Pay-roll Tax (Territories) Assessment Act 1971

Part I—Preliminary

1 Short title [see Note 1]

This Act may be cited as the Pay‑roll Tax (Territories) Assessment Act 1971.

2 Commencement [see Note 1]

This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the date of commencement of the Pay‑roll Tax (Termination of Commonwealth Tax) Act 1971.

4 Interpretation

(1) In this Act, unless the contrary intention appears:

A.C.T. Commissioner means the Commissioner for Australian Capital Territory Revenue Collections appointed under the Taxation Administration Ordinance 1987 of the Australian Capital Territory.

agent includes a person who, in the Australian Capital Territory, for or on behalf of another person outside that Territory, holds or has the management or control of the business of that other person, and a person declared by the Commissioner to be an agent or the sole agent for another person for the purposes of this Act.

apprentice means:

(a) an apprentice within the meaning of the Apprenticeship Ordinance 1936 of the Australian Capital Territory;
(b) a person who is an applicant for apprenticeship within the meaning of that Ordinance and is employed on probation; or
(c) a person whose employment is of a kind that, under the regulations, is to be treated as apprenticeship for the purposes of this Act, being employment principally for either of the following purposes:
(i) training the person in a trade or other occupation;
(ii) assessing the person’s suitability for training in a trade or other occupation.

Commonwealth Commissioner means the Commissioner of Taxation.

company includes all bodies and associations, corporate or unincorporate, and partnerships.

corresponding law means a law of a State or of the Northern Territory relating to the imposition upon employers of a tax on wages paid or payable by them and the assessment and collection of that tax.

Deputy Commissioner means a Deputy Commissioner of Taxation.

employer means a person who pays or is liable to pay wages, and includes a public authority (including a local governing body) constituted by or under an Act or by or under a law of a Territory, being an authority the wages paid by which are not paid out of the Consolidated Revenue Fund.

group means a group constituted under Part IVA.

liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding up of a company.

month means the month of January or any other month of the year.

person includes a company.

Second Commissioner means a Second Commissioner of Taxation.

tax means:

(a) tax referred to in section 10;
(b) tax referred to in section 15A;
(c) tax referred to in subsection 21J(5); and
(d) tax referred to in subsection 21K(6).

taxable wages means wages in respect of which tax is payable, including wages in respect of which, but for section 12, tax would be payable but does not include wages that, by virtue of section 13, are exempt from tax.

termination day means the date of commencement of section 60 of the Taxation Laws Amendment Act (No. 2) 1987.

Territory means the Australian Capital Territory or Northern Territory of Australia.

the Australian Capital Territory includes the Jervis Bay Territory.

the commencing date means the date of commencement of this Act.

the commencing period means the period commencing on the commencing date and ending on 30 June next following the commencing date.

the Pay‑roll Tax Assessment Act 1941 includes that Act as amended and in force from time to time before the commencing date.

this Act includes Part IVC of the Taxation Administration Act 1953, insofar as that Part relates to this Act.

Tribunal means the Administrative Appeals Tribunal.

trustee, in addition to a person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law, includes:

(a) an executor, administrator, guardian, committee, receiver or liquidator; and
(b) a person having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust, or acting in a fiduciary capacity, or having the possession, control or management of any real or personal property of a person under any legal or other disability.

wages means wages, salary, commission, bonuses or allowances paid or payable (whether at piece work rates or otherwise and whether paid or payable in cash or in kind) to an employee as such and, without limiting the generality of the foregoing, includes:

(a) a payment made under a prescribed class of contracts, to the extent to which the payment is attributable to labour;
(b) a payment made by a company by way of remuneration to a director or a member of the governing body of that company;
(c) a payment made by way of commission to an insurance or time‑payment canvasser or collector; and
(d) the provision by the employer of meals or sustenance, or the use of premises or quarters, as consideration or part consideration for the employee’s services.

(2) For the purposes of this Act, meals or sustenance provided by an employer shall be deemed to have a value of $1.50 per week, or, in any particular case or class of cases, such other value as is prescribed in respect of that case or class of cases, and the use of premises or quarters provided by an employer shall be deemed to have a value of 50 cents per week or, in any particular case or class of cases, such other value as is prescribed in respect of that case or class of cases. (3) For the purposes of this Act, the commencing period shall be deemed to be a financial year. (4) A reference in this Act to wages paid or payable by a member of a group is a reference to wages paid or payable by that member while a member of the group. (5) Unless the contrary intention appears, a reference in Part V, VI, VII or IX to an employer includes a reference to a person who is not an employer but is liable to pay: (a) tax referred to in subsection 21J(5); or (b) tax referred to in subsection 21K(6).

4A Application of the Criminal Code

Chapter 2 of the Criminal Code applies to all offences created by this Act.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Part II—Administration

5 Administration of Act

The Commissioner has the general administration of this Act.

5A Transfer of administration from Commonwealth Commissioner

(1) On and after the termination day, this Act and related laws have effect as if: (a) a reference in this Act (other than section 8) or a related law to the Commissioner or to the Commissioner of Taxation were a reference to the A.C.T. Commissioner; (b) anything done by, or done or arising in relation to, the Commonwealth Commissioner before the termination day had been done by, or had been done or had arisen in relation to, the A.C.T. Commissioner; (c) a reference in sections 21J, 21K and 25 to an Act of which the A.C.T. Commissioner has the general administration included a reference to a law of the Territory of which the A.C.T. Commissioner has the general administration; (d) a reference in section 8 to the Commissioner were a reference to the A.C.T. Commissioner or the Commonwealth Commissioner; and (e) a reference in section 3C of the Taxation Administration Act 1953 and section 8 of the Taxation (Interest on Overpayments and Early Payments) Act 1983 to the Commissioner were a reference to the A.C.T. Commissioner or the Commonwealth Commissioner. (2) Where, at the beginning of the termination day, the Commonwealth Commissioner is a party to proceedings that are in whole or in part proceedings arising out of this Act or a related law: (a) the proceedings, if continued, shall be continued with the Commonwealth Commissioner as a party; and (b) the Commonwealth Commissioner shall act as representative of the A.C.T. Commissioner in so far as the proceedings are proceedings arising out of this Act or the related law. (3) Section 8 of the Taxation Administration Act 1953 applies for the purposes of this Act and any related law as if references in that section to the Commonwealth Commissioner were references to the A.C.T. Commissioner. (4) In this section:

party includes intervenor.

related law means any law of the Commonwealth (other than Part II, and Division 3 of Part IIIA, of the Taxation Administration Act 1953) to the extent to which the law has effect in relation to this Act.

(5) A reference in any law of the Commonwealth to an Act of which the Commonwealth Commissioner has the general administration includes a reference to this Act.

7A Annual report

(1) The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act, including any breaches or evasions of this Act of which the Commissioner has notice. (2) The Minister shall cause a copy of a report furnished to him or her under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which he or she receives the report. (3) For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.

8 Secrecy

(1) In this section, officer means a person: (a) who is or has been appointed or employed by the Commonwealth, by the Northern Territory or by a State; or (b) to whom powers or functions have been delegated by the Commissioner; and who, by reason of that appointment or employment or in the course of that employment, or by reason of, or in the course of carrying out powers and functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under this Act. (1A) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth. (2) Subject to this section, an officer shall not, either directly or indirectly, except in the performance of his or her duties as an officer, and either while he or she is, or after he or she ceases to be, an officer, make a record of, or divulge or communicate to any person, any information respecting the affairs of another person acquired by the officer as mentioned in subsection (1).

Penalty: $5,000 or imprisonment for 12 months, or both.

(3) An officer shall not be required to produce in court a return, assessment or notice made or given for the purposes of this Act, or to divulge or communicate to a court a matter or thing that has come to his or her notice in the performance of his or her duties as an officer, except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act. (4) Nothing in this section prevents the Commissioner or a Second Commissioner, or a person authorized by the Commissioner or a Second Commissioner, from communicating any information to: (a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; (b) a person performing, as an officer, a function or duty arising under an Act administered by the Commissioner, for the purpose of enabling that person to carry out that function or duty; or (d) the Australian Statistician, for the purposes of the Census and Statistics Act 1905. (5) A person to whom information is communicated under subsection (4) and an employee or other person under his or her control are, in respect of that information, entitled to rights and privileges, and subject to obligations and liabilities, under subsections (2) and (3) as if they were officers. (6) An officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in a manner and a form approved by the Commissioner, to maintain secrecy in conformity with the provisions of this section.

Part III—Liability to taxation

9 Pay‑roll Tax (Territories) Act 1971

This Act has effect, and tax is payable, only so long as the Pay‑roll Tax (Territories) Act 1971 is in force.

