{"id":"nsw:act-2015-068","name":"Payroll Tax Deferral (BlueScope Steel) Act 2015","slug":"payroll-tax-deferral-bluescope-steel-act-2015","collection":"act","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"68 of 2015","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29674,"registerId":"nsw-act-2015-068-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"#### 1 Name of Act\n\n1 Name of Act\n\n> This Act is the [Payroll Tax Deferral (BlueScope Steel) Act 2015](/view/html/inforce/current/act-2015-068).","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This Act commences on the date of assent to this Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n3 Interpretation\n\n> > (1) In this Act:\n> > \n> > BlueScope means BlueScope Steel Limited (ABN 16 000 011 058).\n> > \n> > BlueScope Taxpayer Entity has the meaning it has in the deed.\n> > \n> > deed means the deed entitled “Payroll Tax Structured Payment Plan Deed” set out in the tabled text.\n> > \n> > function includes a power, authority or duty, and exercise a function includes perform a duty.\n> > \n> > tabled text means the text of the proposed deed entitled “Payroll Tax Structured Payment Plan Deed”, a copy of which was tabled in Parliament on the date of introduction of the Bill for the [Payroll Tax Deferral (BlueScope Steel) Act 2015](/view/html/inforce/current/act-2015-068).\n> \n> > (2) Other expressions used in this Act have the same meaning as they have in the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021).\n> \n> > (3) Notes included in this Act do not form part of this Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Relationship to Payroll Tax Act 2007 and Taxation Administration Act 1996","content":"#### 4 Relationship to Payroll Tax Act 2007 and Taxation Administration Act 1996\n\n4 Relationship to [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021) and [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097)\n\n> > (1) This Act is to be read together with the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021) and the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).\n> > \n> > Note—\n> > \n> > The [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) makes provision for the administration and enforcement of taxation laws. This Act is a taxation law for the purposes of that Act.\n> \n> > (2) This Act sets out provisions that, for the purposes of the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021), apply only in this jurisdiction.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Authorisation of payroll tax deferral arrangements","content":"#### 5 Authorisation of payroll tax deferral arrangements\n\n5 Authorisation of payroll tax deferral arrangements\n\n> > (1) The Treasurer is authorised, on behalf of the State, to enter into and give effect to the deed.\n> \n> > (2) The deed may be given effect despite sections 7, 8 and 9 of the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021).\n> \n> > (3) In this section:\n> > \n> > giving effect to the deed includes:\n> > \n> > > (a) complying with any obligation of the State under the deed, and\n> > \n> > > (b) exercising or enforcing any right or power under the deed.\n> \n> > (4) For the purpose of giving effect to the deed, section 81 (1) of the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021) is to be read as if the reference to an amount that a member of a group is required to pay under that Act in respect of a period were a reference to an amount that a BlueScope Taxpayer Entity is required to pay under the deed.\n> > \n> > Note—\n> > \n> > The BlueScope Taxpayer Entities are a group under the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021).\n> \n> > (5) This section has effect despite anything to the contrary in the [Payroll Tax Act 2007](/view/html/inforce/current/act-2007-021) or any other law.\n> \n> > (6) Nothing in this section limits or prevents the exercise of any function by the Chief Commissioner under section 37 or 47 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) in relation to payroll tax payable by BlueScope and any BlueScope Taxpayer Entity.\n> \n> > (7) A failure by BlueScope or a BlueScope Taxpayer Entity to pay an amount required to be paid by it under the deed is a tax default for the purposes of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Evidence","content":"#### 6 Evidence\n\n6 Evidence\n\n> > (1) A certificate of the Clerk of the Legislative Assembly certifying that a document is an accurate copy of the tabled text, or is an accurate copy of a particular part or of particular provisions of the tabled text, is admissible in evidence in any proceedings and is evidence:\n> > \n> > > (a) of the matter certified, and\n> > \n> > > (b) that the text of the proposed deed was tabled in the Legislative Assembly as referred to in the definition of tabled text in section 3.\n> \n> > (2) Subsection (1) does not affect any other way in which the tabling or content of the tabled text, or the accuracy of a copy of the tabled text or of a part or provisions of the tabled text, may be established.","sortOrder":5},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":null,"content":"# Schedule 1\n\nSchedule 1 (Repealed)\n\n**sch 1:** Rep 1987 No 15, sec 30C.","sortOrder":6}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Act creates a narrow, binding exception to the ordinary application of the Payroll Tax Act for BlueScope entities by authorising a specific deferred-payment deed and directing how payroll tax provisions apply to those entities. It alters the legal basis for payment timing and enforcement for the named entities (see ss 5(1)–(5), 5(7) and s 3 definitions) while leaving the broader payroll tax framework intact."