sec.15Exemption from payroll tax and mental health levy—certain CWA wages

### sec.15 Exemption from payroll tax and mental health levy—certain CWA wages CWA is not required to lodge a return. Divisions 3 to 5 apply to CWA as if— a reference in section 20 to the periodic deduction were a reference to the taxable wages paid or payable by CWA during the periodic return period; and a reference in section 29 to the annual deduction were a reference to the taxable wages paid or payable by CWA during the financial year; and a reference in section 37 to the final deduction were a reference to the taxable wages paid or payable by CWA during the final period. For divisions 5A to 5C , CWA’s periodic levy liability, annual levy liability and final levy liability are nil. However, CWA is required to lodge a return and subsections (2) and (3) do not apply if— wages are paid or payable by CWA in carrying on a business activity predominantly on a commercial basis ( CWA’s commercial wages ); or CWA is a member of a group. If subsection (4) (a) applies and subsection (4) (b) does not apply— payroll tax payable is the amount bearing the same proportion to payroll tax payable on CWA’s taxable wages as CWA’s commercial wages bear to taxable wages before deducting the prescribed amount; and CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining CWA’s periodic levy liability, annual levy liability and final levy liability. If subsection (4) (b) applies— the annual amount of payroll tax payable by the members of the group must be reduced by an amount bearing the same proportion to the payroll tax payable as CWA’s taxable wages (other than CWA’s commercial wages) bear to the taxable wages paid or payable by the members of the group; and CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining— CWA’s periodic levy liability; and the DGE’s annual levy liability and final levy liability. For this section, a business activity by CWA is taken to be conducted on a commercial basis if it is conducted in a similar way to similar business activities conducted by anyone else on a commercial basis. For this section, a business activity does not include— the conduct of a student hostel; and the conduct of a hostel subsidised under the Aged or Disabled Persons Care Act 1954 (Cwlth) ; and an activity of a type prescribed under a regulation. In this section— CWA means Queensland Country Women’s Association. s 15 (orig s 11) ins 1995 No. 44 s 13 reloc and renum 2004 No. 46 s 13 amd 2004 No. 46 s 41 sch ; 2009 No. 19 s 73 ; 2022 No. 30 s 29 (sec.15-ssec.1) CWA is not required to lodge a return. (sec.15-ssec.2) Divisions 3 to 5 apply to CWA as if— a reference in section 20 to the periodic deduction were a reference to the taxable wages paid or payable by CWA during the periodic return period; and a reference in section 29 to the annual deduction were a reference to the taxable wages paid or payable by CWA during the financial year; and a reference in section 37 to the final deduction were a reference to the taxable wages paid or payable by CWA during the final period. (sec.15-ssec.3) For divisions 5A to 5C , CWA’s periodic levy liability, annual levy liability and final levy liability are nil. (sec.15-ssec.4) However, CWA is required to lodge a return and subsections (2) and (3) do not apply if— wages are paid or payable by CWA in carrying on a business activity predominantly on a commercial basis ( CWA’s commercial wages ); or CWA is a member of a group. (sec.15-ssec.5) If subsection (4) (a) applies and subsection (4) (b) does not apply— payroll tax payable is the amount bearing the same proportion to payroll tax payable on CWA’s taxable wages as CWA’s commercial wages bear to taxable wages before deducting the prescribed amount; and CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining CWA’s periodic levy liability, annual levy liability and final levy liability. (sec.15-ssec.6) If subsection (4) (b) applies— the annual amount of payroll tax payable by the members of the group must be reduced by an amount bearing the same proportion to the payroll tax payable as CWA’s taxable wages (other than CWA’s commercial wages) bear to the taxable wages paid or payable by the members of the group; and CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining— CWA’s periodic levy liability; and the DGE’s annual levy liability and final levy liability. (sec.15-ssec.7) For this section, a business activity by CWA is taken to be conducted on a commercial basis if it is conducted in a similar way to similar business activities conducted by anyone else on a commercial basis. (sec.15-ssec.8) For this section, a business activity does not include— the conduct of a student hostel; and the conduct of a hostel subsidised under the Aged or Disabled Persons Care Act 1954 (Cwlth) ; and an activity of a type prescribed under a regulation. (sec.15-ssec.9) In this section— CWA means Queensland Country Women’s Association. - (a) a reference in section 20 to the periodic deduction were a reference to the taxable wages paid or payable by CWA during the periodic return period; and - (b) a reference in section 29 to the annual deduction were a reference to the taxable wages paid or payable by CWA during the financial year; and - (c) a reference in section 37 to the final deduction were a reference to the taxable wages paid or payable by CWA during the final period. - (a) wages are paid or payable by CWA in carrying on a business activity predominantly on a commercial basis ( CWA’s commercial wages ); or - (b) CWA is a member of a group. - (a) payroll tax payable is the amount bearing the same proportion to payroll tax payable on CWA’s taxable wages as CWA’s commercial wages bear to taxable wages before deducting the prescribed amount; and - (b) CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining CWA’s periodic levy liability, annual levy liability and final levy liability. - (a) the annual amount of payroll tax payable by the members of the group must be reduced by an amount bearing the same proportion to the payroll tax payable as CWA’s taxable wages (other than CWA’s commercial wages) bear to the taxable wages paid or payable by the members of the group; and - (b) CWA’s taxable wages are taken to include only CWA’s commercial wages for the purpose of determining— (i) CWA’s periodic levy liability; and (ii) the DGE’s annual levy liability and final levy liability. - (i) CWA’s periodic levy liability; and - (ii) the DGE’s annual levy liability and final levy liability. - (i) CWA’s periodic levy liability; and - (ii) the DGE’s annual levy liability and final levy liability. - (a) the conduct of a student hostel; and - (b) the conduct of a hostel subsidised under the Aged or Disabled Persons Care Act 1954 (Cwlth) ; and - (c) an activity of a type prescribed under a regulation.