10 Pay‑roll tax

(1) Subject to, and in accordance with the provisions of, this Act, tax is payable in respect of all wages that are paid or payable by an employer on or after the commencing date and before 1 July 1978 (being wages in respect of services performed or rendered at any time) and: (a) are wages that are paid or payable in a Territory, not being wages so paid or payable in respect of services performed or rendered wholly in one of the States; or (b) are wages that are paid or payable elsewhere than in a Territory in respect of services performed or rendered wholly in a Territory or wholly in the Territories. (2) Subsection (1) does not apply in relation to wages that: (a) are paid on or after the commencing date but were payable before that date; and (b) have been included in a return furnished in accordance with the Pay‑roll Tax Assessment Act 1941. (3) For the purposes of paragraph (1)(a), wages that are payable to a person by his or her employer but have not been paid (not being wages that, under the terms of employment, are payable in a Territory or in a State) shall be deemed: (a) where those wages are payable in respect of services performed or rendered wholly in a Territory or wholly in the Territories—to be wages payable to that person in a Territory; (b) where those wages are not payable in respect of services performed or rendered wholly in a Territory or wholly in the Territories or wholly in one of the States, and the wages last paid or payable to that person by that employer were included or required to be included in a return under this Act—to be wages payable to that person in a Territory; or (c) where those wages are not deemed, by paragraph (a) or (b) or by any provision in a corresponding law that corresponds with either of those paragraphs, to be wages payable to that person in a Territory or in a State—to be wages payable to that person by that employer at the place where that person last performed or rendered any services for that employer before those wages became payable. (3A) Subject to, and in accordance with the provisions of, this Act, tax is payable in respect of all wages that are paid or payable by an employer on or after 1 July 1978 (being wages in respect of services performed or rendered at any time) and: (a) are wages that are paid or payable in the Australian Capital Territory, not being wages so paid or payable in respect of services performed or rendered wholly in one of the States or wholly in the Northern Territory; or (b) are wages that are paid or payable elsewhere than in the Australian Capital Territory in respect of services performed or rendered wholly in that Territory. (3B) Subsection (3A) does not apply in relation to wages that: (a) are paid on or after 1 July 1978 but were payable before that date; and (b) have been included in a return, being a return relating to a month or other period that ended before that date, furnished in accordance with the Pay‑roll Tax Assessment Act 1941 or this Act. (3C) For the purposes of paragraph (3A)(a), wages that are payable to a person by his or her employer but have not been paid (not being wages that, under the terms of employment, are payable in a Territory or in a State) shall be deemed: (a) where those wages are payable in respect of services performed or rendered wholly in the Australian Capital Territory—to be wages payable to that person in that Territory; (b) where those wages are not payable in respect of services performed or rendered wholly in the Australian Capital Territory, wholly in the Northern Territory or wholly in one of the States, and the wages last paid or payable to that person by that employer were included or required to be included in a return under this Act, being a return relating to a month or other period that commenced after 30 June 1978—to be wages payable to that person in the Australian Capital Territory; or (c) where those wages are not deemed, by paragraph (a) or (b) or by any provision in a corresponding law that corresponds with either of those paragraphs, to be wages payable to that person in the Australian Capital Territory, in the Northern Territory or in a State—to be wages payable to that person by that employer at the place where that person last performed or rendered any services for that employer before those wages became payable. (4) For the purposes of this section, where a cheque or other bill of exchange, a promissory note, a money order or postal order issued by a post office, or any other instrument, has been given or sent by an employer to a person or his or her agent in payment of his or her wages, those wages shall be deemed to have been paid at the place at which the instrument is given, or to which the instrument is sent, as the case may be, and to have been paid when the instrument was so given or sent.

11 Liability to pay tax

Tax shall be paid by the employer who pays or is liable to pay the wages in respect of which the tax is payable.

12 General exemption

(1) For the purpose of ascertaining the tax payable by an employer, there shall, subject to this section, be deducted from the amount of wages included in a return furnished in accordance with section 17 or 18, or from the amount of wages assessed by the Commissioner in pursuance of section 23: (a) where the return or assessment relates to a period of one month—the prescribed amount referred to in subsection (3); (b) where the return or assessment relates to a part of a month—such amount as bears to that prescribed amount the same proportion as that part of the month bears to the whole of the month; or (c) where the return or assessment relates to a period of more than a month—for each month included in that period, that prescribed amount, and for each part of a month included in that period, such amount as bears to that prescribed amount the same proportion as that part of the month bears to the whole of the month; being a deduction the amount of which, where paragraph (a) of subsection (3) applies for the purpose of ascertaining the prescribed amount, shall be reduced by an amount of $2 for each amount of $3 included in the amount by which the amount of the wages exceeds the amount ascertained under whichever of paragraphs (a), (b) and (c) of this subsection is applicable. (2) Where a person is an employer during part only of a month, a return furnished by him or her that relates to that month or a period that includes that month shall, for the purposes of subsection (1), be deemed, in respect of that month, to relate to that part of the month only. (3) For the purposes of subsection (1), the prescribed amount is: (a) where the employer is not entitled under this section to claim another amount—the relevant amount; or (b) where the employer is so entitled—that other amount. (4) Where: (a) an employer was or is required by a corresponding law to include any wages in a return furnished under that law relating to a month or relating to any other period; and (b) he was or is also required to include any wages in a return under this Act relating to that month or any month included in that period; a deduction shall not be made under this section from those wages unless he or she has served on the Commissioner a nomination, in accordance with a form, and in a manner, determined by the Commissioner, nominating an amount (being an amount calculated in the manner specified in the form but not exceeding the relevant amount) as the deduction that he or she claims to be entitled to make for that month or for each month included in that period and for subsequent months or for each month included in subsequent periods, as the case may be. (5) Where an employer has served on the Commissioner a nomination in accordance with subsection (4), the employer is, subject to subsections (7) and (7A), entitled, in any return relating to the month or period next preceding the day on which he or she served the nomination on the Commissioner or in a return relating to a subsequent month or period, to claim, as the prescribed amount, the amount specified in the nomination. (7) The Commissioner may, at any time, on application made to him or her in writing by an employer, or of his or her own motion, make a determination specifying an amount, not exceeding the relevant amount, that may be claimed by that employer as the prescribed amount, and the amount so specified shall, notwithstanding any other provision of this section, be deemed to be the amount that the employer is, in the return relating to a month or period specified in the determination (being a month or period ending not later than the end of the financial year in which the determination is made and commencing not earlier than 1 July 1976) and in a return relating to a subsequent month or period, entitled to claim as the prescribed amount. (7A) The Commissioner may, at any time, on application made to him or her in writing by an employer, or of his or her own motion, make a determination that no amount may be claimed by an employer as the prescribed amount, and, in that case, notwithstanding any other provision of this section, the employer is not entitled, in the return relating to a month or period specified in the determination (being a month or period ending not later than the end of the financial year in which the determination is made and commencing not earlier than 1 July 1976) or in a return relating to a subsequent month or period, to claim any amount as the prescribed amount. (8) The Commissioner shall, as soon as practicable after making a determination under subsection (7) or (7A), serve notice of the determination on the employer concerned. (9) In this section:

relevant amount means $10,000 or such higher amount as is prescribed.

tax means tax referred to in section 10.

wages does not include wages paid or payable by a member of a group.

13 Exemption from tax

Section 10 does not apply to wages paid or payable: (a) by the Governor‑General or by the Governor of a State; (b) by a religious or public benevolent institution, or by a public hospital; (c) by a hospital that is carried on by a society or association otherwise than for the purpose of profit or gain to the individual members of the society or association; (d) by a school or college (other than a technical school or a technical college) that: (i) is carried on by a body corporate, society or association otherwise than for the purpose of profit or gain to the individual members of the body corporate, society or association; and (ii) provides education at or below, but not above, the secondary level of education; (e) by a local governing body, except to the extent that those wages are paid or payable: (i) for or in connexion with; or (ii) for or in connexion with the construction of any buildings or works, or the installation of plant, machinery or equipment, for use in connexion with; any activity or undertaking that is for the time being specified in the regulations as a trading activity or undertaking for the purpose of this paragraph; (f) to members of his or her official staff by: (i) a representative (other than a diplomatic or consular 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; (g) by the Commonwealth War Graves Commission; (h) by the Australian‑American Educational Foundation; (i) to a person who is a member of the Defence Force of the Commonwealth or of the armed forces of any other part of Her Majesty’s dominions, being wages paid or payable by the employer from whose employment the person is on leave by reason of his or her being such a member; (j) to a person employed as an apprentice, where the wages are in respect of the period of 12 months commencing on the first day of the person’s employment as such an apprentice; or (k) to a trainee employed under a training agreement as part of the scheme known as the Australian Traineeship System.

14 Refund or rebate of tax on annual adjustment

(1) Where the wages included or required to be included in returns relating to a financial year (being a financial year prior to the financial year that commenced on 1 July 1976) furnished or to be furnished by an employer under this Act, or under this Act and under a corresponding law or corresponding laws: (a) in the case of an employer who was an employer in Australia during the whole of that financial year—do not exceed the prescribed amount referred to in subsection (4) in respect of that financial year; or (b) in the case of an employer who was an employer in Australia during part only of that financial year—do not exceed an amount that bears to the prescribed amount referred to in subsection (4) in respect of that financial year the same proportion as that part of the financial year bears to the whole of that financial year; the Commissioner shall, upon application by the employer made in accordance with subsection (3), refund or rebate to that employer the amount of tax paid or payable by him or her in respect of that financial year or that part of that financial year, as the case may be. (1AA) This section does not apply in relation to the financial year commencing on 1 July 1987 or any subsequent financial year. (1A) Where the wages included or required to be included in returns relating to a financial year (being the financial year that commenced on 1 July 1976 or a subsequent financial year) furnished or to be furnished by an employer under this Act, or under this Act and under a corresponding law or corresponding laws: (a) in the case of an employer who was an employer in Australia during the whole of the financial year—do not exceed the prescribed amount referred to in subsection (4A) in respect of that financial year; or (b) in the case of an employer who was an employer in Australia during part only of the financial year—do not exceed the prescribed amount referred to in subsection (4B) in respect of that financial year; the Commissioner shall, upon application by the employer made in accordance with subsection (3), refund or rebate to that employer the amount of tax paid or payable by him or her in respect of that financial year or that part of that financial year, as the case may be. (2) Where the total deductions made, in accordance with section 12 or in accordance with a corresponding provision of a corresponding law, from the wages included or required to be included in returns relating to a financial year furnished or to be furnished by an employer under this Act, or under this Act and under a corresponding law or corresponding laws: (a) in the case of an employer who was an employer in Australia during the whole of that financial year—are, if the financial year is a year prior to the year that commenced on 1 July 1976, less than the prescribed amount referred to in subsection (4) in respect of that financial year or, if the financial year is the year that commenced on 1 July 1976 or a subsequent year, less than the prescribed amount referred to in subsection (4A) in respect of that financial year; or (b) in the case of an employer who was an employer in Australia during part only of that financial year—are less than an amount (in paragraph (5)(b) referred to as the proportionate amount) that, if the financial year is a year prior to the year that commenced on 1 July 1976, is the amount that bears to the prescribed amount referred to in subsection (4) in respect of that financial year the same proportion as that part of that financial year bears to the whole of that financial year or, if the financial year is the year that commenced on 1 July 1976 or a subsequent year, the amount that is the prescribed amount referred to in subsection (4B) in respect of that financial year; the Commissioner shall, upon application by the employer made in accordance with subsection (3): (c) where the employer has not included and is not required to include any wages paid or payable in respect of that financial year or that part of that financial year, as the case may be, in a return furnished under a corresponding law—refund or rebate to the employer an amount equal to the tax paid or payable by him or her upon the amount of the relevant deficiency; or (d) where the employer has included or is required to include wages paid or payable in respect of that financial year or that part of that financial year, as the case may be, in a return furnished under a corresponding law and in a return furnished under this Act—refund or rebate to the employer an amount equal to the tax paid or payable by him or her upon: (i) the amount of the relevant deficiency; or (ii) the amount, if any, by which the amount of the calculated deductions applicable to him or her under subsection (5) in respect of that financial year exceed the total amount of the deductions made in relation to him or her in accordance with section 12 in respect of that financial year or that part of that financial year; whichever amount is the lesser. (3) An application under subsection (1), (1A) or (2) shall be made within the financial year next following the financial year in respect of which the refund or rebate is applied for. (4) For the purposes of subsections (1) and (2), the prescribed amount is: (a) in respect of the financial year that is the commencing period—an amount that bears to $20,800 the same proportion as the number of months in that period bears to 12; and (b) in respect of a financial year subsequent to the commencing period and prior to the financial year that commenced on 1 July 1976—$20,800. (4A) For the purposes of the application of subsections (1A) and (2) in relation to a financial year during the whole of which the employer was an employer in Australia, the prescribed amount is: (a) in respect of the financial year that commenced on 1 July 1976—the aggregate of $10,400 and whichever is the greater of: (i) the amount ascertained by deducting from $24,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the period commencing on 1 January 1977 and ending on 30 June 1977 exceeds $24,000; or (ii) 50% of the amount ascertained by deducting from $48,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds $48,000; (b) in respect of the financial year that commenced on 1 July 1977—the amount ascertained by deducting from $48,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds $48,000; (c) in respect of the financial year that commenced on 1 July 1978—the amount ascertained by deducting from the aggregate of $30,000 and $33,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the aggregate of $30,000 and $33,000; (d) in respect of the financial year that commenced on 1 July 1979—the amount ascertained by deducting from the aggregate of $33,000 and $36,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the aggregate of $33,000 and $36,000; (e) in respect of the financial year that commenced on 1 July 1980—the amount ascertained by deducting from the aggregate of $36,000 and $40,200 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the aggregate of $36,000 and $40,200; (f) in respect of the financial year that commenced on 1 July 1981—the amount ascertained by deducting from the aggregate of $13,400 and $100,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds that aggregate; and (g) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where the relevant amount in relation to that year is ascertained in accordance with subsection (4D) or (4E) and subsection (4F) does not apply—the amount ascertained by deducting from that relevant amount the amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds that relevant amount; and (h) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where, in accordance with subsection (4F), there are 2 or more relevant amounts applicable to periods in that year—the amount ascertained by: (i) calculating, in respect of the relevant amount applicable to each of those periods, an amount in accordance with the formula:

