final period. total periodic levy liability amount , for an employer, for the nominated final period, means the sum of the following amounts— the employer’s periodic levy liability for each periodic return period wholly within the nominated final period (irrespective of the return date for lodgement of the periodic return for the periodic return period); the partial levy amount for each periodic return period (irrespective of the return date for lodgement of the periodic return for the periodic return period) that includes a day that is— in the nominated final period; and not in a periodic return period mentioned in paragraph (a) .\n- (a) the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the affected employer as a member of the group during the nominated final period;\n- (b) the affected employer’s total periodic levy liability amount for the nominated final period.\n- (a) the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group during the nominated final period;\n- (b) the employer’s total periodic levy liability amount for the nominated final period.\n- (a) the last day of the final periodic return period; and\n- (b) the day on which the DGE asks the employer for the information.\n- (a) the employer’s periodic levy liability for each periodic return period wholly within the nominated final period (irrespective of the return date for lodgement of the periodic return for the periodic return period);\n- (b) the partial levy amount for each periodic return period (irrespective of the return date for lodgement of the periodic return for the periodic return period) that includes a day that is— (i) in the nominated final period; and (ii) not in a periodic return period mentioned in paragraph (a) .\n- (i) in the nominated final period; and\n- (ii) not in a periodic return period mentioned in paragraph (a) .\n- (i) in the nominated final period; and\n- (ii) not in a periodic return period mentioned in paragraph (a) .","sortOrder":217},{"sectionNumber":"sec.88C","sectionType":"section","heading":"Notification requirements—final return information for DGE","content":"### sec.88C Notification requirements—final return information for DGE\n\nThis section applies if a change of status happens for the DGE for a group.\nOn or before the due day, each employer who is a non-DGE group member must give the following information to the DGE—\nthe total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group during the nominated final period;\nthe employer’s total periodic levy liability amount for the nominated final period.\nA person must not fail, without reasonable excuse, to comply with subsection (2) .\nMaximum penalty—100 penalty units.\nIn this section—\ndue day , for an employer to give information to the DGE, means the day that is 7 days after the later of—\nthe last day of the final periodic return period; and\nthe day on which the DGE asks the employer for the information.\nfinal periodic return period means the periodic return period in which the last day of the nominated final period occurs.\nnominated final period means the final period for the change of status mentioned in subsection (1) .\npartial levy amount , for an employer for a periodic return period, means the amount worked out using the following formula—\nwhere—\nP means the partial levy amount in dollars.\nPL means the employer’s periodic levy liability for the periodic return period.\nX means the number of days in the periodic return period that are in the nominated final period.\nY means the total number of days in the nominated final period.\ntotal periodic levy liability amount , for an employer who is a non-DGE group member, for the nominated final period, means the sum of the following amounts—\nthe employer’s periodic levy liability for each periodic return period wholly within the nominated final period (irrespective of the return date for lodgement of the periodic return for the periodic return period);\nthe partial levy amount for each periodic return period (irrespective of the return date for lodgement of the periodic return for the periodic return period) that includes a day that is—\nin the nominated final period; and\nnot in a periodic return period mentioned in paragraph (a) .\ns 88C ins 2022 No. 30 s 63\n(sec.88C-ssec.1) This section applies if a change of status happens for the DGE for a group.\n(sec.88C-ssec.2) On or before the due day, each employer who is a non-DGE group member must give the following information to the DGE— the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group during the nominated final period; the employer’s total periodic levy liability amount for the nominated final period.\n(sec.88C-ssec.3) A person must not fail, without reasonable excuse, to comply with subsection (2) . Maximum penalty—100 penalty units.\n(sec.88C-ssec.4) In this section— due day , for an employer to give information to the DGE, means the day that is 7 days after the later of— the last day of the final periodic return period; and the day on which the DGE asks the employer for the information. final periodic return period means the periodic return period in which the last day of the nominated final period occurs. nominated final period means the final period for the change of status mentioned in subsection (1) . partial levy amount , for an employer for a periodic return period, means the amount worked out using the following formula— where— P means the partial levy amount in dollars. PL means the employer’s periodic levy liability for the periodic return period. X means the number of days in the periodic return period that are in the nominated final period. Y means the total number of days in the nominated final period. total periodic levy liability amount , for an employer who is a non-DGE group member, for the nominated final period, means the sum of the following amounts— the employer’s periodic levy liability for each periodic return period wholly within the nominated final period (irrespective of the return date for lodgement of the periodic return for the periodic return period); the partial levy amount for each periodic return period (irrespective of the return date for lodgement of the periodic return for the periodic return period) that includes a day that is— in the nominated final period; and not in a periodic return period mentioned in paragraph (a) .\n- (a) the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group during the nominated final period;\n- (b) the employer’s total periodic levy liability amount for the nominated final period.\n- (a) the last day of the final periodic return period; and\n- (b) the day on which the DGE asks the employer for the information.\n- (a) the employer’s periodic levy liability for each periodic return period wholly within the nominated final period (irrespective of the return date for lodgement of the periodic return for the periodic return period);\n- (b) the partial levy amount for each periodic return period (irrespective of the return date for lodgement of the periodic return for the periodic return period) that includes a day that is— (i) in the nominated final period; and (ii) not in a periodic return period mentioned in paragraph (a) .\n- (i) in the nominated final period; and\n- (ii) not in a periodic return period mentioned in paragraph (a) .\n- (i) in the nominated final period; and\n- (ii) not in a periodic return period mentioned in paragraph (a) .","sortOrder":218},{"sectionNumber":"sec.88D","sectionType":"section","heading":"Notification requirements—employer joining a group","content":"### sec.88D Notification requirements—employer joining a group\n\nThis section applies if an employer becomes a group member and does not become the DGE for the group at the same time.\nWithin 7 days after the day the employer joins the group, the employer must give the following information to the DGE—\nan estimate of the total amount of the taxable wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year;\nan estimate of the total amount of the interstate wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year.\nA person must not fail, without reasonable excuse, to comply with subsection (2) .\nMaximum penalty—100 penalty units.\nIn this section—\ncurrent financial year means the financial year in which the employer becomes a group member.\ns 88D ins 2022 No. 30 s 63\n(sec.88D-ssec.1) This section applies if an employer becomes a group member and does not become the DGE for the group at the same time.\n(sec.88D-ssec.2) Within 7 days after the day the employer joins the group, the employer must give the following information to the DGE— an estimate of the total amount of the taxable wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year; an estimate of the total amount of the interstate wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year.\n(sec.88D-ssec.3) A person must not fail, without reasonable excuse, to comply with subsection (2) . Maximum penalty—100 penalty units.\n(sec.88D-ssec.4) In this section— current financial year means the financial year in which the employer becomes a group member.\n- (a) an estimate of the total amount of the taxable wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year;\n- (b) an estimate of the total amount of the interstate wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year.","sortOrder":219},{"sectionNumber":"sec.88E","sectionType":"section","heading":"Notification requirements—revised group wage information","content":"### sec.88E Notification requirements—revised group wage information\n\nThis section applies if—\nthe DGE for a group becomes aware that a significant wage change has happened during a periodic return period for the group; or\nthe DGE for a group receives information from an employer under section 88D ; or\nan employer joins a group and becomes the DGE for the group at the same time; or\nthe DGE for a group becomes aware that a group member has started paying, or become liable to pay, taxable wages other than as a member of the group; or\nthe DGE for a group starts paying, or becomes liable to pay, taxable wages other than as a member of the group.\nWithin 7 days after the thing mentioned in subsection (1) (a) to (e) happens, the DGE must give the following information to each non-DGE group member—\nan estimate of the total amount of the taxable wages that will be payable by all group members for the current financial year;\nan estimate of the total amount of the interstate wages that will be payable by all group members for the current financial year.\nA person must not fail, without reasonable excuse, to comply with subsection (2) .\nMaximum penalty—100 penalty units.\nIt is sufficient compliance with a requirement under subsection (2) (a) or (b) to give an estimate of an amount if the DGE gives the estimate based on the latest information held by the DGE at the time the requirement arises.\nIn this section—\ncurrent financial year means the financial year in which the thing mentioned in subsection (1) (a) to (e) happens.\nsignificant wage change see section 43EC .\ns 88E ins 2022 No. 30 s 63\n(sec.88E-ssec.1) This section applies if— the DGE for a group becomes aware that a significant wage change has happened during a periodic return period for the group; or the DGE for a group receives information from an employer under section 88D ; or an employer joins a group and becomes the DGE for the group at the same time; or the DGE for a group becomes aware that a group member has started paying, or become liable to pay, taxable wages other than as a member of the group; or the DGE for a group starts paying, or becomes liable to pay, taxable wages other than as a member of the group.\n(sec.88E-ssec.2) Within 7 days after the thing mentioned in subsection (1) (a) to (e) happens, the DGE must give the following information to each non-DGE group member— an estimate of the total amount of the taxable wages that will be payable by all group members for the current financial year; an estimate of the total amount of the interstate wages that will be payable by all group members for the current financial year.\n(sec.88E-ssec.3) A person must not fail, without reasonable excuse, to comply with subsection (2) . Maximum penalty—100 penalty units.\n(sec.88E-ssec.4) It is sufficient compliance with a requirement under subsection (2) (a) or (b) to give an estimate of an amount if the DGE gives the estimate based on the latest information held by the DGE at the time the requirement arises.\n(sec.88E-ssec.5) In this section— current financial year means the financial year in which the thing mentioned in subsection (1) (a) to (e) happens. significant wage change see section 43EC .\n- (a) the DGE for a group becomes aware that a significant wage change has happened during a periodic return period for the group; or\n- (b) the DGE for a group receives information from an employer under section 88D ; or\n- (c) an employer joins a group and becomes the DGE for the group at the same time; or\n- (d) the DGE for a group becomes aware that a group member has started paying, or become liable to pay, taxable wages other than as a member of the group; or\n- (e) the DGE for a group starts paying, or becomes liable to pay, taxable wages other than as a member of the group.\n- (a) an estimate of the total amount of the taxable wages that will be payable by all group members for the current financial year;\n- (b) an estimate of the total amount of the interstate wages that will be payable by all group members for the current financial year.","sortOrder":220},{"sectionNumber":"sec.89","sectionType":"section","heading":"Notification requirement—liquidators and other administrators","content":"### sec.89 Notification requirement—liquidators and other administrators\n\nThis section applies to a person who—\nbecomes the liquidator of a company that is—\nbeing wound up; and\nan employer registered, or required to be registered, as an employer under part 3 , division 1 ; or\nis appointed as administrator for the property of a person who is registered, or required to be registered, as an employer under part 3 , division 1 .\nThe person must, within 14 days of becoming the liquidator or being appointed as the administrator, give written notice to the commissioner stating the person has become the liquidator or been appointed as the administrator.\nMaximum penalty—40 penalty units.\nThe Administration Act , section 48 , does not apply to the person.\nIn this section—\nadministrator does not include a liquidator.\ns 89 ins 2004 No. 46 s 30\n(sec.89-ssec.1) This section applies to a person who— becomes the liquidator of a company that is— being wound up; and an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or is appointed as administrator for the property of a person who is registered, or required to be registered, as an employer under part 3 , division 1 .\n(sec.89-ssec.2) The person must, within 14 days of becoming the liquidator or being appointed as the administrator, give written notice to the commissioner stating the person has become the liquidator or been appointed as the administrator. Maximum penalty—40 penalty units.\n(sec.89-ssec.3) The Administration Act , section 48 , does not apply to the person.\n(sec.89-ssec.4) In this section— administrator does not include a liquidator.\n- (a) becomes the liquidator of a company that is— (i) being wound up; and (ii) an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or\n- (i) being wound up; and\n- (ii) an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or\n- (b) is appointed as administrator for the property of a person who is registered, or required to be registered, as an employer under part 3 , division 1 .\n- (i) being wound up; and\n- (ii) an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or","sortOrder":221},{"sectionNumber":"pt.6-div.3","sectionType":"division","heading":"Other provisions","content":"## Other provisions","sortOrder":222},{"sectionNumber":"sec.89A","sectionType":"section","heading":"Commissioner may give group information to incoming DGE","content":"### sec.89A Commissioner may give group information to incoming DGE\n\nThis section applies if an employer becomes the DGE for a group.\nThe commissioner may give the DGE any information relating to the group that was received from a previous DGE for the group under part 3 , division 2 or part 6 , division 2 .\ns 89A ins 2022 No. 30 s 64\n(sec.89A-ssec.1) This section applies if an employer becomes the DGE for a group.\n(sec.89A-ssec.2) The commissioner may give the DGE any information relating to the group that was received from a previous DGE for the group under part 3 , division 2 or part 6 , division 2 .","sortOrder":223},{"sectionNumber":"sec.90","sectionType":"section","heading":"Commissioner may require payment of penalty","content":"### sec.90 Commissioner may require payment of penalty\n\nThis section applies if an employer—\ndoes not lodge a periodic return, annual return or final return in contravention of this Act; or\ndoes not pay, in contravention of this Act, an amount of the employer’s liability for payroll tax or the mental health levy in relation to a return; or\ngives the commissioner a return containing false or misleading information in contravention of the Administration Act , section 122 or 123 .\nThe commissioner may, by written notice given to the employer, require the employer to pay a penalty of an amount (the penalty amount ) that is not more than the greater of the following amounts—\n75% of the relevant liability amount;\n$100.\nThe notice must state—\nthe date for payment of the penalty amount, being a day that is at least 30 days after the employer receives the notice; and\nthe reasons for the decision to require payment of the penalty amount.\nThe commissioner may enter into an arrangement for payment of the penalty amount by instalments.\nThe arrangement may include provision for the payment of interest calculated at the rate for unpaid tax interest for the period starting on the start day and ending on the day the penalty amount is paid in full, both days inclusive.\nFor this section—\nlevy liability means the employer’s liability for the mental health levy in relation to the return.\npayroll tax liability means the employer’s liability for payroll tax in relation to the return.\nrelevant liability amount means—\nif subsection (1) (a) applies—the total amount of the employer’s payroll tax liability and levy liability; or\nif subsection (1) (b) applies and the unpaid amount is an amount of the employer’s payroll tax liability—the total amount of the payroll tax liability; or\nif subsection (1) (b) applies and the unpaid amount is an amount of the employer’s levy liability—the total amount of the levy liability; or\nif subsection (1) (b) applies and the unpaid amount is an amount of the employer’s payroll tax liability and levy liability—the total amount of the liabilities; or\nif subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability—the total amount of the payroll tax liability; or\nif subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s levy liability—the total amount of the levy liability; or\nif subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability and levy liability—the total amount of the liabilities.\nstart day means the day after the failure or contravention mentioned in subsection (1) .\nThe penalty amount is a debt payable to the commissioner and may be recovered in a court of competent jurisdiction, see the Administration Act , section 45 .\ns 90 ins 2004 No. 46 s 30\namd 2009 No. 19 s 73 ; 2022 No. 30 s 65\n(sec.90-ssec.1) This section applies if an employer— does not lodge a periodic return, annual return or final return in contravention of this Act; or does not pay, in contravention of this Act, an amount of the employer’s liability for payroll tax or the mental health levy in relation to a return; or gives the commissioner a return containing false or misleading information in contravention of the Administration Act , section 122 or 123 .\n(sec.90-ssec.2) The commissioner may, by written notice given to the employer, require the employer to pay a penalty of an amount (the penalty amount ) that is not more than the greater of the following amounts— 75% of the relevant liability amount; $100.\n(sec.90-ssec.3) The notice must state— the date for payment of the penalty amount, being a day that is at least 30 days after the employer receives the notice; and the reasons for the decision to require payment of the penalty amount.\n(sec.90-ssec.4) The commissioner may enter into an arrangement for payment of the penalty amount by instalments.\n(sec.90-ssec.5) The arrangement may include provision for the payment of interest calculated at the rate for unpaid tax interest for the period starting on the start day and ending on the day the penalty amount is paid in full, both days inclusive.\n(sec.90-ssec.6) For this section— levy liability means the employer’s liability for the mental health levy in relation to the return. payroll tax liability means the employer’s liability for payroll tax in relation to the return. relevant liability amount means— if subsection (1) (a) applies—the total amount of the employer’s payroll tax liability and levy liability; or if subsection (1) (b) applies and the unpaid amount is an amount of the employer’s payroll tax liability—the total amount of the payroll tax liability; or if subsection (1) (b) applies and the unpaid amount is an amount of the employer’s levy liability—the total amount of the levy liability; or if subsection (1) (b) applies and the unpaid amount is an amount of the employer’s payroll tax liability and levy liability—the total amount of the liabilities; or if subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability—the total amount of the payroll tax liability; or if subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s levy liability—the total amount of the levy liability; or if subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability and levy liability—the total amount of the liabilities. start day means the day after the failure or contravention mentioned in subsection (1) . The penalty amount is a debt payable to the commissioner and may be recovered in a court of competent jurisdiction, see the Administration Act , section 45 .