},"complexity_factors":["Targeted, single-subject instrument limited to BlueScope Steel and BlueScope Taxpayer Entities (definition in s 3).","Cross-references to and read-together operation with the Payroll Tax Act 2007 and the Taxation Administration Act 1996 (ss 3(2), 4(1)).","Authorisation for the Treasurer to enter and give effect to a bespoke deed, including exercising State rights and obligations under it (s 5(1), (3)).","Explicit override of certain Payroll Tax Act provisions so the deed can operate despite them (s 5(2), (5)).","Directed modification of how section 81(1) of the Payroll Tax Act is to be read for the deed’s purposes (s 5(4)), creating a tailored payment/assessment reference point.","A failure to pay under the deed is treated as a tax default under the Taxation Administration Act (s 5(7)), affecting enforcement and penalty exposure.","Retention of enforcement discretion by the Chief Commissioner notwithstanding the deed (s 5(6)), producing dual decision-makers (Treasurer/State and Commissioner).","Dependence on an external, tabled deed text for operative terms and a statutory evidentiary certificate to prove the tabled text (definitions in s 3; evidentiary rule in s 6).","Immediate commencement on assent, so implementation timing is straightforward (s 2)."],"plain_english_summary":"This Act lets the Treasurer enter into and implement a specific structured payment deed with BlueScope Steel and related entities to defer payroll tax obligations. It allows that deed to operate even if it conflicts with certain provisions of the general payroll tax law and treats failures under the deed as tax defaults. This matters because it changes who decides payment timing (the State via the Treasurer and the deed) and alters compliance and enforcement mechanics for BlueScope entities without rewriting the whole payroll tax framework."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This legislation had a narrow, specific purpose from inception: to authorise a customised payroll tax deferral arrangement for BlueScope Steel. It has not grown beyond that original intent. The Act remains tightly scoped to a single company and a single transaction (the Structured Payment Plan Deed), with no broader application to other taxpayers or industries."},"complexity_factors":["Very short statute (6 substantive sections plus a repealed schedule)","Only 6 defined terms in the interpretation section, with most definitions referring to an external deed rather than creating complex conceptual frameworks","Heavy reliance on external documents: the 'tabled text' (a deed tabled in Parliament) contains the actual substantive terms, meaning the Act's operation is opaque without access to that document","Simple conditional logic: primarily authorisation powers and override provisions rather than nested exceptions","Cross-references to two other Acts (Payroll Tax Act 2007 and Taxation Administration Act 1996) but these are straightforward incorporation by reference","Single purpose legislation with no general application beyond BlueScope Steel"],"plain_english_summary":"This law creates a special, one-off tax deal for BlueScope Steel, a major Australian steel manufacturer.\n\n**What it does:**\n- **Authorises a customised payment plan**: The Treasurer can enter into a \"Payroll Tax Structured Payment Plan Deed\" with BlueScope Steel. This allows BlueScope to defer (delay) paying its payroll tax — the tax employers normally pay on wages — under special terms set out in that deed.\n- **Overrides normal tax rules**: The deal can operate even where it would normally break the rules in the Payroll Tax Act 2007. Specifically, sections 7, 8, and 9 of that Act (which deal with how tax is calculated and paid) don't apply to this arrangement.\n- **Treats missed payments as tax defaults**: If BlueScope or its related entities fail to pay what they owe under this special deal, it's treated the same as failing to pay ordinary tax — meaning the Chief Commissioner can chase them for the debt using standard tax enforcement powers.\n- **Preserves enforcement powers**: The tax office still has full power to audit, assess, and enforce payroll tax against BlueScope under the Taxation Administration Act 1996.\n\n**Who it affects:**\n- **BlueScope Steel Limited** and its related taxpayer entities (group companies)\n- **The NSW Treasurer**, who negotiates and signs the deal\n- **The Chief Commissioner of State Revenue**, who continues to administer and enforce payroll tax\n\n**Why it matters:**\nThis is a bespoke piece of legislation designed to help a specific company manage its cash flow during financial difficulty. Rather than changing the general tax law for everyone, Parliament passed a special law just for BlueScope. It shows how governments can use legislation to create tailored financial rescue packages for strategically important employers, while trying to maintain some safeguards (like keeping enforcement powers active) to protect the public purse."},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation appears to have been purpose-built from the outset to address a single, specific situation — payroll tax relief for BlueScope Steel in 2015. There is no evidence from the available text of amendments that broadened or narrowed its scope. It remains a tightly targeted, single-entity instrument exactly as originally enacted."},"complexity_factors":["Narrow, single-purpose legislation with limited provisions — the actual operative text is brief","Company-specific application means no interpretive ambiguity about who qualifies","Limited available text in this extract — the substantive provisions are not reproduced, only metadata and navigation elements, making full analysis difficult","Interplay with the broader Payroll Tax Act 2007 (NSW) adds a layer of background complexity for those seeking to understand the full legal picture","Deferral mechanism (as opposed to exemption or rebate) may involve conditions, repayment schedules, or interest arrangements not visible in this extract"],"plain_english_summary":"The Payroll Tax Deferral (BlueScope Steel) Act 2015 is a NSW law that gave BlueScope Steel a temporary deferral of payroll tax to help keep its Port Kembla operations open and avert about 5,000 regional job losses. Company-specific and still in force, it delayed revenue to support a major employer—raising questions about fairness and the use of tax policy as an industry rescue tool."}},"importantCases":[],"_links":{"self":"/api/acts/payroll-tax-deferral-bluescope-steel-act-2015","history":"/api/acts/payroll-tax-deferral-bluescope-steel-act-2015/history","analysis":"/api/acts/payroll-tax-deferral-bluescope-steel-act-2015/analysis","conflicts":"/api/acts/payroll-tax-deferral-bluescope-steel-act-2015/conflicts","importantCases":"/api/acts/payroll-tax-deferral-bluescope-steel-act-2015/important-cases","documents":"/api/acts/payroll-tax-deferral-bluescope-steel-act-2015/documents"}}