View image in the official source

where:
A is the number of months during that period; and
B is that relevant amount; and
(ii) deducting from the sum (in this subparagraph referred to as the relevant total) of the amounts so calculated the amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the relevant total.

(4B) For the purposes of the application of subsections (1A) and (2) in relation to a financial year during part only of which the employer was an employer in Australia, the prescribed amount is: (a) in respect of the financial year that commenced on 1 July 1976—the amount that would be the prescribed amount referred to in subsection (4A) in respect of that financial year if the employer had been an employer in Australia during the whole of the financial year and if: (i) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 July 1976 and ends on 31 December 1976 (whether or not the employer was an employer in Australia during any other part of the financial year)—the reference in paragraph (4A)(a) to $10,400 were a reference to the amount that bears to $10,400 the same proportion as the employment period bears to 6 months; and (ii) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period commencing on 1 January 1977 and ending on 30 June 1977 (whether or not the employer was an employer in Australia during any other part of the financial year): (A) each reference in subparagraph (4A)(a)(i) to $24,000 were a reference to the amount that bears to $24,000 the same proportion as the employment period bears to 6 months; (B) each reference in subparagraph (4A)(a)(ii) to $48,000 were a reference to the amount that bears to $48,000 the same proportion as the employment period bears to 12 months or, in a case where the employer was an employer in Australia during a period that is an employment period for the purposes of subparagraph (i), the same proportion as the aggregate of that employment period and the period that is the employment period for the purposes of this sub‑paragraph bears to 12 months; and (C) in a case where the employer was an employer in Australia during a period that is an employment period for the purposes of subparagraph (i)—the reference in subparagraph (4A)(a)(ii) to 50% were a reference to the ratio, expressed as a percentage, between the period that is the employment period for the purposes of this subparagraph and the aggregate of that employment period and the period that is the employment period for the purposes of subparagraph (i); (b) in respect of the financial year that commenced on 1 July 1977—the amount that would be the prescribed amount referred to in subsection (4A) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if each reference in paragraph (4A)(b) to $48,000 were a reference to the amount that bears to $48,000 the same proportion as the part of the year during which the employer was an employer in Australia bears to the whole of that financial year; (c) in respect of the financial year that commenced on 1 July 1978—the amount that would be the prescribed amount referred to in subsection (4A) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if: (i) where the employer was an employer in Australia during the period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 July 1978 and ended on 31 December 1978 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (4A)(c) to $30,000 were a reference to the amount that bears to $30,000 the same proportion as the employment period bears to 6 months; and (ii) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 January 1979 and ends on 30 June 1979 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (4A)(c) to $33,000 were a reference to the amount that bears to $33,000 the same proportion as the employment period bears to 6 months; (d) in respect of the financial year that commenced on 1 July 1979—the amount that would be the prescribed amount referred to in subsection (4A) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if: (i) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 July 1979 and ended on 31 December 1979 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (4A)(d) to $33,000 were a reference to the amount that bears to $33,000 the same proportion as the employment period bears to 6 months; and (ii) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 January 1980 and ends on 30 June 1980 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (4A)(d) to $36,000 were a reference to the amount that bears to $36,000 the same proportion as the employment period bears to 6 months; (e) in respect of the financial year that commenced on 1 July 1980—the amount that would be the prescribed amount referred to in subsection (4A) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if: (i) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 July 1980 and ended on 31 December 1980 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (4A)(e) to $36,000 were a reference to the amount that bears to $36,000 the same proportion as the employment period bears to 6 months; and (ii) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 January 1981 and ends on 30 June 1981 (whether or not the employer was an employer in Australia during any other part of the financial year)—each reference in paragraph (4A)(e) to $40,200 were a reference to the amount that bears to $40,200 the same proportion as the employment period bears to 6 months; (f) in respect of the financial year that commenced on 1 July 1981—the amount that would be the prescribed amount referred to in subsection (4A) in respect of that financial year if the employer had been an employer in Australia during the whole of the financial year and if: (i) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period that commenced on 1 July 1981 and ended on 31 August 1981 (whether or not the employer was an employer in Australia during any other part of the financial year)—the reference in paragraph (4A)(f) to $13,400 were a reference to the amount that bears to $13,400 the same proportion as the employment period bears to 2 months; and (ii) where the employer was an employer in Australia during a period (in this subparagraph referred to as the employment period) that is the whole or a part of the period commencing on 1 September 1981 and ending on 30 June 1982 (whether or not the employer was an employer in Australia during any other part of the financial year)—the reference in paragraph (4A)(f) to $100,000 were a reference to the amount that bears to $100,000 the same proportion as the employment period bears to 10 months; (g) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where the relevant amount in relation to that year is ascertained in accordance with subsection (4D) or (4E) and subsection (4F) does not apply—the amount that would be the prescribed amount referred to in subsection (4A) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if each reference in paragraph (4A)(g) to the relevant amount were a reference to the amount that bears to that relevant amount the same proportion as the part of the year during which the employer was an employer in Australia bears to the whole of the financial year; and (h) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where, in accordance with subsection (4F), there are 2 or more relevant amounts applicable to periods in that year—the amount ascertained by performing the calculation required by subparagraph (4A)(h)(i) and by: (i) calculating, in respect of each of those periods (in this subparagraph referred to, in each case, as the relevant period) during the whole or part of which the employer was an employer in Australia, the amount that bears to the amount calculated under that subparagraph in relation to that period the same proportion as the period in the relevant period during which the employer was an employer in Australia bears to the relevant period; and (ii) deducting from the sum (in this subparagraph referred to as the relevant total) of the amounts so calculated the amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the relevant total. (4C) The regulations may at any time: (a) prescribe an amount greater than $120,000 in relation to a financial year subsequent to the financial year that commenced on 1 July 1981; and (b) declare that an amount so prescribed in relation to a year is applicable to a specified period in that year (being a period commencing on the first day of a month). (4D) Where an amount is not prescribed under paragraph (4C)(a) in relation to a financial year, the relevant amount in relation to that year shall be taken to be $120,000. (4E) Where an amount is prescribed under paragraph (4C)(a) in relation to a financial year, but that amount is not declared under paragraph (4C)(b) to be applicable to a specified period in that year, the relevant amount in relation to that year shall be taken to be that amount. (4F) Where an amount is prescribed under paragraph (4C)(a) in relation to a financial year and that amount is declared under paragraph (4C)(b) to be applicable in relation to a specified period in that year: (a) that amount shall be taken to be the relevant amount applicable to that period; and (b) the relevant amount applicable to any period in that year to which an amount so prescribed is not so declared applicable shall be taken to be $120,000. (5) For the purposes of subparagraph (2)(d)(ii), the amount of the calculated deductions applicable to an employer in respect of a financial year is: (a) except where paragraph (b) applies—an amount that bears to the prescribed amount referred to in respect of that financial year in whichever of subsections (4), (4A) and (4B) is applicable to the employer in respect of that year; or (b) if the employer was an employer during part only of the financial year and the financial year is a year prior to the year that commenced on 1 July 1976—an amount that bears to the proportionate amount referred to in paragraph (2)(b); the same proportion as the total amount of wages included or required to be included in returns furnished by that employer under this Act relating to months or other periods ending in that financial year bears to the total amount of wages included or required to be included in returns furnished by that employer under this Act and under a corresponding law or corresponding laws relating to months or other periods ending in that financial year. (6) Where a person who, during a part of a financial year, did not pay and was not liable to pay any wages that, under this Act or under any corresponding law, were required to be included in a return satisfies the Commissioner that, by reason of the nature of his or her trade or business, the wages paid or payable by him or her during that financial year that are so required to be included in a return fluctuate with different periods of the financial year, the Commissioner may treat him or her: (a) if he or she has conducted that trade or business during the whole of the financial year—as an employer in Australia during the whole of that financial year; or (b) if he or she has conducted that trade or business during part only of that financial year—as an employer in Australia during that part of that financial year. (7) Notwithstanding anything contained in this section, the total amount refunded or rebated to any employer in pursuance of this section in respect of a financial year shall not exceed the amount of tax paid or payable by him or her in respect of that financial year. (8) A reference in subsection (4A) to the total wages paid by an employer in respect of a financial year or a period shall be read as a reference to the wages included or required to be included in returns relating to the financial year or period furnished or required to be furnished by the employer under this Act, or under this Act and under a corresponding law or corresponding laws. (9) In this section:

employer in Australia does not include an employer in Australia who is a member of a group.

tax means tax referred to in section 10 that is payable in respect of wages.

wages does not include wages paid or payable by a member of a group.