\n- (a) does not lodge a periodic return, annual return or final return in contravention of this Act; or\n- (b) does not pay, in contravention of this Act, an amount of the employer’s liability for payroll tax or the mental health levy in relation to a return; or\n- (c) gives the commissioner a return containing false or misleading information in contravention of the Administration Act , section 122 or 123 .\n- (a) 75% of the relevant liability amount;\n- (b) $100.\n- (a) the date for payment of the penalty amount, being a day that is at least 30 days after the employer receives the notice; and\n- (b) the reasons for the decision to require payment of the penalty amount.\n- (a) if subsection (1) (a) applies—the total amount of the employer’s payroll tax liability and levy liability; or\n- (b) if subsection (1) (b) applies and the unpaid amount is an amount of the employer’s payroll tax liability—the total amount of the payroll tax liability; or\n- (c) if subsection (1) (b) applies and the unpaid amount is an amount of the employer’s levy liability—the total amount of the levy liability; or\n- (d) if subsection (1) (b) applies and the unpaid amount is an amount of the employer’s payroll tax liability and levy liability—the total amount of the liabilities; or\n- (e) if subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability—the total amount of the payroll tax liability; or\n- (f) if subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s levy liability—the total amount of the levy liability; or\n- (g) if subsection (1) (c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability and levy liability—the total amount of the liabilities.","sortOrder":224},{"sectionNumber":"sec.91","sectionType":"section","heading":"Period for keeping particular records relating to fringe benefits tax","content":"### sec.91 Period for keeping particular records relating to fringe benefits tax\n\nThis section applies to an employer who elects under a regulation to include in returns estimated value amounts for fringe benefits.\nThe employer must keep a record of the fringe benefits paid or payable by the employer during the financial year in which the election is made.\nThe person must keep the record until 5 years has elapsed after the earlier of the following—\nthe employer lodges a final return;\nthe employer elects under a regulation to include in returns actual value amounts for fringe benefits.\nMaximum penalty—100 penalty units.\nThe Administration Act , section 118 , does not apply to the keeping of the record.\ns 91 ins 2004 No. 46 s 30\n(sec.91-ssec.1) This section applies to an employer who elects under a regulation to include in returns estimated value amounts for fringe benefits.\n(sec.91-ssec.2) The employer must keep a record of the fringe benefits paid or payable by the employer during the financial year in which the election is made.\n(sec.91-ssec.3) The person must keep the record until 5 years has elapsed after the earlier of the following— the employer lodges a final return; the employer elects under a regulation to include in returns actual value amounts for fringe benefits. Maximum penalty—100 penalty units.\n(sec.91-ssec.4) The Administration Act , section 118 , does not apply to the keeping of the record.\n- (a) the employer lodges a final return;\n- (b) the employer elects under a regulation to include in returns actual value amounts for fringe benefits.","sortOrder":225},{"sectionNumber":"sec.92","sectionType":"section","heading":"Application of Act to trustees","content":"### sec.92 Application of Act to trustees\n\nIf an employer pays, or is liable to pay, wages as trustee of a trust—\nthe employer must lodge returns, and pay payroll tax and the mental health levy, as required under this Act in the employer’s capacity as trustee; and\nexcept as otherwise provided under this Act, each return mentioned in paragraph (a) must be separate and distinct from any return lodged by the employer for wages paid or payable—\nother than as trustee; or\nas trustee of another trust; and\nthe employer must do all other things required under this Act in relation to wages paid by the employer.\nAn employer, Company X, pays wages in its personal capacity and also as a trustee of Trust Y and Trust Z. The company and trusts are not members of a group and all are registered or required to register as employers under part 3 , division 1 . The employer must lodge 3 separate returns: for Company X in its personal capacity, as trustee of Trust Y and as trustee of Trust Z.\nSubsection (1) does not exclude, limit or otherwise affect the operation of part 4 to the extent the part applies to—\na trustee; or\n2 or more persons, 1 or more of whom is a trustee.\ns 92 amd 1975 No. 80 s 18 ; 2000 No. 48 s 11 ; 2004 No. 46 s 31 ; 2009 No. 19 s 73 ; 2022 No. 30 s 66\n(sec.92-ssec.1) If an employer pays, or is liable to pay, wages as trustee of a trust— the employer must lodge returns, and pay payroll tax and the mental health levy, as required under this Act in the employer’s capacity as trustee; and except as otherwise provided under this Act, each return mentioned in paragraph (a) must be separate and distinct from any return lodged by the employer for wages paid or payable— other than as trustee; or as trustee of another trust; and the employer must do all other things required under this Act in relation to wages paid by the employer. An employer, Company X, pays wages in its personal capacity and also as a trustee of Trust Y and Trust Z. The company and trusts are not members of a group and all are registered or required to register as employers under part 3 , division 1 . The employer must lodge 3 separate returns: for Company X in its personal capacity, as trustee of Trust Y and as trustee of Trust Z.\n(sec.92-ssec.2) Subsection (1) does not exclude, limit or otherwise affect the operation of part 4 to the extent the part applies to— a trustee; or 2 or more persons, 1 or more of whom is a trustee.\n- (a) the employer must lodge returns, and pay payroll tax and the mental health levy, as required under this Act in the employer’s capacity as trustee; and\n- (b) except as otherwise provided under this Act, each return mentioned in paragraph (a) must be separate and distinct from any return lodged by the employer for wages paid or payable— (i) other than as trustee; or (ii) as trustee of another trust; and\n- (i) other than as trustee; or\n- (ii) as trustee of another trust; and\n- (c) the employer must do all other things required under this Act in relation to wages paid by the employer.\n- (i) other than as trustee; or\n- (ii) as trustee of another trust; and\n- (a) a trustee; or\n- (b) 2 or more persons, 1 or more of whom is a trustee.","sortOrder":226},{"sectionNumber":"sec.93","sectionType":"section","heading":"Avoiding taxation","content":"### sec.93 Avoiding taxation\n\nAny person who, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, avoids or attempts to avoid payroll tax or mental health levy imposed under this Act, shall be guilty of an offence.\nMaximum penalty—20 penalty units and treble the amount of payroll tax avoided or attempted to be avoided and treble the amount of mental health levy avoided or attempted to be avoided.\nThis provision is an executive liability provision under the Taxation Administration Act 2001 , section 140 .\ns 93 (orig s 37) amd 1995 No. 57 s 4 sch 1\nreloc and renum 2004 No. 46 s 28\namd 2009 No. 19 s 73 ; 2013 No. 51 s 229 sch 1 ; 2022 No. 30 s 67","sortOrder":227},{"sectionNumber":"sec.94","sectionType":"section","heading":"Notice of change of address for service","content":"### sec.94 Notice of change of address for service\n\nAn employer who is registered as an employer under part 3 , division 1 must give the commissioner written notice of a change of the employer’s address for service within 1 month after each change.\nFailure to give the notice is an offence under the Administration Act , section 120 .\nIn this section—\naddress for service , for an employer, means—\nthe employer’s address for service shown in the last return lodged by the employer; or\nif the employer has given the commissioner a notice under this section, the address stated in the last notice given.\ns 94 sub 2004 No. 46 s 32\n(sec.94-ssec.1) An employer who is registered as an employer under part 3 , division 1 must give the commissioner written notice of a change of the employer’s address for service within 1 month after each change. Failure to give the notice is an offence under the Administration Act , section 120 .\n(sec.94-ssec.2) In this section— address for service , for an employer, means— the employer’s address for service shown in the last return lodged by the employer; or if the employer has given the commissioner a notice under this section, the address stated in the last notice given.\n- (a) the employer’s address for service shown in the last return lodged by the employer; or\n- (b) if the employer has given the commissioner a notice under this section, the address stated in the last notice given.","sortOrder":228},{"sectionNumber":"sec.95","sectionType":"section","heading":"Cents to be disregarded for calculations","content":"### sec.95 Cents to be disregarded for calculations\n\nThis section applies if—\nfor this Act, it is necessary to do any of the following—\nreduce an amount by a fixed sum for each other fixed sum by which another amount exceeds another amount or a certain proportion of a third amount;\ncalculate the proportion that 1 amount bears to another amount;\ncalculate an amount using a formula; and\nif subsection (2) did not apply, 1 or more of the amounts mentioned in paragraph (a) , or an amount included in a formula, would be amounts of dollars and cents.\nThe cents must be disregarded.\ns 95 amd 1995 No. 57 s 4 sch 1\nsub 2004 No. 46 s 33\n(sec.95-ssec.1) This section applies if— for this Act, it is necessary to do any of the following— reduce an amount by a fixed sum for each other fixed sum by which another amount exceeds another amount or a certain proportion of a third amount; calculate the proportion that 1 amount bears to another amount; calculate an amount using a formula; and if subsection (2) did not apply, 1 or more of the amounts mentioned in paragraph (a) , or an amount included in a formula, would be amounts of dollars and cents.\n(sec.95-ssec.2) The cents must be disregarded.\n- (a) for this Act, it is necessary to do any of the following— (i) reduce an amount by a fixed sum for each other fixed sum by which another amount exceeds another amount or a certain proportion of a third amount; (ii) calculate the proportion that 1 amount bears to another amount; (iii) calculate an amount using a formula; and\n- (i) reduce an amount by a fixed sum for each other fixed sum by which another amount exceeds another amount or a certain proportion of a third amount;\n- (ii) calculate the proportion that 1 amount bears to another amount;\n- (iii) calculate an amount using a formula; and\n- (b) if subsection (2) did not apply, 1 or more of the amounts mentioned in paragraph (a) , or an amount included in a formula, would be amounts of dollars and cents.\n- (i) reduce an amount by a fixed sum for each other fixed sum by which another amount exceeds another amount or a certain proportion of a third amount;\n- (ii) calculate the proportion that 1 amount bears to another amount;\n- (iii) calculate an amount using a formula; and","sortOrder":229},{"sectionNumber":"sec.96","sectionType":"section","heading":"Approval of forms","content":"### sec.96 Approval of forms\n\nThe commissioner may approve forms for use under this Act.\ns 96 ins 1995 No. 57 s 4 sch 1","sortOrder":230},{"sectionNumber":"sec.97","sectionType":"section","heading":"Regulation-making power","content":"### sec.97 Regulation-making power\n\nThe Governor in Council may make regulations under this Act.\nRegulations may be made with respect to—\nthe way of making an application to the commissioner under this Act; and\nthe evidence the commissioner may require to decide whether or not—\nan employer was an employer for part only of a financial year; or\na person was a member of a group; or\na notice under section 59 (2) or 60 (2) or a certificate under section 62 (1) should be given; and\nproviding that a return, application, notice, statement or form signed on behalf of an employer is taken to have been signed by the employer; and\nin relation to fringe benefits, what is to be included in a return as the value of fringe benefits paid or payable by an employer; and\nany other matter for the application of this Act to a fringe benefit.\nA regulation may impose a penalty of not more than 20 penalty units for a contravention of the regulation.\ns 97 amd 1975 No. 80 s 20\nsub 1993 No. 51 s 17\namd 1995 No. 57 s 4 sch 1 ; 1999 No. 13 s 34 ; 2004 No. 46 s 41 sch\n(sec.97-ssec.1) The Governor in Council may make regulations under this Act.\n(sec.97-ssec.2) Regulations may be made with respect to— the way of making an application to the commissioner under this Act; and the evidence the commissioner may require to decide whether or not— an employer was an employer for part only of a financial year; or a person was a member of a group; or a notice under section 59 (2) or 60 (2) or a certificate under section 62 (1) should be given; and providing that a return, application, notice, statement or form signed on behalf of an employer is taken to have been signed by the employer; and in relation to fringe benefits, what is to be included in a return as the value of fringe benefits paid or payable by an employer; and any other matter for the application of this Act to a fringe benefit.\n(sec.97-ssec.3) A regulation may impose a penalty of not more than 20 penalty units for a contravention of the regulation.\n- (a) the way of making an application to the commissioner under this Act; and\n- (b) the evidence the commissioner may require to decide whether or not— (i) an employer was an employer for part only of a financial year; or (ii) a person was a member of a group; or (iii) a notice under section 59 (2) or 60 (2) or a certificate under section 62 (1) should be given; and\n- (i) an employer was an employer for part only of a financial year; or\n- (ii) a person was a member of a group; or\n- (iii) a notice under section 59 (2) or 60 (2) or a certificate under section 62 (1) should be given; and\n- (c) providing that a return, application, notice, statement or form signed on behalf of an employer is taken to have been signed by the employer; and\n- (d) in relation to fringe benefits, what is to be included in a return as the value of fringe benefits paid or payable by an employer; and\n- (e) any other matter for the application of this Act to a fringe benefit.\n- (i) an employer was an employer for part only of a financial year; or\n- (ii) a person was a member of a group; or\n- (iii) a notice under section 59 (2) or 60 (2) or a certificate under section 62 (1) should be given; and","sortOrder":231},{"sectionNumber":"sec.97A","sectionType":"section","heading":"Application of particular amendments","content":"### sec.97A Application of particular amendments\n\nThis Act, as amended by the Revenue Legislation Amendment Act 2022 , part 8 , division 3 , subdivisions 1 and 2 , applies in relation to taxable wages paid or payable from 1 January 2023 in the financial year starting on 1 July 2022 and each later financial year.\ns 97A ins 2006 No. 34 s 21\nsub 2008 No. 39 s 35\namd 2009 No. 19 s 73\nsub 2012 No. 8 s 48 ; 2022 No. 14 s 78","sortOrder":232},{"sectionNumber":"pt.7","sectionType":"part","heading":"Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004","content":"# Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004","sortOrder":233},{"sectionNumber":"pt.7-div.1","sectionType":"division","heading":"Preliminary","content":"## Preliminary","sortOrder":234},{"sectionNumber":"sec.98","sectionType":"section","heading":"Definitions for pt 7","content":"### sec.98 Definitions for pt 7\n\nIn this part—\namended , for a provision of this Act, means the provision as amended or inserted by the amending Act.\namended Act means this Act as amended by the amending Act.\namending Act means the Payroll Tax Administration Amendment Act 2004 .\ns 98 def amending Act amd 2009 No. 19 s 73\ncommencement means the commencement of section 38 of the amending Act.\npost-commencement liability means a liability for payroll tax arising on or after the commencement, other than a liability relating to a transitional return period.\nThe commencement is on 1 March 2005.\nFor an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the employer’s liability for payroll tax for the return period ending on 30 June 2005 would be a post-commencement liability.\nAn employer’s liability for payroll tax for the 2004/2005 financial year would be a post-commencement liability.\ns 98 def post-commencement liability amd 2009 No. 19 s 73\npre-commencement act or omission means an act or omission done or omitted to be done for this Act before the commencement.\npre-commencement liability means a liability for payroll tax arising before the commencement.\nThe commencement is on 1 March 2005.\nFor an employer who is required under previous section 13 to lodge returns for each month, the employer’s liability for payroll tax for the previous return period ending on 28 February 2005 would be a pre-commencement liability.\nFor an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the employer’s liability for payroll tax for the previous return period ending on 31 December 2004 would be a pre-commencement liability.\ns 98 def pre-commencement liability amd 2009 No. 19 s 73\nprescribed period means a prescribed period under previous section 11C or 16L.\nprevious , for a provision of this Act, means the provision as in force before the commencement.\nprevious return period means a return period within the meaning of previous section 3(1) ending before the commencement.\ntransitional final period means the final period for the first change of status happening for an employer on or after the commencement during a transitional year.\ntransitional return period means a return period within the meaning of previous section 3(1) that has started but not ended before the commencement.\nThe commencement is on 1 March 2005. For an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the return period ending on 31 March 2005 would be a transitional return period. However, for an employer required to lodge monthly returns, there would not be a transitional return period.\ntransitional year means the financial year during which the commencement falls, except if the commencement is on the first day of the year.\nThe commencement is on 1 March 2005. The 2004/2005 financial year would be a transitional year.\nThe commencement is on 1 July 2005. There would not be a transitional year.\ns 98 ins 2004 No. 46 s 35","sortOrder":235},{"sectionNumber":"pt.7-div.2","sectionType":"division","heading":"Application of amended Act and Administration Act","content":"## Application of amended Act and Administration Act","sortOrder":236},{"sectionNumber":"sec.99","sectionType":"section","heading":"Application of amended Act in relation to liabilities etc. arising on or after commencement","content":"### sec.99 Application of amended Act in relation to liabilities etc. arising on or after commencement\n\nThe amended Act applies in relation to—\na post-commencement liability; and\nan act or omission done or omitted to be done for this Act on or after the commencement.\nThe commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.\nSubsection (1) has effect subject to division 4.\ns 99 ins 2004 No. 46 s 35\n(sec.99-ssec.1) The amended Act applies in relation to— a post-commencement liability; and an act or omission done or omitted to be done for this Act on or after the commencement. The commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.\n(sec.99-ssec.2) Subsection (1) has effect subject to division 4.\n- (a) a post-commencement liability; and\n- (b) an act or omission done or omitted to be done for this Act on or after the commencement. Example for subsection (1)(b)— The commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.","sortOrder":237},{"sectionNumber":"sec.100","sectionType":"section","heading":"Registration under s 54 of person required to register before commencement","content":"### sec.100 Registration under s 54 of person required to register before commencement\n\nThis section applies if a person was required to apply for registration as an employer under previous section 12 but did not do so before the commencement.\nThe commissioner may register the person under section 54.\nIf the commissioner registers the person under section 54, a reference in the previous provisions of this Act to an employer registered under section 12 is taken to include a reference to the person.\ns 100 ins 2004 No. 46 s 35\n(sec.100-ssec.1) This section applies if a person was required to apply for registration as an employer under previous section 12 but did not do so before the commencement.\n(sec.100-ssec.2) The commissioner may register the person under section 54.\n(sec.100-ssec.3) If the commissioner registers the person under section 54, a reference in the previous provisions of this Act to an employer registered under section 12 is taken to include a reference to the person.","sortOrder":238},{"sectionNumber":"sec.101","sectionType":"section","heading":"Application of amended ss 58–62 for previous return periods","content":"### sec.101 Application of amended ss 58–62 for previous return periods\n\nThis section applies if an employer was required under previous section 13 or 14 to furnish a return for a previous return period but did not do so before the commencement.\nAmended sections 58 to 62 apply in relation to the employer for the previous return period.\nFor subsection (2), the employer is taken to be a relevant employer for the return period.\nPrevious sections 13 and 14 do not apply to the employer for the previous return period.\nHowever, subsection (4) does not affect the employer’s liability for contravening previous section 13 or 14 before the commencement.\ns 101 ins 2004 No. 46 s 35\n(sec.101-ssec.1) This section applies if an employer was required under previous section 13 or 14 to furnish a return for a previous return period but did not do so before the commencement.\n(sec.101-ssec.2) Amended sections 58 to 62 apply in relation to the employer for the previous return period.