10Pay‑roll tax

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.