{"id":"tas:sr-2020-025","name":"Payroll Tax (Pandemic) Order 2020","slug":"payroll-tax-pandemic-order-2020","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"25 of 2020","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182533,"registerId":"tas-tas:sr-2020-025-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This order may be cited as the [Payroll Tax (Pandemic) Order 2020](/view/html/inforce/2026-04-12/sr-2020-025) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This order takes effect on the day on which its making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> > (1)  In this order –\n> > \n> > > ***Act*** means the [Payroll Tax Act 2008](/view/html/inforce/2026-04-12/act-2008-016) ;\n> > \n> > > ***eligible employee*** means an employee who works solely or predominantly in one or more of the following industries:\n> > > \n> > > > > (a) the tourism industry;\n> > > > \n> > > > > (b) the hospitality industry;\n> > > > \n> > > > > (c) the seafood industry;\n> > \n> > > ***hospitality industry*** means the provision of the following goods and services where those goods and services are primarily provided direct to the public:\n> > > \n> > > > > (a) short-stay accommodation;\n> > > > \n> > > > > (b) the preparation and service of meals or cooked food;\n> > > > \n> > > > > (c) the preparation and service of beverages;\n> > \n> > > ***industry specific payroll tax employer*** means a relevant business employer who employs at least one eligible employee;\n> > \n> > > ***relevant business employer*** – see [clause 4](#GS4@EN) ;\n> > \n> > > ***seafood industry*** means the provision of goods and services that primarily relate to the taking, handling, farming or sale of seafood, but does not include goods and services that primarily relate to –\n> > > \n> > > > > (a) the retail sale of seafood; or\n> > > > \n> > > > > (b) the importing of seafood from other jurisdictions;\n> > \n> > > ***short-stay accommodation*** means a property that –\n> > > \n> > > > > (a) is being used, or is available for use, for monetary gain, as accommodation for a person away from his or her normal place of residence; and\n> > > > \n> > > > > (b) is ordinarily intended to be used as accommodation by such a person for periods of not more than 4 weeks;\n> > \n> > > ***small and medium business payroll tax employer***  – see [clause 5](#GS5@EN) ;\n> > \n> > > ***total wages*** includes taxable wages and interstate wages;\n> > \n> > > ***tourism industry*** means the provision of goods and services where those goods and services are primarily provided directly to tourists;\n> > \n> > > ***tourist*** means a person who is visiting, or travelling in, Tasmania on holiday principally for the purposes of sightseeing or entertainment (or both);\n> > \n> > > ***work*** means an activity that normally attracts remuneration.\n> \n> > (2)  The [Acts Interpretation Act 1931](/view/html/inforce/2026-04-12/act-1931-059) applies to the interpretation of this order as if this order were by-laws.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Meaning of relevant business employer","content":"### 4 Meaning of relevant business employer\n\n> For the purposes of this order, an employer is a ***relevant business employer*** if –\n> \n> > > (a) in the case of an employer who is not a member of a group, the taxable wages paid or payable by the employer comprise 50 per cent or more of the total wages paid or payable by the employer in respect of the 2019-2020 financial year; and\n> > \n> > > (b) in the case of an employer who is a member of a group, the taxable wages paid or payable by the group comprise 50 per cent or more of the total wages paid or payable by the group in respect of the 2019-2020 financial year.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Meaning of small and medium business payroll tax employer","content":"### 5 Meaning of small and medium business payroll tax employer\n\n> For the purposes of this order, an employer is a ***small and medium business payroll tax employer*** if –\n> \n> > > (a) the employer is a relevant business employer; and\n> > \n> > > (b) the business of the employer has been affected by the disease known as COVID-19 during the 2019-2020 financial year; and\n> > \n> > > (c) in the case of an employer who is not a member of a group, the total wages paid or payable in respect of the 2019-2020 financial year by the employer are $5 000 000 or less; and\n> > \n> > > (d) in the case of an employer who is a member of a group, the total wages paid or payable in respect of the 2019-2020 financial year by the group are $5 000 000 or less.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Waiver of requirements","content":"### 6 Waiver of requirements\n\n> > (1)  Small and medium business payroll tax employers and industry specific payroll tax employers are not required to lodge returns under [Part 7](/view/html/inforce/2026-04-12/act-2008-016#HP7@EN) of the Act in respect of each of the following months –\n> > \n> > > > (a) March 2020;\n> > > \n> > > > (b) April 2020;\n> > > \n> > > > (c) May 2020.\n> \n> > (2)  Small and medium business payroll tax employers are not required to pay payroll tax in respect of the taxable wages paid or payable to an employee in respect of the 2019-2020 financial year.\n> \n> > (3)  Industry specific payroll tax employers are not required to pay payroll tax in respect of the taxable wages paid or payable to an eligible employee in respect of the 2019-2020 financial year.\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 9 April 2020\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":5}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"This Order narrows the normal application of the Payroll Tax Act for specified employers and employees by waiving lodgement requirements for March–May 2020 and exempting certain 2019–20 wages from payroll tax. The modification is targeted by employer category, industry and wage thresholds (see clauses 3–6), so the Act’s usual liability and return duties are temporarily reduced for those defined groups."