15 Special provisions applicable to refund or rebate in respect of commencing period

(1) For the purposes of this section: (a) the net tax applicable to an employer in respect of the commencing period is the amount of tax paid or payable by him or her in respect of that period after the deduction of any refund or rebate to which, under section 14, he or she is entitled in respect of that period; and (b) the notional net tax applicable to an employer in respect of the financial year that commenced on 1 July 1971, is the amount of tax that would have been paid or payable by him or her under the Pay‑roll Tax Assessment Act 1941 in respect of that financial year if the Pay‑roll Tax (Termination of Commonwealth Tax) Act 1971 had not been enacted after the deduction of any refund or rebate to which, under section 16 of the Pay‑roll Tax Assessment Act 1941, he or she would have been entitled in respect of that financial year if the Pay‑roll Tax (Termination of Commonwealth Tax) Act 1971 had not been enacted. (2) Where the net tax applicable to an employer in respect of the commencing period exceeds the notional tax applicable to that employer in respect of the financial year that commenced on 1 July 1971, the Commissioner shall, upon application by the employer, refund or rebate to the employer an amount equal to the excess.

15A Tax payable on annual basis

(1) This section applies to an employer in respect of a financial year unless the employer has furnished, or is required to furnish, a return in respect of the whole of that financial year. (1A) This section does not apply in relation to the financial year commencing on 1 July 1987 or any subsequent financial year. (2) Where this section applies to an employer in respect of a financial year and the amount of tax applicable on an annual basis in relation to that employer in respect of that year exceeds the amount of tax applicable otherwise than on an annual basis in relation to that employer in respect of that year, tax equal to the amount of the excess is, in addition to tax referred to in section 10, payable in respect of taxable wages paid or payable by the employer during the financial year. (3) In this section:

amount of the calculated deductions, in relation to an employer to whom this section applies in respect of a financial year, means the amount of the calculated deductions applicable to the employer under subsection 14(5), in respect of that financial year, for the purposes of subparagraph 14(2)(d)(ii).

amount of tax applicable on an annual basis, in relation to an employer to whom this section applies in respect of a financial year, means the amount of tax that would be payable by the employer in respect of taxable wages paid or payable by him or her during that year if:

(a) no returns were required to be furnished by the employer in relation to any month or period forming part of the financial year but a return were required to be furnished by the employer in relation to the whole of that financial year; and
(b) there were deducted in accordance with section 12 from the wages that would be required to be included in that return:
(i) where the employer has not included, and is not required by a corresponding law to include, any wages in a return furnished under a corresponding law—the amount that is the prescribed amount under section 14 in relation to the employer in respect of that year; or
(ii) where the employer has included, or is required by a corresponding law to include, any wages in a return furnished under a corresponding law—the amount that is the amount of the calculated deductions in relation to the employer in respect of the year.

amount of tax applicable otherwise than on an annual basis, in relation to an employer to whom this section applies in respect of a financial year, means the tax referred to in section 10 that is payable by the employer in respect of taxable wages paid or payable by him or her during that year.

prescribed amount under section 14, in relation to an employer to whom this section applies in respect of a financial year, means the amount applicable to the employer in respect of the year under whichever of subsections 14(4A) and (4B) applies to the employer in respect of that year.

return means a return furnished, or required to be furnished, in accordance with section 17 or 18.

taxable wages does not include wages paid or payable by a member of a group.

Part IV—Registration and returns

16 Registration

(1) Subject to subsection (1A), an employer (not being an employer who is registered as an employer) who, during the month commencing on the commencing date or during any subsequent month, pays or is liable to pay, anywhere, wages that, in whole or in part, are taxable wages, shall, within 7 days after the close of that month, apply to the Commissioner, in accordance with a form, and in a manner, determined by the Commissioner, for registration as an employer, and the Commissioner shall register him or her accordingly. (1A) An employer who is not, at any time during a month, a member of a group is not required to apply for registration under subsection (1) within 7 days after the close of the month unless, during the month, the employer pays or is liable to pay, anywhere, wages at a rate in excess of $3,269.23 per week or such higher rate as is prescribed, being wages that, in whole or in part, are taxable wages. (2) A person who, immediately before the commencing date, was registered as an employer under the Pay‑roll Tax Assessment Act 1941 and, but for this subsection, would be required by subsection (1) to apply for registration as an employer within 7 days after the close of the month commencing on the commencing date, shall be deemed to be registered as an employer under this Act.

17 Returns

(1) An employer who is registered or required to apply for registration under section 16 shall, within 7 days after the close of each month, furnish to the Commissioner, in accordance with a form, and in a manner, determined by the Commissioner, a return relating to that month and specifying the taxable wages that were paid or payable by him or her during that month. (1AA) Nothing in this Act requires the furnishing of a return in respect of a period commencing on or after the termination day. (1A) Notwithstanding subsection (1), a Northern Territory employer is not required to furnish to the Commissioner a return relating to a month subsequent to June 1978 unless he or she paid, or was liable to pay, taxable wages during the first‑mentioned month or during an earlier month (not being a month earlier than July 1978). (2) Where the Commissioner is of opinion that it would be unduly onerous to require an employer under subsection (1) to furnish returns in relation to each month, or within 7 days after the close of each month, he or she may, by notice in writing, vary the periods in relation to which, or the time within which, that employer is required to furnish returns under that subsection, and the employer shall, while the notice remains unrevoked, furnish returns accordingly. (3) The Commissioner may, at any time, by notice in writing, revoke any notice given by him or her under subsection (2). (4) Where, immediately before the commencing date, there was in force a notice under subsection 18(2) of the Pay‑roll Tax Assessment Act 1941 varying the periods in relation to which, or the time within which, an employer is required to furnish returns under subsection 18(1) of that Act, the notice shall, on or after the commencing date, have effect for the purposes of this Act as if it had been given under subsection (2) of this section, but where, under the notice, a period commences before, but ends after, the commencing date, that part of the period that occurs before the commencing date shall, for the purposes of this Act, be disregarded. (5) In this section, Northern Territory employer means an employer who is registered under section 16 by reason only of the application of this Act in relation to the Northern Territory in respect of wages paid or payable before 1 July 1978.

18 Exemption from furnishing returns

(1) If the Commissioner is of the opinion that tax will not be payable by an employer, or, if paid, would be refunded, he or she may issue a certificate to that employer exempting him or her from furnishing returns under section 17, and an employer to whom such a certificate is issued may refrain from furnishing returns under that section but shall, unless the contrary is expressed in the certificate, furnish a return relating to each financial year within 21 days after the close of that financial year. (2) A certificate issued under subsection (1) may be either unconditional or subject to such conditions as are prescribed or as the Commissioner thinks fit. (3) The issue of a certificate under subsection (1) does not exempt an employer from the payment of any tax, notwithstanding that it may have the effect of postponing the time for payment of any tax. (4) Where, immediately before the commencing date, there was in force a certificate under subsection 19(1) of the Pay‑roll Tax Assessment Act 1941, the certificate shall, on and after the commencing date, have effect, for the purposes of this Act, as if it had been issued under subsection (1) of this section.

19 Further returns

In addition to any return required to be furnished by this Act, the Commissioner may, by notice in writing, call upon an employer or other person to furnish to him or her, within the time specified in the notice, such return, or such further or fuller return, as the Commissioner requires.

20 Commissioner to obtain information and evidence

(1) For the purpose of inquiring into, or ascertaining, the liability of a person under this Act, the Commissioner may, by notice in writing, require a person: (a) to furnish the Commissioner with such information as the Commissioner requires; (b) to attend and give evidence before the Commissioner or before an officer authorized by the Commissioner for the purpose; and (c) to produce any books, documents and other papers in the custody or under the control of the person. (2) The Commissioner may require the person to give the information or evidence on oath, and either orally or in writing, and for that purpose the Commissioner or a person authorized by him or her may administer an oath. (3) Where the person conscientiously objects to making an oath, he or she may make an affirmation that he or she so objects and that the information or evidence he or she will give will be the truth, the whole truth and nothing but the truth, and an affirmation so made is of the same force and effect, and entails the same liabilities, as an oath. (4) A person who is required in pursuance of this section to attend and give evidence before the Commissioner or an officer authorized by the Commissioner for the purposes of an inquiry into, or the ascertaining of, the liability of another person under this Act is entitled to payment of an allowance in respect of his or her expenses of attending and giving evidence of an amount determined by the Commissioner in accordance with the regulations.

21 Returns deemed to be furnished

A return purporting to be furnished and signed by or on behalf of a person shall, until the contrary is proved, be deemed to have been furnished and signed by him or her or with his or her authority.