\n(sec.101-ssec.3) For subsection (2), the employer is taken to be a relevant employer for the return period.\n(sec.101-ssec.4) Previous sections 13 and 14 do not apply to the employer for the previous return period.\n(sec.101-ssec.5) However, subsection (4) does not affect the employer’s liability for contravening previous section 13 or 14 before the commencement.","sortOrder":239},{"sectionNumber":"sec.102","sectionType":"section","heading":"Assessment under amended s 81 in relation to particular pre-commencement liabilities","content":"### sec.102 Assessment under amended s 81 in relation to particular pre-commencement liabilities\n\nThe commissioner may make an assessment under section 81(2) in relation to an employer’s liability for payroll tax for a financial year ending before the commencement.\nFor subsection (1), a reference in section 81(5)(c) to a prescribed payroll tax liability of the employer is taken to be a reference to tax, within the meaning of previous section 3, payable by the employer.\nSection 81(5)(d) does not apply if the commissioner makes an assessment mentioned in subsection (1).\nThis section applies subject to section 104.\nIn this section—\nassessment means an assessment under previous part 5.\ns 102 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73\n(sec.102-ssec.1) The commissioner may make an assessment under section 81(2) in relation to an employer’s liability for payroll tax for a financial year ending before the commencement.\n(sec.102-ssec.2) For subsection (1), a reference in section 81(5)(c) to a prescribed payroll tax liability of the employer is taken to be a reference to tax, within the meaning of previous section 3, payable by the employer.\n(sec.102-ssec.3) Section 81(5)(d) does not apply if the commissioner makes an assessment mentioned in subsection (1).\n(sec.102-ssec.4) This section applies subject to section 104.\n(sec.102-ssec.5) In this section— assessment means an assessment under previous part 5.","sortOrder":240},{"sectionNumber":"sec.103","sectionType":"section","heading":"Application of amended s 95 to calculations made under previous provisions","content":"### sec.103 Application of amended s 95 to calculations made under previous provisions\n\nAmended section 95 applies for a calculation made under the previous provisions of this Act.\nPrevious section 3(3) does not apply for the calculation.\ns 103 ins 2004 No. 46 s 35\n(sec.103-ssec.1) Amended section 95 applies for a calculation made under the previous provisions of this Act.\n(sec.103-ssec.2) Previous section 3(3) does not apply for the calculation.","sortOrder":241},{"sectionNumber":"sec.104","sectionType":"section","heading":"This Act as a revenue law for the Administration Act","content":"### sec.104 This Act as a revenue law for the Administration Act\n\nThis section provides for how the Administration Act applies to this Act, in relation to particular liabilities, acts and omissions, as a revenue law under the Administration Act.\nThe Administration Act applies to this Act, as a revenue law, except to the extent its application is limited or modified under this section or section 105 or 106.\nThe Administration Act, section 6 (Revenue laws), declares this Act to be a revenue law.\nThe provisions of the Administration Act mentioned in subsection (3) do not apply in relation to—\na pre-commencement liability; or\na liability for payroll tax for a transitional return period.\nFor subsection (2), the provisions of the Administration Act that do not apply are each of the following—\npart 3 (Assessments of tax);\npart 4 (Payments and refunds of tax and other amounts), other than sections 29, 34, 40(1)(a) and (b) and (2), 41 and 42, division 4, division 5, subdivision 1 and sections 49 to 53;\npart 5 (Interest and penalty tax);\nsections 124 , 125 and 132 .\nTo remove doubt, it is declared that the Administration Act applies in relation to an act or omission done or omitted to be done on or after the commencement, even if the act or omission relates to a liability mentioned in subsection (2).\nThe commencement is on 1 March 2005. During an audit in July 2005 in relation to the 2003/2004 financial year, a taxpayer fails to provide wage details for the financial year as required under the Administration Act, part 7. Failure to provide the information would be an omission after the commencement, even though it relates to a pre-commencement liability.\nHowever, the Administration Act, sections 124, 125 and 132 do not apply in relation to an act or omission mentioned in subsection (4) if the act or omission relates to a liability mentioned in subsection (2).\nFor applying the Administration Act, part 4, in relation to a liability, act or omission mentioned in subsection (2) or (4)—\na liability mentioned in subsection (2)(a) or (b) is taken to be an assessment liability for the Administration Act, sections 41 and 42; and\npenal tax and additional tax are not primary tax for the Administration Act, section 42; and\nan assessment of further tax under previous part 5 is taken to be a reassessment for the Administration Act, section 46.\nSubsection (4) applies subject to subsection (8).\nHowever, to the extent this Act applies to an act or omission mentioned in subsection (4), the application of the Administration Act, section 136 is subject to previous section 38.\nIf, under this section, a provision of the Administration Act relating to a particular matter applies to this Act and this Act contains provision about the same matter, this Act does not apply to the matter.\ns 104 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73 ; 2009 No. 24 s 1877\n(sec.104-ssec.1) This section provides for how the Administration Act applies to this Act, in relation to particular liabilities, acts and omissions, as a revenue law under the Administration Act. The Administration Act applies to this Act, as a revenue law, except to the extent its application is limited or modified under this section or section 105 or 106. The Administration Act, section 6 (Revenue laws), declares this Act to be a revenue law.\n(sec.104-ssec.2) The provisions of the Administration Act mentioned in subsection (3) do not apply in relation to— a pre-commencement liability; or a liability for payroll tax for a transitional return period.\n(sec.104-ssec.3) For subsection (2), the provisions of the Administration Act that do not apply are each of the following— part 3 (Assessments of tax); part 4 (Payments and refunds of tax and other amounts), other than sections 29, 34, 40(1)(a) and (b) and (2), 41 and 42, division 4, division 5, subdivision 1 and sections 49 to 53; part 5 (Interest and penalty tax); sections 124 , 125 and 132 .\n(sec.104-ssec.4) To remove doubt, it is declared that the Administration Act applies in relation to an act or omission done or omitted to be done on or after the commencement, even if the act or omission relates to a liability mentioned in subsection (2). The commencement is on 1 March 2005. During an audit in July 2005 in relation to the 2003/2004 financial year, a taxpayer fails to provide wage details for the financial year as required under the Administration Act, part 7. Failure to provide the information would be an omission after the commencement, even though it relates to a pre-commencement liability.\n(sec.104-ssec.5) However, the Administration Act, sections 124, 125 and 132 do not apply in relation to an act or omission mentioned in subsection (4) if the act or omission relates to a liability mentioned in subsection (2).\n(sec.104-ssec.6) For applying the Administration Act, part 4, in relation to a liability, act or omission mentioned in subsection (2) or (4)— a liability mentioned in subsection (2)(a) or (b) is taken to be an assessment liability for the Administration Act, sections 41 and 42; and penal tax and additional tax are not primary tax for the Administration Act, section 42; and an assessment of further tax under previous part 5 is taken to be a reassessment for the Administration Act, section 46.\n(sec.104-ssec.7) Subsection (4) applies subject to subsection (8).\n(sec.104-ssec.8) However, to the extent this Act applies to an act or omission mentioned in subsection (4), the application of the Administration Act, section 136 is subject to previous section 38.\n(sec.104-ssec.9) If, under this section, a provision of the Administration Act relating to a particular matter applies to this Act and this Act contains provision about the same matter, this Act does not apply to the matter.\n- (a) a pre-commencement liability; or\n- (b) a liability for payroll tax for a transitional return period.\n- (a) part 3 (Assessments of tax);\n- (b) part 4 (Payments and refunds of tax and other amounts), other than sections 29, 34, 40(1)(a) and (b) and (2), 41 and 42, division 4, division 5, subdivision 1 and sections 49 to 53;\n- (c) part 5 (Interest and penalty tax);\n- (d) sections 124 , 125 and 132 .\n- (a) a liability mentioned in subsection (2)(a) or (b) is taken to be an assessment liability for the Administration Act, sections 41 and 42; and\n- (b) penal tax and additional tax are not primary tax for the Administration Act, section 42; and\n- (c) an assessment of further tax under previous part 5 is taken to be a reassessment for the Administration Act, section 46.","sortOrder":242},{"sectionNumber":"sec.105","sectionType":"section","heading":"Application of Administration Act, s 38","content":"### sec.105 Application of Administration Act, s 38\n\nAn amount relating to a post-commencement liability may be applied under the Administration Act, section 38, as payment for a pre-commencement liability or a liability for payroll tax for a transitional return period.\ns 105 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73","sortOrder":243},{"sectionNumber":"sec.106","sectionType":"section","heading":"Second or subsequent offences","content":"### sec.106 Second or subsequent offences\n\nFor applying the Administration Act, section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement.\nIf the Administration Act, section 138(1)(a), applies for an offence against a previous provision of this Act that is repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of the amended Act or the Administration Act that corresponds to the previous provision.\ns 106 ins 2004 No. 46 s 35\n(sec.106-ssec.1) For applying the Administration Act, section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement.\n(sec.106-ssec.2) If the Administration Act, section 138(1)(a), applies for an offence against a previous provision of this Act that is repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of the amended Act or the Administration Act that corresponds to the previous provision.","sortOrder":244},{"sectionNumber":"pt.7-div.3","sectionType":"division","heading":"Application of previous provisions","content":"## Application of previous provisions","sortOrder":245},{"sectionNumber":"sec.107","sectionType":"section","heading":"Application of previous provisions to particular liabilities etc.","content":"### sec.107 Application of previous provisions to particular liabilities etc.\n\nDespite their amendment or repeal by the amending Act, the previous provisions of this Act continue to apply in relation to—\na pre-commencement liability; and\na liability for payroll tax in relation to a transitional return period; and\na pre-commencement act or omission.\nHowever, previous section 16L(5) does not apply.\nAlso, subsection (1) has effect subject to sections 100, 101, 103 and 104(9).\ns 107 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73\n(sec.107-ssec.1) Despite their amendment or repeal by the amending Act, the previous provisions of this Act continue to apply in relation to— a pre-commencement liability; and a liability for payroll tax in relation to a transitional return period; and a pre-commencement act or omission.\n(sec.107-ssec.2) However, previous section 16L(5) does not apply.\n(sec.107-ssec.3) Also, subsection (1) has effect subject to sections 100, 101, 103 and 104(9).\n- (a) a pre-commencement liability; and\n- (b) a liability for payroll tax in relation to a transitional return period; and\n- (c) a pre-commencement act or omission.","sortOrder":246},{"sectionNumber":"pt.7-div.4","sectionType":"division","heading":"Provisions about periodic liability after commencement","content":"## Provisions about periodic liability after commencement","sortOrder":247},{"sectionNumber":"sec.108","sectionType":"section","heading":"Fixed periodic deduction for periodic return periods after commencement—existing determination","content":"### sec.108 Fixed periodic deduction for periodic return periods after commencement—existing determination\n\nThis section applies if—\nthere is a transitional year; and\na determination by the commissioner of the amount of an employer’s deduction for a return period, made under previous section 9(7) or 16I(4), is in effect immediately before the commencement.\nThe amount determined is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year.\nHowever, if the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27 on or after the commencement during the transitional year, the amount determined under the section is the employer’s fixed periodic deduction.\ns 108 ins 2004 No. 46 s 35\n(sec.108-ssec.1) This section applies if— there is a transitional year; and a determination by the commissioner of the amount of an employer’s deduction for a return period, made under previous section 9(7) or 16I(4), is in effect immediately before the commencement.\n(sec.108-ssec.2) The amount determined is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year.\n(sec.108-ssec.3) However, if the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27 on or after the commencement during the transitional year, the amount determined under the section is the employer’s fixed periodic deduction.\n- (a) there is a transitional year; and\n- (b) a determination by the commissioner of the amount of an employer’s deduction for a return period, made under previous section 9(7) or 16I(4), is in effect immediately before the commencement.","sortOrder":248},{"sectionNumber":"sec.109","sectionType":"section","heading":"Fixed periodic deduction for periodic return periods after commencement—existing nomination","content":"### sec.109 Fixed periodic deduction for periodic return periods after commencement—existing nomination\n\nThis section applies if—\nthere is a transitional year; and\nimmediately before the commencement—\na nomination made by an employer under previous section 9(5) is in effect; or\na nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.\nThe amount nominated is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year until the earlier of the following—\nthere is a calculation day;\nthe commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27.\nSubsection (2) applies subject to section 110.\ns 109 ins 2004 No. 46 s 35\n(sec.109-ssec.1) This section applies if— there is a transitional year; and immediately before the commencement— a nomination made by an employer under previous section 9(5) is in effect; or a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.\n(sec.109-ssec.2) The amount nominated is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year until the earlier of the following— there is a calculation day; the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27.\n(sec.109-ssec.3) Subsection (2) applies subject to section 110.\n- (a) there is a transitional year; and\n- (b) immediately before the commencement— (i) a nomination made by an employer under previous section 9(5) is in effect; or (ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.\n- (i) a nomination made by an employer under previous section 9(5) is in effect; or\n- (ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.\n- (i) a nomination made by an employer under previous section 9(5) is in effect; or\n- (ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.\n- (a) there is a calculation day;\n- (b) the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27.","sortOrder":249},{"sectionNumber":"sec.110","sectionType":"section","heading":"Application of fixed periodic deduction to particular non-group employers after commencement","content":"### sec.110 Application of fixed periodic deduction to particular non-group employers after commencement\n\nThis section applies to an employer—\nwho is not a member of a group on the commencement; and\nwhose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3).\nFor section 20, the employer can not be a previous interstate wage payer for a periodic return period unless the employer has paid, or been liable to pay, interstate wages on or after the commencement.\ns 110 ins 2004 No. 46 s 35\n(sec.110-ssec.1) This section applies to an employer— who is not a member of a group on the commencement; and whose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3).\n(sec.110-ssec.2) For section 20, the employer can not be a previous interstate wage payer for a periodic return period unless the employer has paid, or been liable to pay, interstate wages on or after the commencement.\n- (a) who is not a member of a group on the commencement; and\n- (b) whose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3).","sortOrder":250},{"sectionNumber":"pt.7-div.5","sectionType":"division","heading":"Provisions for annual liability for transitional year","content":"## Provisions for annual liability for transitional year","sortOrder":251},{"sectionNumber":"sec.111","sectionType":"section","heading":"Purpose of div 5","content":"### sec.111 Purpose of div 5\n\nThis division provides for working out an employer’s annual liability for a transitional year.\ns 111 ins 2004 No. 46 s 35","sortOrder":252},{"sectionNumber":"sec.112","sectionType":"section","heading":"Basic principles for working out employer’s annual liability","content":"### sec.112 Basic principles for working out employer’s annual liability\n\nThis section applies if there was a prescribed period during the year for—\nthe employer; or\nif the employer was a member of a group during the year—the group.\nFor working out the employer’s annual liability for the transitional year—\ntaxable wages paid or payable by the employer for the prescribed period are not included in the employer’s annual wages for the year; and\npayroll tax paid or payable by the employer for the prescribed period is not included in the employer’s periodic liability for periodic returns during the year; and\nthe employer’s annual deduction must be worked out without having regard to the days in the prescribed period.\nThis section applies subject to sections 113, 114, 118 and 119.\ns 112 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73\n(sec.112-ssec.1) This section applies if there was a prescribed period during the year for— the employer; or if the employer was a member of a group during the year—the group.\n(sec.112-ssec.2) For working out the employer’s annual liability for the transitional year— taxable wages paid or payable by the employer for the prescribed period are not included in the employer’s annual wages for the year; and payroll tax paid or payable by the employer for the prescribed period is not included in the employer’s periodic liability for periodic returns during the year; and the employer’s annual deduction must be worked out without having regard to the days in the prescribed period.\n(sec.112-ssec.3) This section applies subject to sections 113, 114, 118 and 119.\n- (a) the employer; or\n- (b) if the employer was a member of a group during the year—the group.\n- (a) taxable wages paid or payable by the employer for the prescribed period are not included in the employer’s annual wages for the year; and\n- (b) payroll tax paid or payable by the employer for the prescribed period is not included in the employer’s periodic liability for periodic returns during the year; and\n- (c) the employer’s annual deduction must be worked out without having regard to the days in the prescribed period.","sortOrder":253},{"sectionNumber":"sec.113","sectionType":"section","heading":"Employer who was not a group member for a prescribed period during the transitional year","content":"### sec.113 Employer who was not a group member for a prescribed period during the transitional year\n\nThis section applies if—\nthe employer is not a member of a group on 30 June in the transitional year; and\nthere was a prescribed period for the employer during the year; and\nthe employer was not a member of a group for the prescribed period; and\nthe employer’s annual liability for the transitional year worked out as required under section 112(2) is greater than it would be if the section did not apply to the employer.\nIf the commissioner makes an original assessment of the employer’s annual liability for the year, other than under the Administration Act, section 14(a), section 112(2) does not apply to the employer.\nIf the original assessment of the employer’s annual liability for the year was made by the commissioner under the Administration Act, section 14(a), the commissioner must make a reassessment of the liability on the basis that section 112(2) does not apply to the employer.\ns 113 ins 2004 No. 46 s 35\n(sec.113-ssec.1) This section applies if— the employer is not a member of a group on 30 June in the transitional year; and there was a prescribed period for the employer during the year; and the employer was not a member of a group for the prescribed period; and the employer’s annual liability for the transitional year worked out as required under section 112(2) is greater than it would be if the section did not apply to the employer.\n(sec.113-ssec.2) If the commissioner makes an original assessment of the employer’s annual liability for the year, other than under the Administration Act, section 14(a), section 112(2) does not apply to the employer.\n(sec.113-ssec.3) If the original assessment of the employer’s annual liability for the year was made by the commissioner under the Administration Act, section 14(a), the commissioner must make a reassessment of the liability on the basis that section 112(2) does not apply to the employer.