11CPlace and date of payment of wages

11C Place and date of payment of wages (1) For this Act, wages are taken to have been paid at a place if, for the purpose of the payment of those wages: (a) an instrument is sent or given or an amount is transferred by an employer to a person or a person’s agent at that place; or (b) an instruction is given by an employer for the crediting of an amount to the account of a person or a person’s agent at that place. (2) The wages are taken to have been paid on the date that the instrument was sent or given, the amount was transferred or the account credited in accordance with the instruction (as the case requires).

Payroll Tax Act 2009 11 (3) Wages are taken to be payable at the place at which they are paid, subject to this section. (4) Wages that are not paid by the end of the month in which they are payable are taken to be payable at: (a) the place where wages were last paid by the employer to the employee; or (b) if wages have not previously been paid by the employer to the employee – the place where the employee last performed services in respect of the employer before the wages became payable. (5) If wages paid or payable in the same month by the same employer in respect of the same employee are paid or payable in more than one Australian jurisdiction, the wages paid or payable in that month are taken to be paid or payable in the Australian jurisdiction in which the highest proportion of the wages are paid or payable. Note for subsection (5) Section 11(6) requires all wages paid or payable in the same month by the same employer in respect of the same employee to be aggregated for the purpose of determining whether the wages are taxable in this jurisdiction. This subsection ensures only one Australian jurisdiction can be considered to be the jurisdiction in which the wages are paid or payable.