Part IVA—Grouping provisions

21A Interpretation

In this Part, unless the contrary intention appears:

business, in relation to a person, includes:

(a) a profession or trade;
(b) any other activity carried on for fee, gain or reward; and
(c) the activity, carried on by the person, of employing persons to perform duties for or in connection with another business;

whether carried on by the person alone or together with other persons.

corporation has the same meaning as in the Corporations Act 2001.

deductible amount, in relation to a group in relation to a financial year, means the amount calculated in accordance with the formula: View image in the official source

A is the number of whole dollars in the total amount of the taxable wages paid or payable during the financial year by members of the group;

B is the number of whole dollars in the total amount of the taxable wages and the interstate wages paid or payable during the financial year by the members of the group;

C is:

(a) in the case of the financial year that commenced on 1 July 1985—$170,000; or
(b) in the case of a subsequent financial year:
(i) in a case where the relevant amount for the purposes of section 14 in relation to the financial year is ascertained in accordance with subsection 14(4D) or (4E) and subsection 14(4F) does not apply—that relevant amount; or
(ii) in a case where there are, in accordance with subsection 14(4F), 2 or more relevant amounts for the purposes of section 14 applicable to periods in that year—the sum of the amounts calculated in accordance with subparagraph 14(4A)(h)(i);

D is the factor calculated in accordance with the formula View image in the official source, where:

E is:

(c) in the case of the financial year that commenced on 1 July 1985—the number of whole days in the initial period during which there was a designated group employer in respect of the group; or
(d) in the case of a subsequent financial year—the number of whole days in the financial year during which there was a designated group employer in respect of the group;

F is:

(e) in the case of the financial year that commenced on 1 July 1985—the number of days in the initial period in respect of which no taxable or interstate wages were paid or payable by any member of the group; or
(f) in the case of a subsequent financial year—the number of days in the financial year in respect of which no taxable or interstate wages were paid or payable by any member of the group; and

G is the number of days in the financial year; and

H is so much of the total amount of the taxable wages and the interstate wages paid or payable during the financial year by the members of the group as exceeds the amount calculated by multiplying the amount represented by component C by the factor represented by component D.

designated group employer, in relation to a group, means the member of the group who is for the time being the designated group employer in respect of the group pursuant to section 21G.

financial year means the financial year that commenced on 1 July 1985 or a subsequent financial year.

initial period means the period commencing on the day on which this section comes into operation and ending on 30 June 1986.

interstate wages means wages that are taxable wages within the meaning of a corresponding law.

return period, in relation to an employer, means the period in relation to which the employer is required to furnish a return under section 17 or 18.

21B Grouping of corporations

For the purposes of this Act, 2 corporations constitute a group if they are related bodies corporate for the purposes of the Corporations Act 2001.

21C Grouping where employees used in another business

(1) For the purposes of this Act, where: (a) an employee of an employer performs duties wholly or principally for or in connection with a business carried on by another person (whether carried on together with the employer or otherwise); or (b) an employer has, in respect of the employment of, or the performance of duties by, an employee of the employer, an agreement with another person relating to a business carried on by that other person, that employer and each of the other persons carrying on that business constitute a group. (2) In this section, agreement means an agreement, arrangement or understanding, whether formal or informal, express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings.

21D Grouping of commonly controlled businesses

(1) For the purposes of this Act, where a person has, or 2 or more persons together have, a controlling interest in each of 2 businesses, the persons who carry on those businesses constitute a group. (2) For the purposes of this section, a person, or 2 or more persons together, shall be taken to have a controlling interest in a business if, and only if: (a) in the case of a business carried on by a corporation: (i) any one or more of the directors of the corporation, being a director or directors who is or are entitled to exercise a majority in voting power at meetings of the directors, is or are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of that person or of those persons acting together; or (ii) that person or those persons acting together may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, 50% or more of the voting power attached to voting shares issued by the corporation; (b) in the case of a business carried on by a partnership, that person or those persons: (i) owns, or own together (whether or not beneficially), 50% or more of the capital of the partnership; or (ii) is, or are together, entitled (whether or not beneficially) to 50% or more of any profits of the partnership; (c) in the case of a business carried on by the trustee of a trust—that person (whether or not as the trustee of another trust) is the beneficiary, or those persons (whether or not as the trustees of another trust) are together the beneficiaries, in respect of 50% or more of the value of the interests in the first‑mentioned trust; or (d) in any case: (i) whether or not that person is a trustee of a trust, that person is the sole owner of the business; or (ii) whether or not those persons are trustees of a trust, those persons are the owners of the business. (3) A corporation that has a controlling interest in a business shall be deemed, for the purposes of this section, to have a controlling interest in any other business in which another corporation that is a related body corporate of the first‑mentioned corporation for the purposes of the Corporations Act 2001 has a controlling interest. (4) Where: (a) a person has, or persons have together, a controlling interest in a business; and (b) the person or persons who carries on or carry on that business has or have such a controlling interest in another business; the person or persons referred to in paragraph (a) shall, for the purposes of this section, be deemed to have a controlling interest in the business referred to in paragraph (b). (5) Where: (a) a person is a beneficiary under a trust; or (b) 2 or more persons together are beneficiaries under a trust; in respect of 50% or more of the value of the interests in that trust and the trustee or trustees of that trust has or have a controlling interest in a business, that beneficiary or those beneficiaries shall, for the purposes of this section, be deemed to have a controlling interest in that business. (6) A reference in this section to 2 businesses does not include a reference to 2 businesses both of which are owned by the same person, not being a trustee, or by the trustee or trustees of a trust. (7) A person who, as the result of the exercise of a power or discretion by the trustee of a discretionary trust, or by any other person or by that trustee and another person, may benefit under that trust shall be deemed, for the purposes of this section, to be a beneficiary in respect of 50% or more of the value of the interests in that trust.

21E Smaller groups subsumed into larger groups

(1) Subject to subsection (2), where a person is, whether or not by virtue of this subsection, a member of 2 or more groups (each of which is in subsection (2) referred to as a smaller group), all of the members of those groups constitute, for the purposes of this Act, one group. (2) A group which, but for this subsection, would be a smaller group ceases to be a group if its members are members of a group by virtue of subsection (1).

21F Exclusion of persons from groups

(1) Where: (a) a person (in this subsection referred to as the independent person) is a member of a group; and (b) the Commissioner is satisfied, having regard to: (i) the nature and degree of ownership or control of each of the businesses carried on by members of the group; (ii) the nature of those businesses; and (iii) any other matters that the Commissioner considers relevant, that the business, or each of the businesses, carried on by the independent person is carried on substantially independently of, and is not substantially connected with the carrying on of, a business carried on by any other member of that group; the Commissioner may, by order in writing served on the independent person, exclude the independent person from, or deem the independent person to have been excluded from, that group with effect from such date, not being a date later than the date of the order, as is specified in the order and, if the Commissioner does so, the Commissioner may specify in the order such circumstances in relation to the making of the order as the Commissioner considers appropriate. (2) The Commissioner shall not make an order under subsection (1) excluding a corporation from a group of which another corporation is or was a member with effect from a date specified in the order if the first‑mentioned corporation is or was a related body corporate of the second‑mentioned corporation for the purposes of the Corporations Act 2001 on that date. (3) Where: (a) an order under subsection (1) excluding a person from a group specifies circumstances in relation to the making of the order; and (b) any of those circumstances changes in a material respect; the person shall notify the Commissioner in writing within 7 days after that change. (4) A person who contravenes subsection (3) is, in respect of each day on which the person so contravenes that subsection (including the day of a conviction of an offence against this subsection or a subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50. (5) Where: (a) a person has been excluded from a group pursuant to an order under subsection (1); and (b) the Commissioner is no longer satisfied as mentioned in paragraph (1)(b); the Commissioner may, by notice in writing served on the person, revoke the order with effect from: (c) in a case to which paragraph (d) does not apply—the date of service of the notice; or (d) in a case where: (i) the order specifies circumstances in relation to the making of the order; and (ii) the reason, or one of the reasons, for the revocation of the order is a change in a material respect in any of those circumstances; the date on which that change occurred or, if there are 2 or more such changes, the date on which the earliest of those changes occurred.

21G Designated group employer

(1) The members of a group may lodge with the Commissioner a notice in writing, in a form approved by the Commissioner, signed by or on behalf of each member of the group, designating one of the members of the group to be the designated group employer in respect of the group for the purposes of this Act. (2) The designated member of the group commences to be the designated group employer in respect of the group on the first day of: (a) the return period that last commenced before the date of lodgment of the notice; or (b) such later return period as is specified in the notice. (3) The designated group employer in respect of a group ceases to be the designated group employer in respect of that group on and from the first day of the return period relating to the designated group employer during which: (a) the composition of the group alters; or (b) the members of the group lodge with the Commissioner a notice in writing, signed by or on behalf of each of them who is known to the Commissioner to be a member of the group, revoking the designation; whichever first occurs. (4) A notice under paragraph (3)(b) lodged by the members of a group has no effect unless: (a) before the notice is lodged, the Commissioner gives a written consent to the lodgment; or (b) the members of the group, at the time the notice is lodged, lodge a further notice under subsection (1) designating another of the members of the group to be the designated group employer.

21H Nominated deduction

(1) For the purpose of ascertaining the tax payable by a designated group employer, there shall, subject to this section, be deducted, from the amount of wages included in a return furnished in accordance with section 17 or 18, or from the amount of wages assessed by the Commissioner pursuant to section 23, being an amount of wages payable during the return period that last commenced before the date of lodgment of the notice under subsection 21G(1) designating the employer: (a) where the return or assessment relates to a period of one month—the statutory amount; (b) where the return or assessment relates to a part of a month—the amount calculated in accordance with the formula View image in the official source, where: A is the statutory amount; B is the number of whole days in that part of the month; and C is the whole number of days in the month; and (c) where the return or assessment relates to a period of more than a month—the amount calculated in accordance with the formula View image in the official source, where: A is the statutory amount; B is the number of whole months in the period; C is the number of whole days in any part of a month included in the period; and D is the number of days in the last‑mentioned month. (2) For the purposes of subsection (1), the statutory amount in relation to a designated group employer is the amount specified in a nomination referred to in subsection (3) or, if there is no such nomination, nil. (3) A notice under subsection 21G(1) may contain a nomination of the amount (being an amount calculated in the manner specified in the form approved for the purposes of that subsection but not exceeding the relevant amount as defined in subsection 12(9)) of the deduction claimed to be made on behalf of the group by the designated group employer in respect of each month. (4) The Commissioner may, at any time: (a) on an application in writing signed by or on behalf of each person known to the Commissioner to be a member of a group; or (b) of the Commissioner’s own motion; make a determination specifying an amount, not exceeding the relevant amount as defined in subsection 12(9), that may be claimed by the designated group employer in respect of that group as the statutory amount, and the amount so specified shall, with effect from such date as is specified in the determination (which may be a date earlier than the date of the determination), notwithstanding any other provision of this section, be deemed to be the statutory amount in relation to the designated group employer. (5) The Commissioner shall, as soon as practicable after making a determination under subsection (4), cause notice in writing of the determination to be served on the designated group employer concerned. (6) The Commissioner may, by notice in writing served on the designated group employer concerned, revoke or vary a determination under subsection (4) with effect from such date as is specified in the notice (which may be a date earlier than the date of the notice).