\n- (a) the employer is not a member of a group on 30 June in the transitional year; and\n- (b) there was a prescribed period for the employer during the year; and\n- (c) the employer was not a member of a group for the prescribed period; and\n- (d) the employer’s annual liability for the transitional year worked out as required under section 112(2) is greater than it would be if the section did not apply to the employer.","sortOrder":254},{"sectionNumber":"sec.114","sectionType":"section","heading":"Employer who is a DGE on 30 June in the transitional year","content":"### sec.114 Employer who is a DGE on 30 June in the transitional year\n\nThis section applies if—\nthe employer became the DGE for a group—\nduring the transitional year; and\nbefore the commencement; and\nthe employer is the DGE for the group continuously until 30 June in the year; and\nimmediately before becoming the DGE for the group, the employer was a member of the group.\nFor working out the employer’s annual liability for the transitional year—\ntaxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s annual wages for the year; and\npayroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability for periodic return periods during the designated period; and\nthe employer’s annual deduction must be worked out having regard to each of the following—\nthe days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and\nthe taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\neven if section 34(1)(a) does not apply, the employer’s liability is the annual adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.\nThe employer’s annual return for the transitional year must state the wages that were paid or payable, as a member of the group, by an employer—\nduring the designated period for the DGE in the year; and\non the days in the year mentioned in subsection (2)(c)(i).\nSubsection (3) applies despite section 63(3)(b).\ns 114 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73\n(sec.114-ssec.1) This section applies if— the employer became the DGE for a group— during the transitional year; and before the commencement; and the employer is the DGE for the group continuously until 30 June in the year; and immediately before becoming the DGE for the group, the employer was a member of the group.\n(sec.114-ssec.2) For working out the employer’s annual liability for the transitional year— taxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s annual wages for the year; and payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability for periodic return periods during the designated period; and the employer’s annual deduction must be worked out having regard to each of the following— the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and even if section 34(1)(a) does not apply, the employer’s liability is the annual adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.\n(sec.114-ssec.3) The employer’s annual return for the transitional year must state the wages that were paid or payable, as a member of the group, by an employer— during the designated period for the DGE in the year; and on the days in the year mentioned in subsection (2)(c)(i).\n(sec.114-ssec.4) Subsection (3) applies despite section 63(3)(b).\n- (a) the employer became the DGE for a group— (i) during the transitional year; and (ii) before the commencement; and\n- (i) during the transitional year; and\n- (ii) before the commencement; and\n- (b) the employer is the DGE for the group continuously until 30 June in the year; and\n- (c) immediately before becoming the DGE for the group, the employer was a member of the group.\n- (i) during the transitional year; and\n- (ii) before the commencement; and\n- (a) taxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s annual wages for the year; and\n- (b) payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability for periodic return periods during the designated period; and\n- (c) the employer’s annual deduction must be worked out having regard to each of the following— (i) the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\n- (i) the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and\n- (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\n- (d) even if section 34(1)(a) does not apply, the employer’s liability is the annual adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.\n- (i) the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and\n- (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\n- (a) during the designated period for the DGE in the year; and\n- (b) on the days in the year mentioned in subsection (2)(c)(i).","sortOrder":255},{"sectionNumber":"pt.7-div.6","sectionType":"division","heading":"Provisions for final liability for transitional final period","content":"## Provisions for final liability for transitional final period","sortOrder":256},{"sectionNumber":"sec.115","sectionType":"section","heading":"Purpose of div 6","content":"### sec.115 Purpose of div 6\n\nThis division provides for working out an employer’s final liability for a transitional final period.\ns 115 ins 2004 No. 46 s 35","sortOrder":257},{"sectionNumber":"sec.116","sectionType":"section","heading":"When transitional final period starts","content":"### sec.116 When transitional final period starts\n\nA transitional final period starts on the latest of the following days in the transitional year—\n1 July;\nthe first day on which the person is required to register as an employer under previous part 4;\nif there was a prescribed period for the employer during the transitional year—the day after the last day of the latest prescribed period for the employer during the year.\nThis section applies despite section 6(a).\nThe commencement is on 1 March 2005. An employer who has been a member of a group from 1 July 2004 becomes the DGE for the group on 1 May 2005. This is the first change of status for the employer on or after the commencement. The final period for the change of status is a transitional final period starting on 1 July 2004.\ns 116 ins 2004 No. 46 s 35\n(sec.116-ssec.1) A transitional final period starts on the latest of the following days in the transitional year— 1 July; the first day on which the person is required to register as an employer under previous part 4; if there was a prescribed period for the employer during the transitional year—the day after the last day of the latest prescribed period for the employer during the year.\n(sec.116-ssec.2) This section applies despite section 6(a). The commencement is on 1 March 2005. An employer who has been a member of a group from 1 July 2004 becomes the DGE for the group on 1 May 2005. This is the first change of status for the employer on or after the commencement. The final period for the change of status is a transitional final period starting on 1 July 2004.\n- (a) 1 July;\n- (b) the first day on which the person is required to register as an employer under previous part 4;\n- (c) if there was a prescribed period for the employer during the transitional year—the day after the last day of the latest prescribed period for the employer during the year.","sortOrder":258},{"sectionNumber":"sec.117","sectionType":"section","heading":"Employer who is a DGE on the last day of a transitional final period","content":"### sec.117 Employer who is a DGE on the last day of a transitional final period\n\nThis section applies if—\nthe employer became the DGE for a group—\nduring a transitional year; and\nbefore the commencement; and\nthe employer is the DGE for the group continuously until the last day of the transitional final period; and\nimmediately before becoming the DGE for the group, the employer was a member of the group.\nFor working out the employer’s final liability for the transitional final period—\ntaxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s final wages for the final period; and\npayroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability amount for the final period; and\nthe employer’s final deduction must be worked out having regard to each of the following—\nthe days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days;\nthe taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\neven if section 42(1)(a) does not apply, the employer’s liability is the final adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.\nThe employer’s final return for the transitional final period must state the wages that were paid or payable, as a member of the group, by an employer—\nduring the final period; and\non the days in the transitional year mentioned in subsection (2)(c)(i).\nSubsection (3) applies despite section 64(3)(b).\ns 117 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73\n(sec.117-ssec.1) This section applies if— the employer became the DGE for a group— during a transitional year; and before the commencement; and the employer is the DGE for the group continuously until the last day of the transitional final period; and immediately before becoming the DGE for the group, the employer was a member of the group.\n(sec.117-ssec.2) For working out the employer’s final liability for the transitional final period— taxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s final wages for the final period; and payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability amount for the final period; and the employer’s final deduction must be worked out having regard to each of the following— the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days; the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and even if section 42(1)(a) does not apply, the employer’s liability is the final adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.\n(sec.117-ssec.3) The employer’s final return for the transitional final period must state the wages that were paid or payable, as a member of the group, by an employer— during the final period; and on the days in the transitional year mentioned in subsection (2)(c)(i).\n(sec.117-ssec.4) Subsection (3) applies despite section 64(3)(b).\n- (a) the employer became the DGE for a group— (i) during a transitional year; and (ii) before the commencement; and\n- (i) during a transitional year; and\n- (ii) before the commencement; and\n- (b) the employer is the DGE for the group continuously until the last day of the transitional final period; and\n- (c) immediately before becoming the DGE for the group, the employer was a member of the group.\n- (i) during a transitional year; and\n- (ii) before the commencement; and\n- (a) taxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s final wages for the final period; and\n- (b) payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability amount for the final period; and\n- (c) the employer’s final deduction must be worked out having regard to each of the following— (i) the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days; (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\n- (i) the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days;\n- (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\n- (d) even if section 42(1)(a) does not apply, the employer’s liability is the final adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group.\n- (i) the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days;\n- (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and\n- (a) during the final period; and\n- (b) on the days in the transitional year mentioned in subsection (2)(c)(i).","sortOrder":259},{"sectionNumber":"pt.7-div.7","sectionType":"division","heading":"Miscellaneous provisions","content":"## Miscellaneous provisions","sortOrder":260},{"sectionNumber":"sec.118","sectionType":"section","heading":"Commissioner assessment—employer who becomes a DGE in a transitional year before commencement","content":"### sec.118 Commissioner assessment—employer who becomes a DGE in a transitional year before commencement\n\nThis section applies in relation to an employer if—\nthe employer becomes the DGE for a group—\nduring a transitional year; and\nbefore the commencement; and\neither—\nthe employer—\nlodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and\nis the DGE for the group on the last day of the final period; or\nif subparagraph (i) does not apply, the employer—\nlodges, or is required under section 63 to lodge, an annual return for the transitional year; and\nis the DGE for the group on 30 June in the year.\nThe commissioner must make a reassessment of the employer’s final liability or annual liability, as applicable, to reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group.\nAlso, in making an original assessment of the employer’s final liability or annual liability, as applicable, the commissioner must reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group.\nIn this section—\nearlier DGE , for the group, means an employer who was the DGE for the group at any time during the transitional year before the employer to whom this section applies becomes the DGE for the group.\nrelevant deduction means—\nfor an employer to whom subsection (1)(b)(i) applies—the employer’s final deduction for the final period; or\nfor an employer to whom subsection (1)(b)(ii) applies—the employer’s annual deduction for the transitional year.\ns 118 ins 2004 No. 46 s 35\n(sec.118-ssec.1) This section applies in relation to an employer if— the employer becomes the DGE for a group— during a transitional year; and before the commencement; and either— the employer— lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and is the DGE for the group on the last day of the final period; or if subparagraph (i) does not apply, the employer— lodges, or is required under section 63 to lodge, an annual return for the transitional year; and is the DGE for the group on 30 June in the year.\n(sec.118-ssec.2) The commissioner must make a reassessment of the employer’s final liability or annual liability, as applicable, to reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group.\n(sec.118-ssec.3) Also, in making an original assessment of the employer’s final liability or annual liability, as applicable, the commissioner must reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group.\n(sec.118-ssec.4) In this section— earlier DGE , for the group, means an employer who was the DGE for the group at any time during the transitional year before the employer to whom this section applies becomes the DGE for the group. relevant deduction means— for an employer to whom subsection (1)(b)(i) applies—the employer’s final deduction for the final period; or for an employer to whom subsection (1)(b)(ii) applies—the employer’s annual deduction for the transitional year.\n- (a) the employer becomes the DGE for a group— (i) during a transitional year; and (ii) before the commencement; and\n- (i) during a transitional year; and\n- (ii) before the commencement; and\n- (b) either— (i) the employer— (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and (B) is the DGE for the group on the last day of the final period; or (ii) if subparagraph (i) does not apply, the employer— (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and (B) is the DGE for the group on 30 June in the year.\n- (i) the employer— (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and (B) is the DGE for the group on the last day of the final period; or\n- (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and\n- (B) is the DGE for the group on the last day of the final period; or\n- (ii) if subparagraph (i) does not apply, the employer— (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and (B) is the DGE for the group on 30 June in the year.\n- (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and\n- (B) is the DGE for the group on 30 June in the year.\n- (i) during a transitional year; and\n- (ii) before the commencement; and\n- (i) the employer— (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and (B) is the DGE for the group on the last day of the final period; or\n- (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and\n- (B) is the DGE for the group on the last day of the final period; or\n- (ii) if subparagraph (i) does not apply, the employer— (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and (B) is the DGE for the group on 30 June in the year.\n- (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and\n- (B) is the DGE for the group on 30 June in the year.\n- (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and\n- (B) is the DGE for the group on the last day of the final period; or\n- (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and\n- (B) is the DGE for the group on 30 June in the year.\n- (a) for an employer to whom subsection (1)(b)(i) applies—the employer’s final deduction for the final period; or\n- (b) for an employer to whom subsection (1)(b)(ii) applies—the employer’s annual deduction for the transitional year.","sortOrder":261},{"sectionNumber":"sec.119","sectionType":"section","heading":"Commissioner assessment—employer who ceases to be a DGE in a transitional year before commencement","content":"### sec.119 Commissioner assessment—employer who ceases to be a DGE in a transitional year before commencement\n\nThis section applies in relation to an employer who—\nceases to be the DGE for a group—\nduring a transitional year; and\nbefore the commencement; and\neither—\nthe employer lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; or\nif subparagraph (i) does not apply—lodges, or is required under section 63 to lodge, an annual return for the transitional year.\nThe commissioner must make a reassessment of the employer’s final liability or annual liability, as applicable, to reduce the relevant wages by the total amount of the deductions claimed by the employer under previous section 16I during the year.\nAlso, in making an original assessment of the employer’s final liability or annual liability, as applicable, the commissioner must reduce the relevant wages by the total amount of the deductions claimed by the employer under previous section 16I during the year.\nIn this section—\nrelevant wages means—\nfor an employer to whom subsection (1)(b)(i) applies—the employer’s final wages for the final period; or\nfor an employer to whom subsection (1)(b)(ii) applies—the employer’s annual wages for the transitional year.\ns 119 ins 2004 No. 46 s 35\n(sec.119-ssec.1) This section applies in relation to an employer who— ceases to be the DGE for a group— during a transitional year; and before the commencement; and either— the employer lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; or if subparagraph (i) does not apply—lodges, or is required under section 63 to lodge, an annual return for the transitional year.\n(sec.119-ssec.2) The commissioner must make a reassessment of the employer’s final liability or annual liability, as applicable, to reduce the relevant wages by the total amount of the deductions claimed by the employer under previous section 16I during the year.\n(sec.119-ssec.3) Also, in making an original assessment of the employer’s final liability or annual liability, as applicable, the commissioner must reduce the relevant wages by the total amount of the deductions claimed by the employer under previous section 16I during the year.\n(sec.119-ssec.4) In this section— relevant wages means— for an employer to whom subsection (1)(b)(i) applies—the employer’s final wages for the final period; or for an employer to whom subsection (1)(b)(ii) applies—the employer’s annual wages for the transitional year.\n- (a) ceases to be the DGE for a group— (i) during a transitional year; and (ii) before the commencement; and\n- (i) during a transitional year; and\n- (ii) before the commencement; and\n- (b) either— (i) the employer lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; or (ii) if subparagraph (i) does not apply—lodges, or is required under section 63 to lodge, an annual return for the transitional year.\n- (i) the employer lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; or\n- (ii) if subparagraph (i) does not apply—lodges, or is required under section 63 to lodge, an annual return for the transitional year.\n- (i) during a transitional year; and\n- (ii) before the commencement; and\n- (i) the employer lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; or\n- (ii) if subparagraph (i) does not apply—lodges, or is required under section 63 to lodge, an annual return for the transitional year.\n- (a) for an employer to whom subsection (1)(b)(i) applies—the employer’s final wages for the final period; or\n- (b) for an employer to whom subsection (1)(b)(ii) applies—the employer’s annual wages for the transitional year.","sortOrder":262},{"sectionNumber":"sec.120","sectionType":"section","heading":"Delegations under previous s 4A","content":"### sec.120 Delegations under previous s 4A\n\nA delegation under previous section 4A in force immediately before the commencement continues in force.\ns 120 ins 2004 No. 46 s 35","sortOrder":263},{"sectionNumber":"sec.121","sectionType":"section","heading":"Employers registered under previous s 12 immediately before commencement","content":"### sec.121 Employers registered under previous s 12 immediately before commencement\n\nAn employer who is registered as an employer under previous section 12 immediately before the commencement is, on and from the commencement, taken to be registered under part 3, division 1.\ns 121 ins 2004 No. 46 s 35","sortOrder":264},{"sectionNumber":"sec.122","sectionType":"section","heading":"Notices given by commissioner under previous s 13","content":"### sec.122 Notices given by commissioner under previous s 13\n\nA notice given by the commissioner under previous section 13(2)(a) and in force immediately before the commencement is, on and from the commencement, taken to be a notice given under section 59(2).\nA notice given by the commissioner under previous section 13(2)(b) and in force immediately before the commencement is, on and from the commencement, taken to be a notice given under section 60(2).\ns 122 ins 2004 No. 46 s 35\n(sec.122-ssec.1) A notice given by the commissioner under previous section 13(2)(a) and in force immediately before the commencement is, on and from the commencement, taken to be a notice given under section 59(2).