},"complexity_factors":["Multiple layered definitions and categories that determine eligibility (clause 3: 'eligible employee', 'hospitality industry', 'tourism industry', 'seafood industry', 'short-stay accommodation').","Different tests for single employers and groups, including a 50% taxable-wages threshold to be a relevant business employer (clause 4).","Small/medium employer test combines being a relevant business employer, COVID‑19 impact, and a $5,000,000 total-wages cap with group aggregation rules (clause 5).","Temporal scope is specific and limited: returns waiver for March–May 2020 and tax relief for the 2019–20 financial year (clause 6(1)–(3)).","Interaction with the Payroll Tax Act (Part 7) creates a temporary carve‑out from existing lodgement and payment obligations (clause 6(1)).","Factual determinations required (whether a business was 'affected by COVID‑19'; whether employees 'work solely or predominantly' in listed industries) increase compliance burden and scope for disputes (clauses 3, 5(b)).","Commencement on Gazette notification and administration by Treasury create operational dependency on executive implementation (clause 2; administrative note)."],"plain_english_summary":"This Order temporarily reduces payroll tax obligations for certain Tasmanian employers affected by COVID‑19. Small and medium employers and employers in specified industries (tourism, hospitality, seafood) are excused from lodging Part 7 returns for March–May 2020, and many small employers (and eligible industry employers for eligible employees) are relieved of payroll tax on 2019–20 wages (see clause 6). It shifts cashflow and compliance obligations from employers to the State for the specified periods."},"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"},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available information, the order appears to remain focused on its original purpose: providing payroll tax relief to Tasmanian businesses during the COVID-19 pandemic. The version has been current since 9 April 2020 with no indication of scope expansion beyond the pandemic relief context for which it was created."},"complexity_factors":["Limited text provided — only metadata and status information included, not the substantive operative provisions","Payroll tax itself involves threshold calculations and wage definitions that can be moderately technical","Emergency/pandemic orders can involve eligibility criteria and conditions that add layers of interpretation","Interaction with the broader Payroll Tax Act 2008 (Tasmania) may require cross-referencing to fully understand obligations","Short-form instrument (Order rather than full Act) tends to be more targeted and simpler in structure"],"plain_english_summary":"This April 2020 Tasmanian order provided payroll tax relief for employers during the COVID‑19 pandemic, aiming to reduce or defer payroll tax burdens for affected businesses.  \n\nIt targets Tasmanian employers—especially small and medium firms hit by pandemic closures—to help preserve jobs and improve cash flow; precise eligibility and terms aren’t available in the extract."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a time-limited, purpose-specific instrument. It was made under emergency powers to deliver targeted COVID-19 relief and its scope remains tightly constrained to that original purpose. The definitions of eligible industries and wage thresholds are narrow and specific, with no expansion beyond pandemic-related payroll tax relief."},"complexity_factors":["12 defined terms in the interpretation section, several with nested sub-definitions","Dual eligibility pathways (small/medium business vs industry-specific) with overlapping but distinct criteria","Group employer provisions create parallel logic — clauses must be read twice (once for standalone employers, once for group members)","Cross-references to the Payroll Tax Act 2008 for procedural context (Part 7 returns)","Temporal limitation — all provisions tied to specific months in 2020 and the 2019-2020 financial year","Percentage threshold test (50% taxable wages) requires calculation across total wage base"],"plain_english_summary":"This is a Tasmanian government order from early 2020 that gave payroll tax relief to businesses hit hard by the COVID-19 pandemic.\n\n**What it does:**\n- **Waives payroll tax** (a tax employers pay on their workers' wages) for certain businesses for the 2019-2020 financial year\n- **Removes the paperwork burden** by letting eligible employers skip lodging monthly returns for March, April and May 2020\n\n**Who qualifies:**\nThe order creates two categories of eligible employers:\n\n1. **Small and medium business employers** — businesses where:\n   - At least half their wages are taxable in Tasmania (not interstate)\n   - Their total wage bill is $5 million or less for the year\n   - Their business was affected by COVID-19\n\n2. **Industry-specific employers** — businesses in tourism, hospitality, or seafood where:\n   - At least half their wages are taxable in Tasmania\n   - They employ at least one worker who works mainly in those industries\n\n**Key definitions explained:**\n- **\"Group\"** — related businesses treated as one entity for tax purposes (common in payroll tax law)\n- **\"Taxable wages\"** — wages subject to Tasmanian payroll tax\n- **\"Total wages\"** — all wages including those paid in other states\n- **\"Short-stay accommodation\"** — places like hotels, Airbnbs, holiday rentals (stays up to 4 weeks)\n- **\"Seafood industry\"** — catching, farming or wholesale of seafood, but not retail fish shops or imported seafood\n\n**Why it matters:**\nThis was emergency economic relief during the first wave of COVID-19. It put cash back into struggling businesses by removing their payroll tax obligations entirely, rather than just deferring them. The tourism, hospitality and seafood sectors were specifically targeted because they faced immediate collapse when borders closed and lockdowns began."}},"importantCases":[],"_links":{"self":"/api/acts/payroll-tax-pandemic-order-2020","history":"/api/acts/payroll-tax-pandemic-order-2020/history","analysis":"/api/acts/payroll-tax-pandemic-order-2020/analysis","conflicts":"/api/acts/payroll-tax-pandemic-order-2020/conflicts","importantCases":"/api/acts/payroll-tax-pandemic-order-2020/important-cases","documents":"/api/acts/payroll-tax-pandemic-order-2020/documents"}}