21J Annual adjustments

(1) This section applies in relation to a group at least one member of which paid or was liable to pay taxable wages or interstate wages for the whole of a financial year. (1A) This section does not apply in relation to the financial year commencing on 1 July 1987 or any subsequent financial year. (2) A reference in this section to the annual amount of tax paid or payable by the members of a group in respect of a financial year is a reference to the amount ascertained by applying the appropriate rate or rates of tax prescribed by the Pay‑roll Tax (Territories) Act 1971 to the amount calculated in accordance with the formula View image in the official source where: A is the total amount of the taxable wages paid or payable by the members of the group during the financial year; and B is so much of the deductible amount (if any) in relation to the group in relation to the financial year as does not exceed the total amount of taxable wages paid or payable by the members of the group during the financial year. (3) A reference in this section to the actual amount of tax paid or payable in respect of a financial year by the members of a group is a reference to the amount of tax referred to in section 10 that is payable by members of the group in respect of taxable wages paid or payable during that year. (4) Where the actual amount of tax paid or payable in respect of a financial year by the members of a group exceeds the annual amount of tax paid or payable by the members of that group in respect of thatyear, the Commissioner shall, upon application made before the end of the next succeeding financial year by the person who is the designated group employer in respect of the group on 30 June in the first‑mentioned financial year: (a) refund to the person the amount of the excess; or (b) apply the amount of the excess against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, this Act or any other Act of which the Commissioner has the general administration, and refund any part of the amount not so applied. (5) Where the annual amount of tax paid or payable in respect of a financial year by the members of a group exceeds the actual amount of tax paid or payable in respect of that year by the members of the group: (a) the person who is the designated group employer in respect of that group on 30 June in that year; and (b) the members of the group who paid or were liable to pay taxable wages during that year; are jointly and severally liable to pay, in addition to tax referred to in section 10, tax equal to the amount of the excess, being tax in respect of those wages.

21K Part‑year adjustments

(1) This section applies in relation to a group at least one member of which paid or was liable to pay taxable wages or interstate wages for a continuous part of a financial year and no member of which paid or was liable to pay any such wages during the whole of that year. (2) In this section, group period, in relation to a group, in relation to a financial year, means a continuous part of a financial year for which at least one member of the group paid or was liable to pay taxable wages or interstate wages. (2A) This section does not apply in relation to a group period ending on or after the termination day. (3) A reference in this section to the total amount of tax paid or payable by the members of a group in respect of a group period in a financial year is a reference to the amount ascertained by applying the appropriate rate or rates of tax prescribed by the Pay‑roll Tax (Territories) Act 1971 to the amount calculated in accordance with the formula View image in the official source where:

A is the total amount of the taxable wages paid or payable by the members of the group during that period; and

B is so much of the deductible amount in relation to the group in relation to the financial year as does not exceed the total amount of taxable wages paid or payable by the members of the group during the group period.

(4) A reference in this section to the actual amount of tax paid or payable in respect of a group period by the members of a group is a reference to the amount of tax referred to in section 10 that is payable by members of the group in respect of that period. (5) Where the actual amount of tax paid or payable in respect of a group period in a financial year by the members of a group exceeds the total amount of tax paid or payable by the members of that group in respect of that period, the Commissioner shall, upon application made before the end of the next succeeding financial year by the person who is the designated group employer in respect of the group at the end of the group period: (a) refund to the person the amount of the excess; or (b) apply the amount of the excess against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, this Act or any other Act of which the Commissioner has the general administration, and refund any part of the amount not so applied. (6) Where the total amount of tax paid or payable in respect of a group period in a financial year by the members of a group exceeds the actual amount of tax paid or payable in respect of that period by the members of the group: (a) the person who is the designated group employer in respect of that group at the end of the group period; and (b) the members of the group who paid, or were liable to pay, taxable wages during the group period; are jointly and severally liable to pay, in addition to tax referred to in section 10, tax equal to the amount of the excess, being tax in respect of those wages.

Part V—Collection and recovery of tax

22 Time for payment of tax

(1) An employer liable to pay tax referred to in section 10 shall pay the tax within the time within which he or she is required by this Act to furnish the return of the wages in respect of which the tax is payable. (2) An employer liable to pay tax referred to in section 15A in respect of taxable wages paid or payable during a financial year shall pay the tax within the time within which he or she is required by this Act to furnish the return in respect of the month or period that ends on the last day of the financial year. (3) Subject to sections 25 and 26: (a) tax referred to in section 10 is due and payable at the expiration of the time referred to in subsection (1) of this section; (b) tax referred to in section 15A is due and payable at the expiration of the time referred to in subsection (2) of this section. (c) tax referred to in subsection 21J(5) in respect of a financial year is due and payable on the twenty‑second day after the end of the financial year; and (d) tax referred to in subsection 21K(6) in respect of a period is due and payable on the eighth day after the end of the period. (4) Subject to sections 25 and 26, additional tax under section 42 is due and payable on the date specified in the notice of assessment of the additional tax as the date on which the additional tax is due and payable.

23 Assessments

(1) Where the Commissioner finds in any case that tax or further tax is payable by an employer, the Commissioner may: (a) assess the amount of wages paid or payable by the employer; and (b) calculate the tax or further tax payable thereon. (2) Where: (a) an employer makes default in furnishing a return; (b) the Commissioner is not satisfied with the return furnished by an employer; or (c) the Commissioner has reason to believe or suspect that an employer, whether or not he or she has furnished a return, is liable to pay tax; the Commissioner may cause an assessment to be made of the amount of wages in respect of which, in his or her judgment, tax ought to be paid and that person is liable to pay tax in respect of that amount, except in so far as he or she establishes on objection that the assessment is excessive. (3) The Commissioner may make an assessment of the amount of: (a) tax referred to in section 15A; (b) tax referred to in subsection 21J(5); or (c) tax referred to in subsection 21K(6); payable by an employer. (4) As soon as conveniently may be after an assessment is made under this section, the Commissioner shall cause notice in writing of the assessment and of the tax or further tax to be given to the employer liable to pay the tax or further tax. (5) The amount of tax or further tax specified in the notice is payable on or before the date specified in the notice together with any other amount that may be payable in accordance with any other provision of this Act. (6) An omission to give such a notice does not invalidate the assessment and calculation made by the Commissioner.

24 Reduction of tax upon amendment of assessment

(1) Where, by reason of an amendment of an assessment, an employer’s liability to tax is reduced, the amount by which the tax is so reduced shall be taken, for the purposes of section 27, never to have been payable. (2) In subsection (1), tax includes: (a) a further tax; and (b) additional tax under section 42.

25 Refunds

(1) Where the Commissioner finds in any case that tax has been overpaid by an employer, the Commissioner shall: (a) refund the amount of any tax overpaid; or (b) apply the amount of any tax overpaid against any liability of the employer to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount not so applied. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

25A Employer leaving Australia

(1) Where the Commissioner has reason to believe that an employer may leave Australia before tax becomes due and payable by the employer, the tax is due and payable on such date as the Commissioner fixes and notifies to the employer. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 42.

26 Time to pay—extensions and instalments

(1) The Commissioner may, in such cases as he or she thinks fit: (a) extend the time for payment of any tax by such period as he or she considers the circumstances warrant; or (b) permit the payment of tax to be made by instalments within such time as he or she considers the circumstances warrant. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 42.

27 Penalty for unpaid tax

(1) If any tax remains unpaid after the time when it became due and payable or would, but for section 26, have become due and payable, additional tax is due and payable by way of penalty by the person liable to pay the tax at the rate of 20% per annum on the amount unpaid, computed from that time or, where, under section 26, the Commissioner has extended the time for payment of the tax or has permitted the payment of the tax to be made by instalments, from such date as the Commissioner determines, not being a date prior to the date on which the tax was originally due and payable. (2) Where additional tax is payable by a person under this section in relation to an amount of tax and: (a) the Commissioner is satisfied that: (i) the circumstances that contributed to the delay in payment of the tax were not due to, or caused directly or indirectly by, an act or omission of the person; and (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; (b) the Commissioner is satisfied that: (i) the circumstances that contributed to the delay in payment of the tax were due to, or caused directly or indirectly by, an act or omission of the person; (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and (iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional tax or part of the additional tax; or (c) the Commissioner is satisfied that there are special circumstances by reason of which it would be fair and reasonable to remit the additional tax or part of the additional tax; the Commissioner may remit the additional tax or part of the additional tax. (3) Where judgment is given by, or entered in, a court for the payment of: (a) an amount of tax; or (b) an amount that includes an amount of tax; then: (c) the tax shall not be taken, for the purposes of subsection (1), to have ceased to be due and payable by reason only of the giving or entering of the judgment; and (d) if the judgment debt carries interest, the additional tax that would, but for this paragraph, be payable under this section in relation to the tax shall, by force of this paragraph, be reduced by: (i) in a case to which paragraph (a) applies—the amount of the interest; or (ii) in a case to which paragraph (b) applies—an amount that bears the same proportion to the amount of the interest as the amount of the tax bears to the amount of the judgment debt. (4) In this section, unless the contrary intention appears, tax includes: (a) further tax; and (b) additional tax under section 42.