\n(sec.122-ssec.2) A notice given by the commissioner under previous section 13(2)(b) and in force immediately before the commencement is, on and from the commencement, taken to be a notice given under section 60(2).","sortOrder":265},{"sectionNumber":"sec.123","sectionType":"section","heading":"Continuing effect of exemptions given by commissioner under previous s14","content":"### sec.123 Continuing effect of exemptions given by commissioner under previous s14\n\nThis section applies if—\nthe commissioner issued a certificate (an existing exemption ), under previous section 14, exempting an employer from lodging monthly returns; and\nthe existing exemption was in force immediately before the commencement.\nThe existing exemption is, on the commencement, taken to be a certificate exempting the employer from the requirement under section 59 to lodge periodic returns.\nTo remove doubt, it is declared that the employer is required to lodge annual returns under section 63 even if the existing exemption states the employer is not required to lodge returns for each financial year.\ns 123 ins 2004 No. 46 s 35\n(sec.123-ssec.1) This section applies if— the commissioner issued a certificate (an existing exemption ), under previous section 14, exempting an employer from lodging monthly returns; and the existing exemption was in force immediately before the commencement.\n(sec.123-ssec.2) The existing exemption is, on the commencement, taken to be a certificate exempting the employer from the requirement under section 59 to lodge periodic returns.\n(sec.123-ssec.3) To remove doubt, it is declared that the employer is required to lodge annual returns under section 63 even if the existing exemption states the employer is not required to lodge returns for each financial year.\n- (a) the commissioner issued a certificate (an existing exemption ), under previous section 14, exempting an employer from lodging monthly returns; and\n- (b) the existing exemption was in force immediately before the commencement.","sortOrder":266},{"sectionNumber":"sec.124","sectionType":"section","heading":"Continuing use of particular forms","content":"### sec.124 Continuing use of particular forms\n\nA form approved before the commencement relating to a provision of this Act repealed by the amending Act may continue to be used after the commencement to facilitate the operation of this part.\ns 124 ins 2004 No. 46 s 35","sortOrder":267},{"sectionNumber":"sec.125","sectionType":"section","heading":"Application of ss 83 and 84","content":"### sec.125 Application of ss 83 and 84\n\nA refund to which section 83 or 84 applies may be applied under the section as payment for a liability mentioned in section 83(2) or 84(2), as applicable, even if the liability—\narose before the commencement; or\nis for a transitional return period.\ns 125 ins 2004 No. 46 s 35\n- (a) arose before the commencement; or\n- (b) is for a transitional return period.","sortOrder":268},{"sectionNumber":"sec.126","sectionType":"section","heading":"Application of s 88 notification requirement in relation to a transitional year","content":"### sec.126 Application of s 88 notification requirement in relation to a transitional year\n\nThis section applies to an employer who is a non-DGE group member—\nat any time during a transitional year, if the employer who is the DGE for the group on 30 June in the year became the DGE before the commencement; or\nif there is a transitional final period for the DGE for the group—at any time in the transitional year on or before the last day of the final period.\nIf subsection (1)(a) applies, the wages the employer must notify to the DGE under section 88(2) are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, during the transitional year.\nIf subsection (1)(b) applies, the wages the employer must notify to the DGE under section 88(2) are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, at any time in the transitional year on or before the last day of the DGE’s transitional final period.\nSubsections (2) and (3) apply despite section 88(2)(a) and (b).\ns 126 ins 2004 No. 46 s 35\n(sec.126-ssec.1) This section applies to an employer who is a non-DGE group member— at any time during a transitional year, if the employer who is the DGE for the group on 30 June in the year became the DGE before the commencement; or if there is a transitional final period for the DGE for the group—at any time in the transitional year on or before the last day of the final period.\n(sec.126-ssec.2) If subsection (1)(a) applies, the wages the employer must notify to the DGE under section 88(2) are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, during the transitional year.\n(sec.126-ssec.3) If subsection (1)(b) applies, the wages the employer must notify to the DGE under section 88(2) are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, at any time in the transitional year on or before the last day of the DGE’s transitional final period.\n(sec.126-ssec.4) Subsections (2) and (3) apply despite section 88(2)(a) and (b).\n- (a) at any time during a transitional year, if the employer who is the DGE for the group on 30 June in the year became the DGE before the commencement; or\n- (b) if there is a transitional final period for the DGE for the group—at any time in the transitional year on or before the last day of the final period.","sortOrder":269},{"sectionNumber":"sec.127","sectionType":"section","heading":"Application of s 89 to particular liquidators","content":"### sec.127 Application of s 89 to particular liquidators\n\nThis section applies to a person who—\nbecomes a liquidator within 14 days before the commencement; and\ndoes not give notice of the matter under previous section 25 before the commencement.\nSection 89 applies to the liquidator as if the time within which the person is required to give notice under section 89(2) were 14 days after the commencement.\ns 127 ins 2004 No. 46 s 35\n(sec.127-ssec.1) This section applies to a person who— becomes a liquidator within 14 days before the commencement; and does not give notice of the matter under previous section 25 before the commencement.\n(sec.127-ssec.2) Section 89 applies to the liquidator as if the time within which the person is required to give notice under section 89(2) were 14 days after the commencement.\n- (a) becomes a liquidator within 14 days before the commencement; and\n- (b) does not give notice of the matter under previous section 25 before the commencement.","sortOrder":270},{"sectionNumber":"sec.128","sectionType":"section","heading":"Application of s 94 to particular employers","content":"### sec.128 Application of s 94 to particular employers\n\nThis section applies to an employer—\nwhose address for service changes within 1 month before the commencement; and\nwho does not give notice of the change under the Payroll Tax Regulation 1999 , section 26, before the commencement.\nSection 94 applies to the employer as if the time within which the person is required to give notice under section 94 were 1 month after the commencement.\ns 128 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73\n(sec.128-ssec.1) This section applies to an employer— whose address for service changes within 1 month before the commencement; and who does not give notice of the change under the Payroll Tax Regulation 1999 , section 26, before the commencement.\n(sec.128-ssec.2) Section 94 applies to the employer as if the time within which the person is required to give notice under section 94 were 1 month after the commencement.\n- (a) whose address for service changes within 1 month before the commencement; and\n- (b) who does not give notice of the change under the Payroll Tax Regulation 1999 , section 26, before the commencement.","sortOrder":271},{"sectionNumber":"sec.129","sectionType":"section","heading":"References in amended Act","content":"### sec.129 References in amended Act\n\nFor the application of this part, if the context permits, a reference in the amended Act—\nto periodic liability includes a reference to liability for payroll tax under previous part 3; and\nto a periodic return includes a reference to a return under previous section 13; and\nto a periodic return period includes a reference to a previous return period or a transitional return period; and\nto a return date includes a reference to the date by which a return is required to be furnished under previous section 13; and\nto an employer required under section 59 to lodge a periodic return includes a reference to an employer required under previous section 13 to furnish a return; and\nto an employer authorised under section 60 to lodge periodic returns for periods other than a month includes a reference to an employer authorised under previous section 13(2)(b) to furnish returns for periods other than a month; and\nto unpaid tax interest includes a reference to penal tax under previous section 22; and\nto penalty tax includes a reference to additional tax under previous section 18.\ns 129 ins 2004 No. 46 s 35\namd 2009 No. 19 s 73\n- (a) to periodic liability includes a reference to liability for payroll tax under previous part 3; and\n- (b) to a periodic return includes a reference to a return under previous section 13; and\n- (c) to a periodic return period includes a reference to a previous return period or a transitional return period; and\n- (d) to a return date includes a reference to the date by which a return is required to be furnished under previous section 13; and\n- (e) to an employer required under section 59 to lodge a periodic return includes a reference to an employer required under previous section 13 to furnish a return; and\n- (f) to an employer authorised under section 60 to lodge periodic returns for periods other than a month includes a reference to an employer authorised under previous section 13(2)(b) to furnish returns for periods other than a month; and\n- (g) to unpaid tax interest includes a reference to penal tax under previous section 22; and\n- (h) to penalty tax includes a reference to additional tax under previous section 18.","sortOrder":272},{"sectionNumber":"sec.130","sectionType":"section","heading":null,"content":"### Section sec.130\n\ns 130 ins 2004 No. 46 s 35\nexp 1 July 2010 (see s 130(4))","sortOrder":273},{"sectionNumber":"pt.8","sectionType":"part","heading":"Transitional provisions for Payroll Tax (Harmonisation) Amendment Act 2008","content":"# Transitional provisions for Payroll Tax (Harmonisation) Amendment Act 2008","sortOrder":274},{"sectionNumber":"sec.131","sectionType":"section","heading":"Interpretation of amended provisions","content":"### sec.131 Interpretation of amended provisions\n\nThe amendments made to this Act by the Payroll Tax (Harmonisation) Amendment Act 2008 are intended to enhance the consistency of this Act with the Payroll Tax Act 2007 (NSW) and the Payroll Tax Act 2007 (Vic).\nMinor variations in language used in some of the amended provisions are not intended to alter their meaning from the corresponding provisions in the New South Wales and Victorian Acts. For example—\nthe phrase “in relation to” used in sections 13B to 13D, 13E(1), 13F, 13I and 13J(1) and (2)(a), is intended to have the same meaning as the phrase “for or in relation to”, or “to or in relation to”, used in the corresponding provisions; and\nthe phrase “in connection with” used in sections 66 and 70(1), (2) and (3)(a) is intended to have the same meaning as the phrase “for or in connection with” used in the corresponding provisions.\nHowever, this section does not apply to the extent—\nthe Payroll Tax (Harmonisation) Amendment Act 2008 inserted section 14(2)(k)(iii) of this Act; or\nsection 14A, as inserted by the Payroll Tax (Harmonisation) Amendment Act 2008 , section 11, applies to paternity leave.\ns 131 ins 2008 No. 16 s 18\namd 2009 No. 19 s 73\n(sec.131-ssec.1) The amendments made to this Act by the Payroll Tax (Harmonisation) Amendment Act 2008 are intended to enhance the consistency of this Act with the Payroll Tax Act 2007 (NSW) and the Payroll Tax Act 2007 (Vic). Minor variations in language used in some of the amended provisions are not intended to alter their meaning from the corresponding provisions in the New South Wales and Victorian Acts. For example— the phrase “in relation to” used in sections 13B to 13D, 13E(1), 13F, 13I and 13J(1) and (2)(a), is intended to have the same meaning as the phrase “for or in relation to”, or “to or in relation to”, used in the corresponding provisions; and the phrase “in connection with” used in sections 66 and 70(1), (2) and (3)(a) is intended to have the same meaning as the phrase “for or in connection with” used in the corresponding provisions.\n(sec.131-ssec.2) However, this section does not apply to the extent— the Payroll Tax (Harmonisation) Amendment Act 2008 inserted section 14(2)(k)(iii) of this Act; or section 14A, as inserted by the Payroll Tax (Harmonisation) Amendment Act 2008 , section 11, applies to paternity leave.\n- • the phrase “in relation to” used in sections 13B to 13D, 13E(1), 13F, 13I and 13J(1) and (2)(a), is intended to have the same meaning as the phrase “for or in relation to”, or “to or in relation to”, used in the corresponding provisions; and\n- • the phrase “in connection with” used in sections 66 and 70(1), (2) and (3)(a) is intended to have the same meaning as the phrase “for or in connection with” used in the corresponding provisions.\n- (a) the Payroll Tax (Harmonisation) Amendment Act 2008 inserted section 14(2)(k)(iii) of this Act; or\n- (b) section 14A, as inserted by the Payroll Tax (Harmonisation) Amendment Act 2008 , section 11, applies to paternity leave.","sortOrder":275},{"sectionNumber":"sec.132","sectionType":"section","heading":"Application of amended Act","content":"### sec.132 Application of amended Act\n\nThis Act, as amended by the Payroll Tax (Harmonisation) Amendment Act 2008 , applies in relation to wages paid or payable on or after 1 July 2008.\ns 132 ins 2008 No. 16 s 18\namd 2009 No. 19 s 73","sortOrder":276},{"sectionNumber":"sec.133","sectionType":"section","heading":"Application of avoidance provision for employment agency contracts","content":"### sec.133 Application of avoidance provision for employment agency contracts\n\nSection 13L applies to employment agency contracts made before, on or after the commencement of this section.\ns 133 ins 2008 No. 16 s 18","sortOrder":277},{"sectionNumber":"sec.134","sectionType":"section","heading":"Continuation of orders excluding person from group","content":"### sec.134 Continuation of orders excluding person from group\n\nThis section applies if—\nan order excluding a person from a group, made by the commissioner under section 68, 69, 70 or 71, as it was in force before 1 July 2008, is in effect immediately before 1 July 2008; and\nthe composition of the group is not changed, other than the order mentioned in paragraph (a) no longer having effect, because of the commencement of the Payroll Tax (Harmonisation) Amendment Act 2008 .\nThe order mentioned in paragraph (a) is taken to be an exclusion order made by the commissioner under section 74(1).\ns 134 ins 2008 No. 16 s 18\namd 2009 No. 19 s 73\n(sec.134-ssec.1) This section applies if— an order excluding a person from a group, made by the commissioner under section 68, 69, 70 or 71, as it was in force before 1 July 2008, is in effect immediately before 1 July 2008; and the composition of the group is not changed, other than the order mentioned in paragraph (a) no longer having effect, because of the commencement of the Payroll Tax (Harmonisation) Amendment Act 2008 .\n(sec.134-ssec.2) The order mentioned in paragraph (a) is taken to be an exclusion order made by the commissioner under section 74(1).\n- (a) an order excluding a person from a group, made by the commissioner under section 68, 69, 70 or 71, as it was in force before 1 July 2008, is in effect immediately before 1 July 2008; and\n- (b) the composition of the group is not changed, other than the order mentioned in paragraph (a) no longer having effect, because of the commencement of the Payroll Tax (Harmonisation) Amendment Act 2008 .","sortOrder":278},{"sectionNumber":"pt.9","sectionType":"part","heading":"Transitional provisions for Revenue and Other Legislation Amendment Act 2010","content":"# Transitional provisions for Revenue and Other Legislation Amendment Act 2010","sortOrder":279},{"sectionNumber":"pt.9-div.1","sectionType":"division","heading":"Interpretation","content":"## Interpretation","sortOrder":280},{"sectionNumber":"sec.135","sectionType":"section","heading":"Definitions for pt 9","content":"### sec.135 Definitions for pt 9\n\nIn this part—\namended Act means this Act as amended by the amending Act.\namending Act means the Revenue and Other Legislation Amendment Act 2010 , part 8, other than section 97.\npre-amended Act means this Act as it was in force from time to time before the commencement of this section.\nrelevant employer means an employer by whom relevant wages are paid or payable and who—\nif the employer lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the employer’s liability for payroll tax in relation to the return—notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or\notherwise—includes the relevant wages in a return lodged no later than 21 July 2010.\nrelevant wages means wages—\npaid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and\nthat are not taxable wages under the pre-amended Act and are taxable wages under the amended Act.\ns 135 ins 2010 No. 11 s 101\n- (a) if the employer lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the employer’s liability for payroll tax in relation to the return—notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or\n- (b) otherwise—includes the relevant wages in a return lodged no later than 21 July 2010.\n- (a) paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and\n- (b) that are not taxable wages under the pre-amended Act and are taxable wages under the amended Act.","sortOrder":281},{"sectionNumber":"pt.9-div.2","sectionType":"division","heading":"Application of amended Act and Administration Act","content":"## Application of amended Act and Administration Act","sortOrder":282},{"sectionNumber":"sec.136","sectionType":"section","heading":"Application of amended Act","content":"### sec.136 Application of amended Act\n\nThe amended Act applies, and is taken on and from 1 July 2009 to have applied, to wages paid or payable on or after 1 July 2009.\ns 136 ins 2010 No. 11 s 101","sortOrder":283},{"sectionNumber":"sec.137","sectionType":"section","heading":"Exemption of penalty under s 90","content":"### sec.137 Exemption of penalty under s 90\n\nSection 90(2) does not apply in relation to a relevant employer’s liability for payroll tax under the amended Act for relevant wages.\ns 137 ins 2010 No. 11 s 101","sortOrder":284},{"sectionNumber":"sec.138","sectionType":"section","heading":"Remission of unpaid tax interest and penalty tax under the Administration Act","content":"### sec.138 Remission of unpaid tax interest and penalty tax under the Administration Act\n\nThe commissioner must remit the whole of any unpaid tax interest and penalty tax in relation to a relevant employer’s liability for payroll tax under the amended Act for relevant wages.\nFor the commissioner’s power to remit unpaid tax interest and penalty tax, see the Administration Act, section 60.\ns 138 ins 2010 No. 11 s 101","sortOrder":285},{"sectionNumber":"sec.139","sectionType":"section","heading":"Exemption for offences","content":"### sec.139 Exemption for offences\n\nThis section applies if a relevant person does not comply with a requirement under this Act or the Administration Act in relation to relevant wages.\nThe relevant person does not commit an offence against this Act or the Administration Act if—\nfor a relevant person who lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the relevant person’s liability for payroll tax in relation to the return—the relevant person notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or\notherwise—the relevant person includes the relevant wages in a return lodged no later than 21 July 2010.\nIn this section—\nrelevant person means—\nan employer by whom relevant wages were paid or payable; or\nan administrator for an employer mentioned in paragraph (a).\ns 139 ins 2010 No. 11 s 101\n(sec.139-ssec.1) This section applies if a relevant person does not comply with a requirement under this Act or the Administration Act in relation to relevant wages.\n(sec.139-ssec.2) The relevant person does not commit an offence against this Act or the Administration Act if— for a relevant person who lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the relevant person’s liability for payroll tax in relation to the return—the relevant person notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or otherwise—the relevant person includes the relevant wages in a return lodged no later than 21 July 2010.\n(sec.139-ssec.3) In this section— relevant person means— an employer by whom relevant wages were paid or payable; or an administrator for an employer mentioned in paragraph (a).\n- (a) for a relevant person who lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the relevant person’s liability for payroll tax in relation to the return—the relevant person notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or\n- (b) otherwise—the relevant person includes the relevant wages in a return lodged no later than 21 July 2010.\n- (a) an employer by whom relevant wages were paid or payable; or\n- (b) an administrator for an employer mentioned in paragraph (a).","sortOrder":286},{"sectionNumber":"sec.140","sectionType":"section","heading":"Reassessment—final return included excluded wages","content":"### sec.140 Reassessment—final return included excluded wages\n\nThis section applies if—\nexcluded wages are paid or payable by an employer; and\nbefore 21 July 2010, the employer lodges a final return including all taxable wages under the pre-amended Act paid or payable by the employer for the final period.\nThe employer may lodge a written application for a reassessment.\nIf the employer lodges an application under subsection (2), the commissioner must make a reassessment of the employer’s final liability disregarding the excluded wages for working out the liability.\nThe Administration Act, sections 18 and 21 and part 4, division 2 apply for the reassessment and the refund of any excess tax paid by the employer.\nIn this section—\nexcluded wages means wages—\npaid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and\nthat are taxable wages under the pre-amended Act and are not taxable wages under the amended Act.\ns 140 ins 2010 No. 11 s 101\n(sec.140-ssec.1) This section applies if— excluded wages are paid or payable by an employer; and before 21 July 2010, the employer lodges a final return including all taxable wages under the pre-amended Act paid or payable by the employer for the final period.\n(sec.140-ssec.2) The employer may lodge a written application for a reassessment.\n(sec.140-ssec.3) If the employer lodges an application under subsection (2), the commissioner must make a reassessment of the employer’s final liability disregarding the excluded wages for working out the liability. The Administration Act, sections 18 and 21 and part 4, division 2 apply for the reassessment and the refund of any excess tax paid by the employer.\n(sec.140-ssec.4) In this section— excluded wages means wages— paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and that are taxable wages under the pre-amended Act and are not taxable wages under the amended Act.\n- (a) excluded wages are paid or payable by an employer; and\n- (b) before 21 July 2010, the employer lodges a final return including all taxable wages under the pre-amended Act paid or payable by the employer for the final period.\n- (a) paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and\n- (b) that are taxable wages under the pre-amended Act and are not taxable wages under the amended Act.","sortOrder":287},{"sectionNumber":"pt.10","sectionType":"part","heading":"Transitional provisions for Revenue and Other Legislation Amendment Act 2011","content":"# Transitional provisions for Revenue and Other Legislation Amendment Act 2011","sortOrder":288},{"sectionNumber":"sec.141","sectionType":"section","heading":"Assessment and payment of payroll tax for shares and options","content":"### sec.141 Assessment and payment of payroll tax for shares and options\n\nThis section applies to an act or omission of an employer if—\nthe act or omission relates to the assessment or payment of payroll tax for wages paid or payable by the employer on or after 1 July 2009 but before 1 July 2011; and\nthe act or omission would have been valid if the following provisions as in force on the commencement of this section applied to the act or omission—\nsection 13;\npart 2, division 1C;\nschedule, definition share ;\nschedule, definition wages , other than paragraph 2.\nThe act or omission is taken to have been valid.\ns 141 ins 2011 No. 8 s 86\n(sec.141-ssec.1) This section applies to an act or omission of an employer if— the act or omission relates to the assessment or payment of payroll tax for wages paid or payable by the employer on or after 1 July 2009 but before 1 July 2011; and the act or omission would have been valid if the following provisions as in force on the commencement of this section applied to the act or omission— section 13; part 2, division 1C; schedule, definition share ; schedule, definition wages , other than paragraph 2.\n(sec.141-ssec.2) The act or omission is taken to have been valid.\n- (a) the act or omission relates to the assessment or payment of payroll tax for wages paid or payable by the employer on or after 1 July 2009 but before 1 July 2011; and\n- (b) the act or omission would have been valid if the following provisions as in force on the commencement of this section applied to the act or omission— (i) section 13; (ii) part 2, division 1C; (iii) schedule, definition share ; (iv) schedule, definition wages , other than paragraph 2.\n- (i) section 13;\n- (ii) part 2, division 1C;\n- (iii) schedule, definition share ;\n- (iv) schedule, definition wages , other than paragraph 2.\n- (i) section 13;\n- (ii) part 2, division 1C;\n- (iii) schedule, definition share ;\n- (iv) schedule, definition wages , other than paragraph 2.","sortOrder":289},{"sectionNumber":"sec.142","sectionType":"section","heading":"Application of pt 2, div 1C for granting of particular shares or options","content":"### sec.142 Application of pt 2, div 1C for granting of particular shares or options\n\nThis section applies if—\na share or option was granted under section 13O before 1 July 2011; and\nthe relevant day under section 13Q for the grant of the share or option was not before 1 July 2011; and\nthe grant constituted wages under the former Act, schedule, definition wages , paragraph (j), whether or not the grant constitutes wages under the amended Act, schedule, definition wages , paragraph (j) or (k).\nSections 13R and 13U, as in force on the commencement of this section, apply for the share or option.\nIn this section—\namended Act means this Act as amended by the Revenue and Other Legislation Amendment Act 2011 .\nformer Act means this Act as in force before the commencement of this section.\ns 142 ins 2011 No. 8 s 86\n(sec.142-ssec.1) This section applies if— a share or option was granted under section 13O before 1 July 2011; and the relevant day under section 13Q for the grant of the share or option was not before 1 July 2011; and the grant constituted wages under the former Act, schedule, definition wages , paragraph (j), whether or not the grant constitutes wages under the amended Act, schedule, definition wages , paragraph (j) or (k).\n(sec.142-ssec.2) Sections 13R and 13U, as in force on the commencement of this section, apply for the share or option.\n(sec.142-ssec.3) In this section— amended Act means this Act as amended by the Revenue and Other Legislation Amendment Act 2011 . former Act means this Act as in force before the commencement of this section.\n- (a) a share or option was granted under section 13O before 1 July 2011; and\n- (b) the relevant day under section 13Q for the grant of the share or option was not before 1 July 2011; and\n- (c) the grant constituted wages under the former Act, schedule, definition wages , paragraph (j), whether or not the grant constitutes wages under the amended Act, schedule, definition wages , paragraph (j) or (k).","sortOrder":290},{"sectionNumber":"pt.11","sectionType":"part","heading":"Transitional provision for Revenue Amendment and Trade and Investment Queensland Act 2013","content":"# Transitional provision for Revenue Amendment and Trade and Investment Queensland Act 2013","sortOrder":291},{"sectionNumber":"sec.143","sectionType":"section","heading":"Exemption under s 14A","content":"### sec.143 Exemption under s 14A\n\nSection 14A(4)(b), as amended by the Revenue Amendment and Trade and Investment Queensland Act 2013 , is taken to have had effect on and from 16 April 2011.\ns 143 ins 2013 No. 28 s 45","sortOrder":292},{"sectionNumber":"pt.12","sectionType":"part","heading":"Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015","content":"# Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015","sortOrder":293},{"sectionNumber":"sec.144","sectionType":"section","heading":"Application of s 13B","content":"### sec.144 Application of s 13B\n\nSection 13B, as amended by the Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 , applies in respect of work performed on or after the commencement, regardless of when amounts are paid or become payable for the performance of the work.\nTo remove any doubt, it is declared that section 13B as in force immediately before the commencement continues to apply in respect of work performed before the commencement, regardless of when amounts are paid or become payable for the performance of the work.\ns 144 ins 2015 No. 4 s 69\n(sec.144-ssec.1) Section 13B, as amended by the Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 , applies in respect of work performed on or after the commencement, regardless of when amounts are paid or become payable for the performance of the work.\n(sec.144-ssec.2) To remove any doubt, it is declared that section 13B as in force immediately before the commencement continues to apply in respect of work performed before the commencement, regardless of when amounts are paid or become payable for the performance of the work.","sortOrder":294},{"sectionNumber":"pt.13","sectionType":"part","heading":"Transitional provision for Revenue Legislation Amendment Act 2018","content":"# Transitional provision for Revenue Legislation Amendment Act 2018","sortOrder":295},{"sectionNumber":"sec.145","sectionType":"section","heading":"Retrospective application of increased rebate under ss 27A, 35A and 43A","content":"### sec.145 Retrospective application of increased rebate under ss 27A, 35A and 43A\n\nSections 27A, 35A and 43A as amended by the Revenue Legislation Amendment Act 2018 —\napply, and are taken to have applied from 1 July 2016, in relation to wages paid or payable in the financial year ending on 30 June 2017; and\napply, and are taken to have applied from 1 July 2017, in relation to wages paid or payable in the financial year ending on 30 June 2018.\ns 145 ins 2018 No. 12 s 27\n- (a) apply, and are taken to have applied from 1 July 2016, in relation to wages paid or payable in the financial year ending on 30 June 2017; and\n- (b) apply, and are taken to have applied from 1 July 2017, in relation to wages paid or payable in the financial year ending on 30 June 2018.","sortOrder":296},{"sectionNumber":"pt.14","sectionType":"part","heading":"Transitional provision for Revenue and Other Legislation Amendment Act 2018","content":"# Transitional provision for Revenue and Other Legislation Amendment Act 2018","sortOrder":297},{"sectionNumber":"sec.146","sectionType":"section","heading":"Retrospective operation of amended s 13Y","content":"### sec.146 Retrospective operation of amended s 13Y\n\nSection 13Y, as amended by the Revenue and Other Legislation Amendment Act 2018 , is taken to have had effect since 1 July 2016.\ns 146 ins 2018 No. 27 s 59","sortOrder":298},{"sectionNumber":"pt.15","sectionType":"part","heading":"Transitional provisions for Revenue Legislation Amendment Act 2022","content":"# Transitional provisions for Revenue Legislation Amendment Act 2022","sortOrder":299},{"sectionNumber":"pt.15-div.1","sectionType":"division","heading":"Extension of apprentice and trainee rebate","content":"## Extension of apprentice and trainee rebate","sortOrder":300},{"sectionNumber":"sec.147","sectionType":"section","heading":"Retrospective application of particular provisions","content":"### sec.147 Retrospective application of particular provisions\n\nSections 27A, 35A and 43A, as amended by the Revenue Legislation Amendment Act 2022 , apply, and are taken to have applied from 1 July 2021, in relation to wages paid or payable in the financial year ending on 30 June 2022.\nSchedule, definition eligible year , as amended by the Revenue Legislation Amendment Act 2022 , applies, and is taken to have applied from 1 July 2021, in relation to an assessment of a person’s annual liability or final liability relating to the financial year ending on 30 June 2022 for the purposes of part 2, division 6A.\ns 147 ins 2022 No. 14 s 70\namd 2023 No. 18 s 28\n(sec.147-ssec.1) Sections 27A, 35A and 43A, as amended by the Revenue Legislation Amendment Act 2022 , apply, and are taken to have applied from 1 July 2021, in relation to wages paid or payable in the financial year ending on 30 June 2022.\n(sec.147-ssec.2) Schedule, definition eligible year , as amended by the Revenue Legislation Amendment Act 2022 , applies, and is taken to have applied from 1 July 2021, in relation to an assessment of a person’s annual liability or final liability relating to the financial year ending on 30 June 2022 for the purposes of part 2, division 6A.","sortOrder":301},{"sectionNumber":"pt.15-div.2","sectionType":"division","heading":"Provisions about changes to deductions for financial year ending 30 June 2023","content":"## Provisions about changes to deductions for financial year ending 30 June 2023","sortOrder":302},{"sectionNumber":"sec.148","sectionType":"section","heading":"Purpose of division","content":"### sec.148 Purpose of division\n\nThis division provides for transitional arrangements, for the financial year ending on 30 June 2023, in relation to the amendment of this Act by the Revenue Legislation Amendment Act 2022 , part 8, division 3.\nSee also the repealed Payroll Tax (Transitional) Regulation 2022 , made under section 148 as it was in force before its replacement by the Revenue Legislation Amendment Act 2023 .\ns 148 ins 2022 No. 14 s 79\nsub 2023 No. 18 s 29","sortOrder":303},{"sectionNumber":"sec.148A","sectionType":"section","heading":"Definitions for division","content":"### sec.148A Definitions for division\n\nIn this division—\nfirst half , of the transitional financial year, means the period starting on 1 July 2022 and ending on 31 December 2022.\nsecond half , of the transitional financial year, means the period starting on 1 January 2023 and ending on 30 June 2023.\ntransitional financial year means the financial year ending on 30 June 2023.\ns 148A ins 2023 No. 18 s 29","sortOrder":304},{"sectionNumber":"sec.148B","sectionType":"section","heading":"Working out fixed periodic deductions for transitional financial year","content":"### sec.148B Working out fixed periodic deductions for transitional financial year\n\nThis section applies for working out a fixed periodic deduction under section 17 or 23 for the transitional financial year.\nA calculation day under sections 18 and 24 is taken to include 1 January in that year.\ns 148B ins 2023 No. 18 s 29\n(sec.148B-ssec.1) This section applies for working out a fixed periodic deduction under section 17 or 23 for the transitional financial year.\n(sec.148B-ssec.2) A calculation day under sections 18 and 24 is taken to include 1 January in that year.","sortOrder":305},{"sectionNumber":"sec.148C","sectionType":"section","heading":"Working out annual deduction for transitional financial year—employer other than the DGE for a group","content":"### sec.148C Working out annual deduction for transitional financial year—employer other than the DGE for a group\n\nThis section applies to an employer—\nwho is required, under section 63 , to lodge an annual return for the transitional financial year; and\nwho is not the DGE for a group on 30 June 2023.\nDespite section 29 , definition annual deduction , the annual deduction for the employer for the transitional financial year is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the employer.\nFor subsection (2), the employer’s deduction (first half) is the amount worked out using the following formula—\nwhere—\nA means the number of days in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages.\nAW 1 means the amount of the employer’s annual wages that are paid or payable for the first half of the transitional financial year.\nB means the number of days in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages.\nC means the number of days in the transitional financial year.\nD 1 means the employer’s deduction (first half) in dollars.\nIW 1 means the amount of interstate wages paid or payable by the employer for the first half of the transitional financial year.\nK means 1,300,000.\nX see subsection (5).\nAlso, for subsection (2), the employer’s deduction (second half) is the amount worked out using the following formula—\nwhere—\nA means the number of days in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages.\nAW 2 means the amount of the employer’s annual wages that are paid or payable for the second half of the transitional financial year.\nB means the number of days in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages.\nC means the number of days in the transitional financial year.\nD 2 means the employer’s deduction (second half) in dollars.\nIW 2 means the amount of interstate wages paid or payable by the employer for the second half of the transitional financial year.\nK means 1,300,000.\nX see subsection (5).\nFor subsections (3) and (4), the amount for X is to be worked out using the following formula—\nwhere—\nAW means the amount of the employer’s annual wages for the transitional financial year.\nAW half means the amount of annual wages paid or payable by the employer—\nin relation to the deduction (first half)—for the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the second half of the transitional financial year.\nIW means the amount of interstate wages paid or payable by the employer for the transitional financial year.\nIW half means the amount of interstate wages paid or payable by the employer—\nin relation to the deduction (first half)—for the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the second half of the transitional financial year.\nIn this section—\nannual wages see section 29 (1) .\ns 148C ins 2023 No. 18 s 29\n(sec.148C-ssec.1) This section applies to an employer— who is required, under section 63 , to lodge an annual return for the transitional financial year; and who is not the DGE for a group on 30 June 2023.\n(sec.148C-ssec.2) Despite section 29 , definition annual deduction , the annual deduction for the employer for the transitional financial year is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the employer.\n(sec.148C-ssec.3) For subsection (2), the employer’s deduction (first half) is the amount worked out using the following formula— where— A means the number of days in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages. AW 1 means the amount of the employer’s annual wages that are paid or payable for the first half of the transitional financial year. B means the number of days in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages. C means the number of days in the transitional financial year. D 1 means the employer’s deduction (first half) in dollars. IW 1 means the amount of interstate wages paid or payable by the employer for the first half of the transitional financial year. K means 1,300,000. X see subsection (5).\n(sec.148C-ssec.4) Also, for subsection (2), the employer’s deduction (second half) is the amount worked out using the following formula— where— A means the number of days in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages. AW 2 means the amount of the employer’s annual wages that are paid or payable for the second half of the transitional financial year. B means the number of days in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages, other than foreign wages. C means the number of days in the transitional financial year. D 2 means the employer’s deduction (second half) in dollars. IW 2 means the amount of interstate wages paid or payable by the employer for the second half of the transitional financial year. K means 1,300,000. X see subsection (5).\n(sec.148C-ssec.5) For subsections (3) and (4), the amount for X is to be worked out using the following formula— where— AW means the amount of the employer’s annual wages for the transitional financial year. AW half means the amount of annual wages paid or payable by the employer— in relation to the deduction (first half)—for the first half of the transitional financial year; or in relation to the deduction (second half)—for the second half of the transitional financial year. IW means the amount of interstate wages paid or payable by the employer for the transitional financial year. IW half means the amount of interstate wages paid or payable by the employer— in relation to the deduction (first half)—for the first half of the transitional financial year; or in relation to the deduction (second half)—for the second half of the transitional financial year.\n(sec.148C-ssec.6) In this section— annual wages see section 29 (1) .\n- (a) who is required, under section 63 , to lodge an annual return for the transitional financial year; and\n- (b) who is not the DGE for a group on 30 June 2023.\n- (a) in relation to the deduction (first half)—for the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the second half of the transitional financial year.\n- (a) in relation to the deduction (first half)—for the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the second half of the transitional financial year.","sortOrder":306},{"sectionNumber":"sec.148D","sectionType":"section","heading":"Working out annual deduction for transitional financial year—DGE for a group","content":"### sec.148D Working out annual deduction for transitional financial year—DGE for a group\n\nThis section applies to an employer if on 30 June 2023 the employer is the DGE for a group.\nDespite section 33, definition annual deduction , the annual deduction for the DGE for the transitional financial year is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the DGE.\nFor subsection (2), the DGE’s deduction (first half) is the amount worked out using the following formula—\nwhere—\nA means the number of days in the designated period for the DGE—\nthat are in the first half of the transitional financial year, whether or not wholly or partly concurrent; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nB means the number of days in the designated period for the DGE—\nthat are in the second half of the transitional financial year, whether or not wholly or partly concurrent; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nC means the number of days in the transitional financial year.\nD 1 means the DGE’s deduction (first half) in dollars.\nIW 1 means the amount of interstate wages paid or payable for the part of the designated period for the DGE occurring in the first half of the transitional financial year by each relevant group employer as a member of the group.\nK means 1,300,000.\nTW 1 means the amount of taxable wages paid or payable for the part of the designated period for the DGE occurring in the first half of the transitional financial year by each relevant group employer as a member of the group.\nX see subsection (5).\nFor subsection (2), the DGE’s deduction (second half) is the amount worked out using the following formula—\nwhere—\nA means the number of days in the designated period for the DGE—\nthat are in the first half of the transitional financial year, whether or not wholly or partly concurrent; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nB means the number of days in the designated period for the DGE—\nthat are in the second half of the transitional financial year, whether or not wholly or partly concurrent; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nC means the number of days in the transitional financial year.\nD 2 means the DGE’s deduction (second half) in dollars.