28 Recovery of tax

(1) Any tax, when it becomes due and payable is a debt due to the Commonwealth and is payable at such place as is prescribed. (2) Any tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his or her official name. (3) In this section, tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

29 Substituted service

(1) If, in proceedings against an employer for the recovery of tax, the defendant: (a) is absent from Australia and has not, to the knowledge of the Commissioner after reasonable inquiry in that behalf, any attorney or agent in Australia on whom service of process can be effected; or (b) cannot after reasonable inquiry be found; any process in the proceedings may, without leave of the court, be served on him or her by post addressed to his or her last known place of business or residence in Australia. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

30 Liquidator to give notice

(1) A person who is a liquidator of a company, being a company that is being wound‑up and is an employer registered or required to be registered under this Act, shall, within 14 days after he or she has become liquidator of that company, give notice in writing to the Commissioner of his or her appointment as liquidator. (2) The Commissioner shall, as soon as practicable after the receipt by him or her of the notice, notify to the liquidator the amount that appears to the Commissioner to be sufficient to provide for any tax that is or will become payable by the company. (3) Subject to subsection (3A), the liquidator: (a) shall not, without the leave of the Commissioner, part with any of the assets of the company until the liquidator has been so notified; (b) shall set aside, out of the assets available for payment of ordinary debts of the company, assets to the value of an amount that bears to the value of the assets available for payment of ordinary debts of the company the same proportion as the amount notified by the Commissioner under subsection (2) bears to the sum of: (i) the amount notified by the Commissioner under subsection (2); (ii) any amount of prescribed tax that the Commissioner is required to notify to the liquidator under an Act other than this Act and has so notified; and (iii) the aggregate of the ordinary debts of the company (excluding any debt in respect of tax or prescribed tax); and (c) is, to the extent of the value of the assets that the liquidator is so required to set aside, liable as trustee to pay the tax. (3A) Nothing in paragraph (3)(a) prevents the liquidator parting with assets of the company for the purpose of paying debts of the company that are not ordinary debts of the company. (3B) For the purposes of subsections (3) and (3A), a debt of the company is an ordinary debt if: (a) the debt is an unsecured debt; and (b) the debt is not required, under a law of the Commonwealth or of a State or Territory, to be paid in priority to some or all of the other debts of the company. (3C) In subsection (3), prescribed tax means any amount that the Commissioner is required to notify under a section of another Act that corresponds to this section. (4) If the liquidator refuses or fails to comply with any provision of this section or refuses or fails as trustee duly to pay the tax for which the liquidator is liable under subsection (3), the liquidator: (a) is, to the extent of the value of the assets that the liquidator is required under subsection (3) to set aside, personally liable to pay tax; and (b) is guilty of an offence punishable on conviction by a fine not exceeding $1,000. (5) Where 2 or more persons are liquidators of a company, the obligations and liabilities attaching to a liquidator under this section attach to each of those persons, but, where any one of those persons has paid any of the tax due in respect of the company being wound‑up, the other person or each of the other persons is liable to pay to that person his or her equal share of the amount of the tax so paid. (7) Nothing in this section limits the liability of a liquidator under section 65. (8) In this section, unless the contrary intention appears, tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

31 Agent for absentee principal winding‑up of business

(1) Where an agent for an absentee principal has been required by the principal to wind‑up the business of his or her principal, he or she shall, before taking any steps to wind‑up the business, notify the Commissioner of his or her intention to do so, and shall set aside such sum out of the assets of the principal as appears to the Commissioner to be sufficient to provide for any tax that may become payable. (2) An agent who refuses or fails to give notice to the Commissioner or refuses or fails to provide for payment of tax as required by this section is personally liable for any tax that becomes payable in respect of the business of the principal. (3) In this section, tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

32 Where tax not paid during lifetime

(1) The following provisions of this section apply where, at the time of an employer’s death, tax due by the employer has not been assessed or paid. (2) The Commissioner has the same powers and remedies for the assessment and recovery of tax from the trustees of the estate of the employer in respect of the liability to which the employer was subject as he or she would have had against the employer if he or she were alive. (3) The trustees shall furnish such of the returns referred to in Part IV as have not been furnished by the deceased and such other returns as the Commissioner requires. (3A) Where the trustees are unable or refuse or fail to furnish a return, the Commissioner may estimate and make an assessment of the amount of wages in respect of which, in the Commissioner’s judgment, tax ought to be paid. (4) The trustees are subject to additional tax to the same extent as the deceased employer would have been subject to additional tax if he or she were alive, but the Commissioner may, in a particular case, for reasons that he or she thinks sufficient, remit the whole or part of the additional tax. (5) The amount of any tax payable by the trustees is a charge on all the deceased employer’s estate in their hands in priority to all other encumbrances other than charges in respect of debts payable to the Commissioner. (6) In this section, unless the contrary intention appears, tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

34 Where no administration of estate of deceased employer

(1) Where, in respect of the estate of a deceased employer, probate has not been granted, or letters of administration have not been taken out, within 6 months of his or her death, the Commissioner may cause an assessment to be made of the amount of tax due by the deceased employer. (2) The Commissioner shall cause notice of the assessment to be published twice in a daily newspaper circulating in the State or Territory in which the deceased employer resided. (3) A person who claims an interest in the estate of the deceased employer and who is dissatisfied with the assessment may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953. (4) Subject to an amendment of the assessment in accordance with this Act, the assessment so made is conclusive evidence of the indebtedness of the deceased employer to the Commissioner. (5) The Commissioner may issue an order, in such form as he or she thinks appropriate, authorizing any member of the police force of the Commonwealth, or of a State or of a Territory, or any other person named in the order, to levy the amount of tax due by the deceased employer, with costs, by distress and sale of any property of the deceased employer. (6) Upon the issue of such an order, the member or person so authorized has power to levy that amount in accordance with the order. (7) In spite of subsections (4), (5) and (6), if probate of the will, or letters of administration of the estate, of the deceased employer is or are granted to a person, and the person is dissatisfied with the assessment, the person may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953. (7A) Part IVC of the Taxation Administration Act 1953 applies in relation to an objection under subsection (3) or (7) as if the person were the deceased employer. (8) In this section, tax includes: (a) further tax; and (b) additional tax under section 42; and in subsection (5) tax also includes additional tax under section 27.

35 Joint taxpayers

(1) Where 2 or more persons are jointly liable to pay tax, they are jointly and severally liable to pay the tax. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

36 Commissioner may collect tax from person owing money to employer

(1) The Commissioner may, by notice in writing (a copy of which shall be furnished to the employer) require: (a) a person by whom any money is due or accruing, or may become due, to an employer; (b) a person who holds, or may subsequently hold, money for or on account of an employer; (c) a person who holds, or may subsequently hold, money for or on account of some other person for payment to an employer; or (d) a person having authority from another person to pay money to an employer; to pay to the Commissioner, either forthwith upon the money becoming due or being held, or at or within a time specified in the notice (not being a time before the money becomes due or is held): (e) so much of the money as is sufficient to pay an amount due in respect of tax by the employer, or the whole of the money when it is equal to or less than that amount; or (f) such amount as is specified in the notice out of each of any payments that the person so notified becomes liable from time to time to make to the employer, until the amount due in respect of tax by the employer is satisfied; and may at any time, by further notice in writing, amend or revoke the first‑mentioned notice, or extend the time for making any payment in pursuance of that notice. (1A) A person who refuses or fails to comply with a notice under subsection (1) is guilty of an offence punishable on conviction by a fine not exceeding $1,000. (1B) Where a person (in this subsection referred to as the convicted person) is convicted before a court of an offence against subsection (1A) in relation to the refusal or failure of the convicted person or another person to comply with a notice under this subsection (1), the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice. (2) A person making a payment in pursuance of this section shall be deemed to have been acting under the authority of the employer and of all other persons concerned and is, by force of this subsection, indemnified in respect of that payment. (3) If the Commissioner receives a payment in respect of the amount due by the employer before payment is made by the person so notified, he or she shall forthwith give notice of receipt of the payment to that person. (4) Where: (a) money has been paid by a person to a building society in respect of the issue of shares in the capital of the society (not being shares listed for quotation on a Stock Exchange); and (b) the money has not been repaid; the money shall, for the purposes of this section, be taken: (c) in a case where the money is repayable on demand—to be due by the building society to the person; or (d) in any other case—to be money that may become due by the building society to the person. (5) Where, but for this subsection, money is not due, or repayable on demand, to a person unless a condition is fulfilled, the money shall be taken, for the purposes of this section, to be due, or repayable on demand, as the case may be, to the person notwithstanding that the condition has not been fulfilled. (6) In this section:

building society means a society registered or incorporated as a building society, co‑operative housing society or other similar society under the law in force in a State or Territory.

person includes a company, a partnership, the Commonwealth, a State, a Territory and any public authority (whether incorporated or unincorporated) of the Commonwealth or a State or Territory.

tax includes:

(a) further tax;
(b) additional tax under section 27 or 42;
(c) a judgment debt or costs in respect of:
(i) tax;
(ii) further tax; or
(iii) additional tax under section 27 or 42;
(d) any fine or costs imposed by a court in respect of:
(i) an offence against this Act or the regulations; or
(ii) any other taxation offence within the meaning of Part III of the Taxation Administration Act 1953 that relates to this Act or the regulations; and
(e) any amount ordered by a court, upon the conviction of a person for an offence of a kind referred to in paragraph (d), to be paid by the person to the Commissioner.

37 Evidence

(1) The production of a notice of assessment, or of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of assessment, is conclusive evidence of the due making of the assessment and (except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review of, or appeal against, the assessment) that the amount and all the particulars of the assessment are correct. (2) The production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a document issued or given by the Commissioner, a Second Commissioner or a Deputy Commissioner is conclusive evidence that the document was so issued or given. (3) The production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of or extract from a return or notice of assessment is evidence of the matter set forth in the document so produced to the same extent as the original return or notice would be if it were produced.

Part VII—Penalty tax

42 Penalty for failure to furnish return etc.

(1) Where an employer refuses or fails to furnish, when and as required under or pursuant to this Act or the regulations to do so, a return, or any information, relating to wages, the employer is liable to pay, by way of penalty, additional tax equal to double the amount of tax payable by the employer in respect of the wages. (2) Where: (a) an employer: (i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, that is false or misleading in a material particular; or (ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, any matter or thing without which the statement is misleading in a material particular; and (b) the tax properly payable by the employer exceeds the tax that would have been payable by the employer if it were assessed or determined on the basis that the statement were not false or misleading, as the case may be; the employer is liable to pay, by way of penalty, additional tax equal to double the amount of the excess. (3) Where, but for this subsection, an amount of additional tax, being an amount less than $20, is payable by an employer under this section in respect of an act or omission, then, by force of this subsection, the amount of the additional tax shall be taken to be $20. (4) The Commissioner shall make an assessment of the additional tax payable by an employer under this section and shall, as soon as practicable after the assessment is made, cause notice in writing of the assessment to be given to the employer. (5) Nothing in this Act shall be taken to preclude notice of an assessment made in respect of an employer under subsection (4) from being incorporated in notice of any other assessment made in respect of the employer under this Act. (6) The Commissioner may, in the Commissioner’s discretion, remit the whole or any part of the additional tax payable by an employer under this section, but, for the purposes of the application of subsection 33(1) of the Acts Interpretation Act 1901 to the power of remission conferred by this subsection, nothing in this Act shall be taken to preclude the exercise of the power at a time before an assessment is made under subsection (4) of the additional tax. (7) A reference in subsection (2) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes a statement: (a) made in an application, certificate, declaration, notification, objection, return or other document made, given or furnished, or purporting to be made, given or furnished, under or pursuant to this Act or the regulations; (b) made in answer to a question asked of a person under or pursuant to this Act or the regulations; (c) made in any information furnished, or purporting to be furnished, under or pursuant to this Act or the regulations; or (d) made in a document furnished to a taxation officer otherwise than under or pursuant to this Act or the regulations; but does not include a statement made in a document produced pursuant to paragraph 20(1)(c). (8) A reference in subsection (2) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement: (a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person; (b) made in answer to a question asked by the person; or (c) made in any information furnished to the person. (9) In this section:

data processing device means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.

taxation officer means a person exercising powers, or performing functions under, pursuant to or in relation to this Act or the regulations.

Part IX—Miscellaneous

63 Objections

An employer who is dissatisfied with: (a) an assessment made by the Commissioner under this Act in relation to the employer; or (b) a determination made by the Commissioner under this Act in relation to the employer; or (c) a decision made by the Commissioner under this Act by which the employer’s liabilty to pay tax is affected; may object against the assessment, determination or decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

64 Public officer of company

(1) The Commissioner may, by notice served on a company that is registered, or required to be registered, as an employer under this Act, require the company to appoint, within such period as is specified in the notice, a public officer of the company for the purposes of this Act, and to keep the office of public officer constantly filled. (1A) A person is not capable of being a public officer of a company unless the person: (a) is a natural person who has attained the age of 18 years; (b) is ordinarily resident in Australia; and (c) is capable of understanding the nature of the person’s appointment as the public officer of the company. (2) An appointment of a public officer shall be deemed not to be duly made until after notice of the appointment in writing, specifying the name of the officer, has been given to the Commissioner. (3) If the company refuses or fails duly to appoint a public officer when and as often as such an appointment becomes necessary in accordance with a notice under subsection (1), it is, in respect of each day on which it so refuses or fails to appoint a public officer (including the day of a conviction of an offence against this subsection or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50. (4) Service of a document at the address for service, or on the public officer, of the company is sufficient service on the company for the purposes of this Act or the regulations, and, if at any time there is no public officer, then service on any person acting or appearing to act in the business of the company is sufficient. (5) The public officer is answerable for the doing of all such things as are required to be done by the company under this Act or the regulations, and, in case of default, is liable to the same penalties. (6) Everything done by the public officer that he or she is required to do in his or her representative capacity shall be deemed to have been done by the company and the absence or non‑appointment of a public officer does not excuse the company from the necessity of complying, or from any penalty for refusal or failure to comply, with any of the provisions of this Act or the regulations, but the company is liable to comply with the provisions of this Act or the regulations as if there were no requirement to appoint a public officer. (7) A notice given to or requisition made upon the public officer shall be deemed to be given to or made upon the company. (8) Any proceedings under this Act taken against the public officer shall be deemed to have been taken against the company, and the company is liable jointly with the public officer for any penalty imposed upon him or her. (9) Notwithstanding anything contained in this section, and without in any way limiting, altering or transferring the liability of the public officer of a company, every notice, process or proceeding that, under this Act or the regulations, may be given to, served on or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served on or taken against any director, secretary or other officer of the company or any attorney or agent of the company, and that director, secretary, officer, attorney or agent has the same liability in respect of that notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer. (10) Unless the contrary intention appears, a reference in this section to this Act or the regulations includes a reference to Part III of the Taxation Administration Act 1953 to the extent to which that Part of that Act relates to this Act or the regulations.

65 Agents and trustees

(1) The following provisions apply with respect to every agent and every trustee: (a) He or she is answerable as an employer for the doing of all such things as are required to be done by virtue of this Act in respect of the payment of any taxable wages. (b) He or she shall, in respect of any such wages, furnish the returns and is liable to pay tax thereon, but in his or her representative capacity only, and each return shall, except as otherwise provided by this Act, be separate and distinct from any other. (c) If he or she is an executor or administrator, the returns shall be the same, as far as practicable, as those that the deceased person, if living, would have been liable to furnish. (d) Where as agent or trustee he or she pays tax, he or she may recover the amount so paid from the person in whose behalf he or she paid it, or deduct it from any money in his or her hands belonging to that person. (e) He or she shall retain from time to time out of any money which comes to him or her in his or her representative capacity so much as is sufficient to pay the tax that is or will become due in respect of such wages. (f) He or she is personally liable for the tax payable in respect of such wages if, after the Commissioner has required him or her to furnish a return, or while the tax remains unpaid, he or she disposes of or parts with any fund or money that comes to him or her and from or out of which tax could legally be paid, but he or she is not otherwise personally liable for the tax, but the Commissioner may, upon application by the agent or trustee, permit disposal of the fund or money or such part thereof as he or she considers necessary. (g) He or she is, by force of this section, indemnified in respect of all payments that he or she makes in pursuance of this Act or the requirements of the Commissioner. (h) For the purpose of ensuring the payment of tax, the Commissioner has the same remedies against attachable property of any kind vested in, under the control or management of, or in the possession of, any agent or trustee as he or she would have against the property of any other person in respect of tax, and in as full and ample a manner. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

66 Person in receipt or control of money for absentee

(1) Subject to this Act, the following provisions apply with respect to a person who has the receipt, control or disposal of money belonging to a person who is resident out of Australia and liable to pay tax under this Act: (a) He or she shall, when required by the Commissioner, pay the tax due and payable by the person on whose behalf he or she has the control, receipt or disposal of money. (b) Where he or she pays tax in accordance with paragraph (a), he or she may recover the amount so paid from the person on whose behalf he or she paid it or deduct it from any money in his or her hands belonging to that person. (c) He or she shall retain from time to time out of any money that comes to him or her on behalf of the person resident out of Australia so much as is sufficient to pay the tax that is or will become due by that person. (d) He or she is personally liable for the tax payable by him or her on behalf of the person resident out of Australia after the tax becomes payable, or if, after the Commissioner has required him or her to pay the tax, he or she disposes of or parts with any fund or money then in his or her possession, or that comes to him or her, and from or out of which the tax could legally be paid, but he or she is not otherwise personally liable for the tax, but the Commissioner may, upon application, permit disposal of the fund or money or such part thereof as he or she considers necessary. (e) He or she is, by force of this section, indemnified in respect of all payments that he or she makes in pursuance of this Act or the requirements of the Commissioner. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

67 Books, accounts etc. to be preserved

(1) A person who is an employer registered or required to be registered under this Act shall, for the purposes of this Act, keep books or accounts in the English language, and shall preserve those books or accounts for a period of not less than 5 years after the completion of the transactions to which they relate.

Penalty: $2,000.

(2) This section does not apply so as to require the preservation of any books, accounts or documents: (a) in respect of which the Commissioner has notified the employer that such preservation is not required; or (b) of a company that has gone into liquidation and has been finally dissolved.

68 Access to books etc.

(1) For the purposes of this Act, an officer authorized by the Commissioner to exercise powers under this section: (a) may, at all reasonable times, enter upon any land; (b) shall have full and free access at all reasonable times to all books, documents and other papers; and (c) may, for those purposes, take extracts from, and make copies of, any books, documents or papers. (2) An officer who enters upon land in pursuance of this section is not authorized to remain on the land if, on request by the occupier of the land, he or she does not produce a certificate in writing under the hand of the Commissioner certifying that he or she is an officer authorized to exercise powers under this section.

69 Release of employers in cases of hardship

(1) In any case where it is shown to the satisfaction of a Board consisting of the Commissioner, the Secretary to the Department of Finance and the Comptroller‑General of Customs, or of such substitutes for all or any of them as the Minister appoints from time to time, that: (a) an employer has suffered such a loss or is in such circumstances; or (b) owing to the death of a person who, if he or she had lived, would have been liable to pay tax, the dependants of that person are in such circumstances, that the exaction of the full amount of tax will entail serious hardship, the Board may release the employer or the trustee of the estate of the deceased person, as the case may be, wholly or in part from his or her liability, and the Commissioner may make such entries as are necessary for that purpose. (2) The Commissioner or his or her substitute shall be Chairman of the Board, and the decision of the majority prevails. (3) Where an application is made for release in respect of an amount of tax, if that amount is not less than $1,000, the Board shall, and if that amount is less than $1,000, the Board may, refer the application to the Tribunal and shall notify the applicant in writing of its having done so. (4) The President of the Tribunal shall designate the Registrar, a District Registrar or a Deputy Registrar of the Tribunal to be a designated person: (a) for the purposes of dealing with the application; or (b) for the purposes of dealing with applications under this section included in a specified class of applications. (5) The applicant may appear before the designated person or the designated person may require the applicant to appear before him or her, either in person or by a representative, and the designated person may examine the applicant or his or her representative upon oath or affirmation concerning any statements which the applicant has, or desires to have, placed before the Board constituted by this section. (6) The designated person shall be assisted in his or her examination of the applicant by an officer employed in the Australian Taxation Office who is a qualified accountant. (7) The designated person may permit the taxpayer to be assisted at the examination by such persons as the designated person considers the circumstances justify. (8) A record shall be made of the information elicited by the designated person during his or her examination. (9) The designated person shall submit a report to the Board constituted by this section upon the facts disclosed by his or her examination, and shall draw the attention of that Board to any facts that, in his or her opinion, have particular bearing upon the application for release from tax. (10) The report shall be accompanied by the record referred to in subsection (8). (11) In this section, tax includes: (a) further tax; and (b) additional tax under section 27 or 42.

70 Regulations

(1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular: (b) prescribing penalties not exceeding a fine of $500 for offences against the regulations; (c) for the purposes of the definition of relevant amount in subsection 12(9), paragraphs 14(4C)(a) and (b) and subsection 16(1A); and (d) making such consequential and transitional provisions as are necessary for the purposes of the application of regulations made under paragraph (c). (1A) Before making regulations under paragraph (1)(c), the Governor‑General shall take into consideration any recommendation with respect to an amount to be prescribed under that paragraph made to the Minister by the Minister for Territories and Local Government. (2) Without limiting the generality of subsection (1), the regulations may make provision with respect to the place at which, and the manner in which, a return, objection, declaration, notice, application or other document required or permitted by this Act to be made, furnished or given to, or by, or lodged with, the Commissioner may be, or is to be, so made, furnished, given or lodged.