\nIW 2 means the amount of interstate wages paid or payable for the part of the designated period for the DGE occurring in the second half of the transitional financial year by each relevant group employer as a member of the group.\nK means 1,300,000.\nTW 2 means the amount of taxable wages paid or payable for the part of the designated period for the DGE occurring in the second half of the transitional financial year by each relevant group employer as a member of the group.\nX see subsection (5).\nFor subsections (3) and (4), the amount for X is to be worked out using the following formula—\nwhere—\nIW means the amount of interstate wages paid or payable by each relevant group employer as a member of the group during the designated period for the DGE.\nIW half means the amount of interstate wages paid or payable by each relevant group employer as a member of the group—\nin relation to the deduction (first half)—for the part of the designated period for the DGE occurring in the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the part of the designated period for the DGE occurring in the second half of the transitional financial year.\nTW means the amount of taxable wages paid or payable by each relevant group employer as a member of the group during the designated period for the DGE.\nTW half means the amount of taxable wages paid or payable by each relevant group employer as a member of the group—\nin relation to the deduction (first half)—for the part of the designated period for the DGE occurring in the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the part of the designated period for the DGE occurring in the second half of the transitional financial year.\nIn this section—\nrelevant group employer , for the designated period for the DGE for a group in the transitional financial year, means an employer who was a member of the group for all or part of the designated period.\ns 148D ins 2023 No. 18 s 29\n(sec.148D-ssec.1) This section applies to an employer if on 30 June 2023 the employer is the DGE for a group.\n(sec.148D-ssec.2) Despite section 33, definition annual deduction , the annual deduction for the DGE for the transitional financial year is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the DGE.\n(sec.148D-ssec.3) For subsection (2), the DGE’s deduction (first half) is the amount worked out using the following formula— where— A means the number of days in the designated period for the DGE— that are in the first half of the transitional financial year, whether or not wholly or partly concurrent; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. B means the number of days in the designated period for the DGE— that are in the second half of the transitional financial year, whether or not wholly or partly concurrent; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. C means the number of days in the transitional financial year. D 1 means the DGE’s deduction (first half) in dollars. IW 1 means the amount of interstate wages paid or payable for the part of the designated period for the DGE occurring in the first half of the transitional financial year by each relevant group employer as a member of the group. K means 1,300,000. TW 1 means the amount of taxable wages paid or payable for the part of the designated period for the DGE occurring in the first half of the transitional financial year by each relevant group employer as a member of the group. X see subsection (5).\n(sec.148D-ssec.4) For subsection (2), the DGE’s deduction (second half) is the amount worked out using the following formula— where— A means the number of days in the designated period for the DGE— that are in the first half of the transitional financial year, whether or not wholly or partly concurrent; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. B means the number of days in the designated period for the DGE— that are in the second half of the transitional financial year, whether or not wholly or partly concurrent; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. C means the number of days in the transitional financial year. D 2 means the DGE’s deduction (second half) in dollars. IW 2 means the amount of interstate wages paid or payable for the part of the designated period for the DGE occurring in the second half of the transitional financial year by each relevant group employer as a member of the group. K means 1,300,000. TW 2 means the amount of taxable wages paid or payable for the part of the designated period for the DGE occurring in the second half of the transitional financial year by each relevant group employer as a member of the group. X see subsection (5).\n(sec.148D-ssec.5) For subsections (3) and (4), the amount for X is to be worked out using the following formula— where— IW means the amount of interstate wages paid or payable by each relevant group employer as a member of the group during the designated period for the DGE. IW half means the amount of interstate wages paid or payable by each relevant group employer as a member of the group— in relation to the deduction (first half)—for the part of the designated period for the DGE occurring in the first half of the transitional financial year; or in relation to the deduction (second half)—for the part of the designated period for the DGE occurring in the second half of the transitional financial year. TW means the amount of taxable wages paid or payable by each relevant group employer as a member of the group during the designated period for the DGE. TW half means the amount of taxable wages paid or payable by each relevant group employer as a member of the group— in relation to the deduction (first half)—for the part of the designated period for the DGE occurring in the first half of the transitional financial year; or in relation to the deduction (second half)—for the part of the designated period for the DGE occurring in the second half of the transitional financial year.\n(sec.148D-ssec.6) In this section— relevant group employer , for the designated period for the DGE for a group in the transitional financial year, means an employer who was a member of the group for all or part of the designated period.\n- (a) that are in the first half of the transitional financial year, whether or not wholly or partly concurrent; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) that are in the second half of the transitional financial year, whether or not wholly or partly concurrent; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) that are in the first half of the transitional financial year, whether or not wholly or partly concurrent; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) that are in the second half of the transitional financial year, whether or not wholly or partly concurrent; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) in relation to the deduction (first half)—for the part of the designated period for the DGE occurring in the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the part of the designated period for the DGE occurring in the second half of the transitional financial year.\n- (a) in relation to the deduction (first half)—for the part of the designated period for the DGE occurring in the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the part of the designated period for the DGE occurring in the second half of the transitional financial year.","sortOrder":307},{"sectionNumber":"sec.148E","sectionType":"section","heading":"Working out final deduction for transitional financial year—employer other than the DGE for a group","content":"### sec.148E Working out final deduction for transitional financial year—employer other than the DGE for a group\n\nThis section applies to an employer if—\nthe employer is required, under section 64 , to lodge a final return for a final period; and\nthe employer is not the DGE for a group on the last day of the final period; and\nall or part of the final period occurs in the second half of the transitional financial year.\nDespite section 37, definition final deduction , the final deduction for the employer for the final period is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the employer.\nFor subsection (2), the employer’s deduction (first half) is the amount worked out using the following formula—\nwhere—\nA means the number of days in the part of the final period occurring in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages.\nB means the number of days in the part of the final period occurring in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages.\nC means the number of days in the transitional financial year.\nD 1 means the employer’s deduction (first half) in dollars.\nFW 1 means the amount of the employer’s final wages that are paid or payable for the part of the final period occurring in the first half of the transitional financial year.\nIW 1 means the amount of interstate wages paid or payable by the employer for the part of the final period occurring in the first half of the transitional financial year.\nK means 1,300,000.\nX see subsection (5).\nAlso, for subsection (2), the employer’s deduction (second half) is the amount worked out using the following formula—\nwhere—\nA means the number of days in the part of the final period occurring in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages.\nB means the number of days in the part of the final period occurring in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages.\nC means the number of days in the transitional financial year.\nD 2 means the employer’s deduction (second half) in dollars.\nFW 2 means the amount of the employer’s final wages that are paid or payable for the part of the final period occurring in the second half of the transitional financial year.\nIW 2 means the amount of interstate wages paid or payable by the employer for the part of the final period occurring in the second half of the transitional financial year.\nK means 1,300,000.\nX see subsection (5).\nFor subsections (3) and (4), the amount for X is to be worked out using the following formula—\nwhere—\nFW means the amount of the employer’s final wages for the final period.\nFW half means the amount of final wages paid or payable by the employer—\nin relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\nIW means the amount of interstate wages paid or payable by the employer for the final period.\nIW half means the amount of interstate wages paid or payable by the employer—\nin relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\nIn this section—\nfinal wages see section 37 .\nwages does not include foreign wages.\ns 148E ins 2023 No. 18 s 29\n(sec.148E-ssec.1) This section applies to an employer if— the employer is required, under section 64 , to lodge a final return for a final period; and the employer is not the DGE for a group on the last day of the final period; and all or part of the final period occurs in the second half of the transitional financial year.\n(sec.148E-ssec.2) Despite section 37, definition final deduction , the final deduction for the employer for the final period is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the employer.\n(sec.148E-ssec.3) For subsection (2), the employer’s deduction (first half) is the amount worked out using the following formula— where— A means the number of days in the part of the final period occurring in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages. B means the number of days in the part of the final period occurring in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages. C means the number of days in the transitional financial year. D 1 means the employer’s deduction (first half) in dollars. FW 1 means the amount of the employer’s final wages that are paid or payable for the part of the final period occurring in the first half of the transitional financial year. IW 1 means the amount of interstate wages paid or payable by the employer for the part of the final period occurring in the first half of the transitional financial year. K means 1,300,000. X see subsection (5).\n(sec.148E-ssec.4) Also, for subsection (2), the employer’s deduction (second half) is the amount worked out using the following formula— where— A means the number of days in the part of the final period occurring in the first half of the transitional financial year for which the employer pays, or is liable to pay, wages. B means the number of days in the part of the final period occurring in the second half of the transitional financial year for which the employer pays, or is liable to pay, wages. C means the number of days in the transitional financial year. D 2 means the employer’s deduction (second half) in dollars. FW 2 means the amount of the employer’s final wages that are paid or payable for the part of the final period occurring in the second half of the transitional financial year. IW 2 means the amount of interstate wages paid or payable by the employer for the part of the final period occurring in the second half of the transitional financial year. K means 1,300,000. X see subsection (5).\n(sec.148E-ssec.5) For subsections (3) and (4), the amount for X is to be worked out using the following formula— where— FW means the amount of the employer’s final wages for the final period. FW half means the amount of final wages paid or payable by the employer— in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year. IW means the amount of interstate wages paid or payable by the employer for the final period. IW half means the amount of interstate wages paid or payable by the employer— in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\n(sec.148E-ssec.6) In this section— final wages see section 37 . wages does not include foreign wages.\n- (a) the employer is required, under section 64 , to lodge a final return for a final period; and\n- (b) the employer is not the DGE for a group on the last day of the final period; and\n- (c) all or part of the final period occurs in the second half of the transitional financial year.\n- (a) in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\n- (a) in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.","sortOrder":308},{"sectionNumber":"sec.148F","sectionType":"section","heading":"Working out final deduction for transitional financial year—DGE for a group","content":"### sec.148F Working out final deduction for transitional financial year—DGE for a group\n\nThis section applies to an employer if—\non the last day of a final period, the employer is the DGE for a group; and\nall or part of the final period occurs in the second half of the transitional financial year.\nDespite section 41 , definition final deduction , the final deduction for the DGE for the final period is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the DGE.\nFor subsection (2), the DGE’s deduction (first half) is the amount worked out using the following formula—\nwhere—\nA means the number of days—\nthat are in the part of the final period occurring in the first half of the transitional financial year; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nB means the number of days—\nthat are in the part of the final period occurring in the second half of the transitional financial year; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nC means the number of days in the transitional financial year.\nD 1 means the DGE’s deduction (first half) in dollars.\nIW 1 means the amount of interstate wages paid or payable for the part of the final period occurring in the first half of the transitional financial year by each relevant group employer as a member of the group.\nK means 1,300,000.\nTW 1 means the amount of taxable wages paid or payable for the part of the final period occurring in the first half of the transitional financial year by each relevant group employer as a member of the group.\nX see subsection (5).\nAlso, for subsection (2), the DGE’s deduction (second half) is the amount worked out using the following formula—\nwhere—\nA means the number of days—\nthat are in the part of the final period occurring in the first half of the transitional financial year; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nB means the number of days—\nthat are in the part of the final period occurring in the second half of the transitional financial year; and\nfor which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\nC means the number of days in the transitional financial year.\nD 2 means the DGE’s deduction (second half) in dollars.\nIW 2 means the amount of interstate wages paid or payable for the part of the final period occurring in the second half of the transitional financial year by each relevant group employer as a member of the group.\nK means 1,300,000.\nTW 2 means the amount of taxable wages paid or payable for the part of the final period occurring in the second half of the transitional financial year by each relevant group employer as a member of the group.\nX see subsection (5).\nFor subsections (3) and (4), the amount for X is to be worked out using the following formula—\nwhere—\nIW means the amount of interstate wages paid or payable for the final period by each relevant group employer as a member of the group.\nIW half means the amount of interstate wages paid or payable by each relevant group employer as a member of the group—\nin relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\nTW means the amount of taxable wages paid or payable for the final period by each relevant group employer as a member of the group.\nTW half means the amount of taxable wages paid or payable by each relevant group employer as a member of the group—\nin relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\nin relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\nIn this section—\nrelevant group employer , for a final period for the DGE for a group, means an employer who was a member of the group for all or part of the final period.\ns 148F ins 2023 No. 18 s 29\n(sec.148F-ssec.1) This section applies to an employer if— on the last day of a final period, the employer is the DGE for a group; and all or part of the final period occurs in the second half of the transitional financial year.\n(sec.148F-ssec.2) Despite section 41 , definition final deduction , the final deduction for the DGE for the final period is the greater of zero and the amount worked out by adding the deduction (first half) and deduction (second half) for the DGE.\n(sec.148F-ssec.3) For subsection (2), the DGE’s deduction (first half) is the amount worked out using the following formula— where— A means the number of days— that are in the part of the final period occurring in the first half of the transitional financial year; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. B means the number of days— that are in the part of the final period occurring in the second half of the transitional financial year; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. C means the number of days in the transitional financial year. D 1 means the DGE’s deduction (first half) in dollars. IW 1 means the amount of interstate wages paid or payable for the part of the final period occurring in the first half of the transitional financial year by each relevant group employer as a member of the group. K means 1,300,000. TW 1 means the amount of taxable wages paid or payable for the part of the final period occurring in the first half of the transitional financial year by each relevant group employer as a member of the group. X see subsection (5).\n(sec.148F-ssec.4) Also, for subsection (2), the DGE’s deduction (second half) is the amount worked out using the following formula— where— A means the number of days— that are in the part of the final period occurring in the first half of the transitional financial year; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. B means the number of days— that are in the part of the final period occurring in the second half of the transitional financial year; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages. C means the number of days in the transitional financial year. D 2 means the DGE’s deduction (second half) in dollars. IW 2 means the amount of interstate wages paid or payable for the part of the final period occurring in the second half of the transitional financial year by each relevant group employer as a member of the group. K means 1,300,000. TW 2 means the amount of taxable wages paid or payable for the part of the final period occurring in the second half of the transitional financial year by each relevant group employer as a member of the group. X see subsection (5).\n(sec.148F-ssec.5) For subsections (3) and (4), the amount for X is to be worked out using the following formula— where— IW means the amount of interstate wages paid or payable for the final period by each relevant group employer as a member of the group. IW half means the amount of interstate wages paid or payable by each relevant group employer as a member of the group— in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year. TW means the amount of taxable wages paid or payable for the final period by each relevant group employer as a member of the group. TW half means the amount of taxable wages paid or payable by each relevant group employer as a member of the group— in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\n(sec.148F-ssec.6) In this section— relevant group employer , for a final period for the DGE for a group, means an employer who was a member of the group for all or part of the final period.\n- (a) on the last day of a final period, the employer is the DGE for a group; and\n- (b) all or part of the final period occurs in the second half of the transitional financial year.\n- (a) that are in the part of the final period occurring in the first half of the transitional financial year; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) that are in the part of the final period occurring in the second half of the transitional financial year; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) that are in the part of the final period occurring in the first half of the transitional financial year; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) that are in the part of the final period occurring in the second half of the transitional financial year; and\n- (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.\n- (a) in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.\n- (a) in relation to the deduction (first half)—for the part of the final period occurring in the first half of the transitional financial year; or\n- (b) in relation to the deduction (second half)—for the part of the final period occurring in the second half of the transitional financial year.","sortOrder":309},{"sectionNumber":"sec.148G","sectionType":"section","heading":"Additional information required for particular annual returns","content":"### sec.148G Additional information required for particular annual returns\n\nThis section applies in relation to an annual return for the transitional financial year if a provision under subdivision 2, or the repealed Payroll Tax (Transitional) Regulation 2022 , part 2, applies for working out the annual deduction for the taxable wages the subject of the annual return.\nIn addition to the requirements under section 63 (3) , the return must also state—\nif the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the designated period for the DGE occurring in the second half of the transitional financial year; or\nfor another employer—the wages that were paid or payable by the employer for the second half of the transitional financial year, other than wages that were included, or required to be included, in a final return for a final period for the employer during the financial year.\nIn this section—\nrelevant group employer , for the designated period for the DGE for a group in the transitional financial year, means an employer who was a member of the group for all or part of the designated period.\ns 148G ins 2023 No. 18 s 29\n(sec.148G-ssec.1) This section applies in relation to an annual return for the transitional financial year if a provision under subdivision 2, or the repealed Payroll Tax (Transitional) Regulation 2022 , part 2, applies for working out the annual deduction for the taxable wages the subject of the annual return.\n(sec.148G-ssec.2) In addition to the requirements under section 63 (3) , the return must also state— if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the designated period for the DGE occurring in the second half of the transitional financial year; or for another employer—the wages that were paid or payable by the employer for the second half of the transitional financial year, other than wages that were included, or required to be included, in a final return for a final period for the employer during the financial year.\n(sec.148G-ssec.3) In this section— relevant group employer , for the designated period for the DGE for a group in the transitional financial year, means an employer who was a member of the group for all or part of the designated period.\n- (a) if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the designated period for the DGE occurring in the second half of the transitional financial year; or\n- (b) for another employer—the wages that were paid or payable by the employer for the second half of the transitional financial year, other than wages that were included, or required to be included, in a final return for a final period for the employer during the financial year.","sortOrder":310},{"sectionNumber":"sec.148H","sectionType":"section","heading":"Additional information required for particular final returns","content":"### sec.148H Additional information required for particular final returns\n\nThis section applies in relation to a final return for the transitional financial year if a provision under subdivision 2, or the repealed Payroll Tax (Transitional) Regulation 2022 , part 2, applies for working out the final deduction for taxable wages the subject of the final return.\nIn addition to the requirements under section 64 (3) , the return must also state—\nif the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the final period occurring in the second half of the transitional financial year; or\nfor another employer—the wages that were paid or payable by the employer for the part of the final period occurring in the second half of the transitional financial year.\nIn this section—\nrelevant group employer , for a final period for the DGE for a group, means an employer who was a member of the group for all or part of the final period.\ns 148H ins 2023 No. 18 s 29\n(sec.148H-ssec.1) This section applies in relation to a final return for the transitional financial year if a provision under subdivision 2, or the repealed Payroll Tax (Transitional) Regulation 2022 , part 2, applies for working out the final deduction for taxable wages the subject of the final return.\n(sec.148H-ssec.2) In addition to the requirements under section 64 (3) , the return must also state— if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the final period occurring in the second half of the transitional financial year; or for another employer—the wages that were paid or payable by the employer for the part of the final period occurring in the second half of the transitional financial year.\n(sec.148H-ssec.3) In this section— relevant group employer , for a final period for the DGE for a group, means an employer who was a member of the group for all or part of the final period.\n- (a) if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the final period occurring in the second half of the transitional financial year; or\n- (b) for another employer—the wages that were paid or payable by the employer for the part of the final period occurring in the second half of the transitional financial year.","sortOrder":311},{"sectionNumber":"pt.16","sectionType":"part","heading":"Transitional provisions for Betting Tax and Other Legislation Amendment Act 2022","content":"# Transitional provisions for Betting Tax and Other Legislation Amendment Act 2022","sortOrder":312},{"sectionNumber":"sec.149","sectionType":"section","heading":"Imposition and calculation of mental health levy for 2022–23 financial year","content":"### sec.149 Imposition and calculation of mental health levy for 2022–23 financial year\n\nThe mental health levy is not imposed on taxable wages paid or payable before 1 January 2023.\nA reference in part 2, division 5A to 5C to taxable wages or interstate wages paid or payable by a person for a financial year is, for the financial year ending 30 June 2023, taken to be a reference to taxable wages or interstate wages paid or payable by a person for the period from 1 January to 30 June 2023.\nFor the application of part 2, division 5A to the financial year ending 30 June 2023, 1 January 2023 is taken to be a calculation day under section 43EB.\nFor the application of part 2, division 5A to 5C to the financial year ending 30 June 2023—\na reference in section 43C(1) or (2) to $10m is taken to be a reference to $5m; and\na reference in section 43D(1) or (2) to $100m is taken to be a reference to $50m; and\na reference in section 43I, definition additional annual levy amount to $100m is taken to be a reference to $50m; and\na reference in section 43I, definition primary annual levy amount to $10m is taken to be a reference to $5m; and\na reference in section 43M, definition additional final levy amount to $100m is taken to be a reference to $50m; and\na reference in section 43M, definition primary final levy amount to $10m is taken to be a reference to $5m.\ns 149 ins 2022 No. 30 s 68\n(sec.149-ssec.1) The mental health levy is not imposed on taxable wages paid or payable before 1 January 2023.\n(sec.149-ssec.2) A reference in part 2, division 5A to 5C to taxable wages or interstate wages paid or payable by a person for a financial year is, for the financial year ending 30 June 2023, taken to be a reference to taxable wages or interstate wages paid or payable by a person for the period from 1 January to 30 June 2023.\n(sec.149-ssec.3) For the application of part 2, division 5A to the financial year ending 30 June 2023, 1 January 2023 is taken to be a calculation day under section 43EB.\n(sec.149-ssec.4) For the application of part 2, division 5A to 5C to the financial year ending 30 June 2023— a reference in section 43C(1) or (2) to $10m is taken to be a reference to $5m; and a reference in section 43D(1) or (2) to $100m is taken to be a reference to $50m; and a reference in section 43I, definition additional annual levy amount to $100m is taken to be a reference to $50m; and a reference in section 43I, definition primary annual levy amount to $10m is taken to be a reference to $5m; and a reference in section 43M, definition additional final levy amount to $100m is taken to be a reference to $50m; and a reference in section 43M, definition primary final levy amount to $10m is taken to be a reference to $5m.\n- (a) a reference in section 43C(1) or (2) to $10m is taken to be a reference to $5m; and\n- (b) a reference in section 43D(1) or (2) to $100m is taken to be a reference to $50m; and\n- (c) a reference in section 43I, definition additional annual levy amount to $100m is taken to be a reference to $50m; and\n- (d) a reference in section 43I, definition primary annual levy amount to $10m is taken to be a reference to $5m; and\n- (e) a reference in section 43M, definition additional final levy amount to $100m is taken to be a reference to $50m; and\n- (f) a reference in section 43M, definition primary final levy amount to $10m is taken to be a reference to $5m.","sortOrder":313},{"sectionNumber":"sec.150","sectionType":"section","heading":"Notification requirements for groups in January 2023","content":"### sec.150 Notification requirements for groups in January 2023\n\nAn employer who is a non-DGE group member on 1 January 2023 must, on or before 9 January 2023, give the following information to the DGE for the group—\nthe employer’s name and ABN;\nan estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the period from 1 January to 30 June 2023.\nAn employer who is the DGE for a group on 9 January 2023 must, on or before 30 January 2023, give the following information to each employer who was a non-DGE group member on 1 January 2023—\nan estimate of the total amount of the taxable wages that will be payable by all group members for the period from 1 January to 30 June 2023;\nan estimate of the total amount of the interstate wages that will be payable by all group members for the period from 1 January to 30 June 2023.\nThe information given under subsection (2) may be determined from the information received under subsection (1) .\nA person must not fail, without reasonable excuse, to comply with subsection (1) or (2) .\nMaximum penalty—100 penalty units.\ns 150 ins 2022 No. 30 s 68\n(sec.150-ssec.1) An employer who is a non-DGE group member on 1 January 2023 must, on or before 9 January 2023, give the following information to the DGE for the group— the employer’s name and ABN; an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the period from 1 January to 30 June 2023.\n(sec.150-ssec.2) An employer who is the DGE for a group on 9 January 2023 must, on or before 30 January 2023, give the following information to each employer who was a non-DGE group member on 1 January 2023— an estimate of the total amount of the taxable wages that will be payable by all group members for the period from 1 January to 30 June 2023; an estimate of the total amount of the interstate wages that will be payable by all group members for the period from 1 January to 30 June 2023.\n(sec.150-ssec.3) The information given under subsection (2) may be determined from the information received under subsection (1) .\n(sec.150-ssec.4) A person must not fail, without reasonable excuse, to comply with subsection (1) or (2) . Maximum penalty—100 penalty units.\n- (a) the employer’s name and ABN;\n- (b) an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the period from 1 January to 30 June 2023.\n- (a) an estimate of the total amount of the taxable wages that will be payable by all group members for the period from 1 January to 30 June 2023;\n- (b) an estimate of the total amount of the interstate wages that will be payable by all group members for the period from 1 January to 30 June 2023.","sortOrder":314},{"sectionNumber":"sec.151","sectionType":"section","heading":"Notification requirements under s 88A for 2022–23 financial year","content":"### sec.151 Notification requirements under s 88A for 2022–23 financial year\n\nSection 88A applies to the financial year ending 30 June 2023 as a relevant financial year as follows—\nto remove any doubt, it is declared that—\nsection 88A(2) to (4) does not apply to the relevant financial year; and\na reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;\na reference in section 88A(5) to the relevant financial year is taken to be a reference to the period from 1 January to 30 June 2023.\ns 151 ins 2022 No. 30 s 68\n- (a) to remove any doubt, it is declared that— (i) section 88A(2) to (4) does not apply to the relevant financial year; and (ii) a reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;\n- (i) section 88A(2) to (4) does not apply to the relevant financial year; and\n- (ii) a reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;\n- (b) a reference in section 88A(5) to the relevant financial year is taken to be a reference to the period from 1 January to 30 June 2023.\n- (i) section 88A(2) to (4) does not apply to the relevant financial year; and\n- (ii) a reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;","sortOrder":315}],"analysis":{"summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"The original 1971 Act was a straightforward state payroll tax on wages paid by employers to employees. Over time, its scope has expanded significantly: contractor arrangements were brought within the tax net (treating many independent contractors as employees); superannuation contributions, fringe benefits, shares and options were added as taxable 'wages'; multi-state nexus rules were introduced to coordinate with other states; a regional employer discount was added as a policy incentive; and an entirely new Mental Health Levy was layered on top of the payroll tax framework. The Act now operates as a comprehensive labour-cost taxation regime well beyond its original employer-employee wage tax intent."},"complexity_factors":["Highly technical definitions of 'wages' spanning multiple categories including superannuation, fringe benefits, shares/options, contractor payments and termination payments","Elaborate contractor provisions (Division 1A) with layered inclusions and exclusions requiring case-by-case analysis","Multi-state nexus rules with cascading tests (employee based, employer based, place of payment, place of services) requiring month-by-month analysis","Group employer provisions requiring aggregation of wages across related entities with separate DGE/non-DGE member rules","Dual tax regime — payroll tax and Mental Health Levy interact but are administered differently within the same framework","Extensive cross-referencing to Commonwealth legislation (Superannuation Guarantee Administration Act, ITAA 1997, Fringe Benefits Tax Assessment Act, ABN Act) requiring knowledge of multiple statutes","Complex threshold calculations with different formulas for annual, monthly and other periods","Regional employer discount with eligibility conditions, wage thresholds and geographic definitions using ABS statistical areas","Change of status rules with multiple triggering events and different calculation periods for final returns","Shares and options provisions (Division 1C, referenced but not fully extracted) adding further complexity around non-cash remuneration","Heavy amendment history since 1971 creates interpretation challenges around transitional provisions and effective dates","Act must be read together with a separate Administration Act as if they form one statute"],"plain_english_summary":"## Queensland Payroll Tax Act 1971 — What It Means For You\n\n### What is this law?\nThis is Queensland's main law for **payroll tax** — a tax that businesses (called \"employers\") must pay to the Queensland Government based on how much they pay their workers in wages. It also introduces a **Mental Health Levy**, an additional charge on wages that funds Queensland's mental health services.\n\n### Who does it affect?\n- **Businesses that pay wages in Queensland** — if your total wage bill exceeds ~$6.5 million per year (or ~$541,666 per month), you must pay payroll tax\n- **Contractors and labour-hire arrangements** — the law deliberately casts a wide net, treating many contractor payments as \"wages\" to prevent tax avoidance\n- **Regional Queensland employers** — businesses based in regional Queensland (Cairns, Townsville, Wide Bay, etc.) who pay at least 85% of wages to regional workers get a 1% discount on their tax rate\n- **Groups of related companies** — related businesses are treated as a single employer for tax purposes, preventing them from splitting up to stay under the threshold\n\n### Key rates and thresholds\n- **Standard tax rate:** 4.75% of wages\n- **Higher rate:** 4.95% if your total wage bill (including interstate wages) exceeds $6.5 million per year\n- **Regional employer discount:** Reduces rate by 1% (capped for very large employers after June 2024)\n- **Mental Health Levy:** An additional levy on top of payroll tax for larger employers\n\n### What counts as \"wages\"?\nThe law is very broad. \"Wages\" includes:\n- Regular salary and wages\n- **Superannuation contributions** (employer super payments to super funds)\n- **Fringe benefits** (perks like company cars)\n- **Shares and options** granted to employees\n- **Termination payments** (unused leave, redundancy pay)\n- **Contractor payments** in many circumstances — if you use contractors regularly, those payments may still count as wages\n\n### The contractor trap\nThis is one of the most important parts for small businesses. If you regularly use contractors (called \"relevant contracts\"), the law may treat YOU as their employer and their payments as wages — meaning you could owe payroll tax on those amounts. Exceptions exist for genuine arms-length commercial arrangements, but the rules are complex.\n\n### Multi-state businesses\nIf your workers operate across multiple states, there are detailed rules for working out which state's payroll tax applies. Generally, it follows where the worker lives (their \"principal place of residence\").\n\n### Where you pay tax\nPayroll tax is paid by lodging regular returns (monthly or annually). If your business situation changes — for example, you stop employing people or join a group of related companies — you must lodge a \"final return\" for that period.\n\n### The Mental Health Levy\nRevenue from this levy can **only** be spent on mental health services and infrastructure — it cannot be diverted to other government purposes."},"kimi_summary":{"_metrics":{"completionTokens":694},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly from its original 1971 scope. Major additions include: the mental health levy (2022), complex contractor provisions (2008), employment agent rules (2008), shares and options division (2008), regional employer discounts (2019), and elaborate anti-avoidance provisions. The original simple payroll tax has become a sophisticated multi-tax system with parallel administrative frameworks."},"complexity_factors":["Parallel tax systems (payroll tax + mental health levy) with different thresholds, rates, and calculation methods","Extensive cross-referencing to the Administration Act and other Queensland/Commonwealth legislation","Multiple liability types (periodic, annual, final) each with distinct formulas and deduction rules","Group employer provisions creating deemed single entities with complex DGE (Designated Group Employer) mechanics","Contractor/employment agent provisions deeming certain relationships to be employment for tax purposes","Nexus rules with 5-tier cascading tests for determining Queensland liability","Shares and options provisions with elective timing rules and 7-year vesting caps","Motor vehicle allowance calculations requiring choice between continuous recording or averaging methods","Mental health levy with pro-rata daily calculations and two-tier threshold system ($10m and $100m)","Extensive amendment history showing layered legislative changes since 1971"],"plain_english_summary":"This is Queensland's **Payroll Tax Act 1971**, which imposes two taxes on employers: **payroll tax** (a state tax on wages) and the **mental health levy** (a surcharge introduced in 2022 to fund mental health services).\n\n**What it does:**\n- **Payroll tax**: Employers pay 4.75% on taxable wages, rising to 4.95% if their total wages (plus interstate wages) exceed $6.5 million annually. A 1% discount applies for regional employers meeting certain criteria.\n- **Mental health levy**: An additional 0.25% on wages between $10m–$100m, and 0.5% on wages above $100m (with pro-rata calculations based on days worked).\n\n**Who it affects:**\n- Any employer paying wages in Queensland, including companies, trusts, and government entities.\n- Special rules apply to **groups** of related businesses (treated as one entity for thresholds) and **contractors** (deemed employees in certain arrangements).\n\n**Key features:**\n- **Nexus rules**: Tax applies based on where services are performed, where employees/employers are \"based,\" or where wages are paid.\n- **Exemptions**: Wages paid to apprentices/trainees, emergency volunteers, defence force members, and certain parental leave (up to 14 weeks) are exempt.\n- **Complex calculations**: Employers must track periodic (monthly) liabilities, annual reconciliations, and \"final\" liabilities when ceasing employment—each with different deduction formulas.\n- **Anti-avoidance**: The Commissioner can disregard arrangements designed to reduce tax liability.\n\n**Why it matters:**\nThis is a significant compliance burden for Queensland businesses, with intricate rules for multi-state employers, corporate groups, and fringe benefits. The 2022 mental health levy added a second parallel tax system with its own thresholds and calculations."}},"importantCases":[],"_links":{"self":"/api/acts/payroll-tax-act-1971","history":"/api/acts/payroll-tax-act-1971/history","analysis":"/api/acts/payroll-tax-act-1971/analysis","conflicts":"/api/acts/payroll-tax-act-1971/conflicts","importantCases":"/api/acts/payroll-tax-act-1971/important-cases","documents":"/api/acts/payroll-tax-act-1971/documents"}}