Schedule 1 Calculation of payroll tax
liability
(see s 8, s 29 (6) and s 82)
Part 1.1 Interpretation—sch 1
1.1 Definitions—sch 1
In this schedule:
financial year means the financial year beginning on 1 July 2011 or
1 July in any later financial year.
FY means the number of days in the financial year.
Act 1999, section 139 for this schedule.
TA (or threshold amount) means the amount determined under the
Taxation Administration Act 1999, section 139 for this schedule.
Employers who are not members of a group Part 1.2
Section 1.2
Part 1.2 Employers who are not members
of a group
1.2 Application—pt 1.2
This part applies only to an employer who is not a member of a group.
1.3 Definitions—pt 1.2
C, for a financial year, means the number of days in the financial year
for which the employer paid or was liable to pay taxable wages or
interstate wages (otherwise than as a member of a group).
IW, for a financial year, means the total interstate wages paid or
payable by the employer (otherwise than as a member of a group) in
the financial year.
TW, for a financial year, means the total taxable wages paid or
payable by the employer (otherwise than as a member of a group) in
the financial year.
1.4 Payroll of employer not more than threshold
The employer is not liable to pay payroll tax for a financial year if the
total taxable wages and interstate wages paid or payable by the
employer (otherwise than as a member of a group) in that year is not
more than the employer’s threshold amount worked out as follows:
TA × C
FY
Part 1.2 Employers who are not members of a group
Section 1.5
1.5 Payroll of employer over threshold
If the total taxable wages and interstate wages paid or payable by an
employer (otherwise than as a member of a group) in a financial year
is more than the employer’s threshold amount, the employer is liable
to pay as payroll tax for that year the amount worked out as follows:
[TW − [ TW
TW + IW × TA × C
FY]] × R
Groups with a designated group employer Part 1.3
Section 1.6
Part 1.3 Groups with a designated group
1.6 Application—pt 1.3
This part applies only to an employer who is a member of a group for
which there is a designated group employer.
1.7 Definitions—pt 1.3
C, for a financial year, means the number of days in the financial year
in relation to which at least 1 member of the group paid or was liable
to pay (as a member of the group) taxable wages or interstate wages.
GIW, for a financial year, means the total interstate wages paid or
payable by the group in the financial year.
GTW, for a financial year, means the total taxable wages paid or
payable by the group in the financial year.
TW, for a financial year, means the total taxable wages paid or
payable by the employer (as a member of the group) in the financial
1.8 Payroll of group not more than threshold
None of the members of a group is liable to pay payroll tax for a
financial year if the total taxable wages and interstate wages paid or
payable by the group in that year is not more than the group threshold
TA X C
FY
Part 1.3 Groups with a designated group employer
Section 1.9
1.9 Payroll of group over threshold
(1) If the total taxable wages and interstate wages paid or payable by a
group in a financial year is more than the group threshold amount,
payroll tax is payable in accordance with subsections (2) and (3).
(2) The designated group employer for the group is liable to pay as
payroll tax for the financial year the amount worked out as follows:
[TW − [ GTW
GTW + GIW × TA × C
FY]] × R
(3) Each member of the group (other than the designated group
employer) is liable to pay as payroll tax for the financial year the
Groups with no designated group employer Part 1.4
Section 1.10
Part 1.4 Groups with no designated
group employer
1.10 Application—pt 1.4
This part applies only to an employer who is a member of a group for
which there is no designated group employer.
1.11 Meaning of TW—pt 1.4
TW¸ for a financial year, means the total taxable wages paid or
payable by the employer (as a member of the group) in the financial
1.12 Calculation of payroll tax
Each member of the group is liable to pay as payroll tax for the
financial year the amount worked out as follows:
Section 1.12A
1.12A Meaning of business journey—pt 1.5
business journey means—
(a) a journey undertaken in a motor vehicle by a person otherwise
than in the application of the vehicle to a private use, that is an
application that, if the person is paid a motor vehicle allowance
for the use, results in the provision of a fringe benefit (under the
FBTA Act) by the employer; or
(b) a journey undertaken in a motor vehicle by a person in the course
of producing assessable income of the person (under the Income
Tax Assessment Act 1936 (Cwlth)).
1.13 Continuous recording method
If an employer selects the continuous recording method for the
purpose of working out the number of business kilometres travelled
in a financial year, the following details are required to be recorded
by the employer:
(a) the odometer readings at the beginning and end of each business
journey (a relevant business journey) undertaken by the person
in the financial year by means of a motor vehicle provided or
maintained by the person;
(b) the specific purpose for which each relevant business journey
was taken;
(c) the distance travelled by the person in the financial year in the
course of all relevant business journeys (which is taken to be the
number of business kilometres travelled in the financial year),
worked out on the basis of the odometer readings mentioned in
paragraph (a).
1.14 Averaging method
(1) If an employer selects the averaging method for the purpose of
working out the number of business kilometres travelled in a financial
year, the following details are required to be recorded by the
employer:
(a) the odometer readings at the beginning and end of each business
journey (a relevant business journey) undertaken by the person
in the relevant 12-week period by means of a motor vehicle
provided or maintained by the person;
Note Relevant 12-week period is defined in s 1.15.
(b) the specific purpose for which each relevant business journey
was taken;
(c) the distance travelled by the person in the relevant 12-week
period in the course of all relevant business journeys, worked
out on the basis of the odometer readings mentioned in
paragraph (a);
(d) the odometer readings at the beginning and end of the relevant
12-week period for each motor vehicle (a relevant motor
vehicle) provided or maintained by the person for the purpose of
undertaking business journeys;
(e) the distance travelled by each relevant motor vehicle in the
relevant 12-week period, worked out on the basis of the
odometer readings mentioned in paragraph (d);
(f) the distance travelled by the person in the course of business
journeys undertaken by means of each relevant motor vehicle in
the relevant 12-week period, worked out as a percentage of the
distance travelled by the vehicle in the period (the relevant
percentage);
(g) the odometer readings at the beginning and end of the financial
year for each motor vehicle (a relevant vehicle) provided or
maintained by the person for the purpose of undertaking
business journeys;
(h) the distance travelled by each relevant vehicle in the financial
year, worked out on the basis of the odometer readings
mentioned in paragraph (g);
(i) the distance travelled by the person in the course of business
journeys undertaken by means of each relevant vehicle in the
financial year (which is taken to be the number of business
kilometres travelled in the financial year), worked out on the
basis that the percentage of the distance that was travelled by the
person in the course of business journeys undertaken by means
of each relevant vehicle in the financial year is the same as the
relevant percentage.
(2) For the next 4 financial years after the first financial year in which
odometer details are recorded in accordance with subsection (1), an
employer is not required to work out the relevant percentage, or
record the details mentioned in subsection (1) (a) to (f), for the person
but is required to record the other details mentioned in subsection (1).
(3) Accordingly, for the next 4 financial years after the first financial year
in which odometer details are recorded in accordance with
subsection (1), the number of business kilometres travelled in the
financial year must be worked out (as mentioned in subsection (1) (i))
on the basis of the relevant percentage worked out for the first
(4) Despite subsections (2) and (3), an employer is required to work out
the relevant percentage for a financial year, and record the details
mentioned in subsection (1) (a) to (f), if—
(a) the commissioner serves a notice on the employer before the
beginning of a financial year in the 4-year period directing the
employer to keep the details mentioned in subsection (1) (a) to
(f) for the financial year; or
(b) the employer wishes to use the recording method mentioned in
this section for 1 or more additional motor vehicles used by the
person in any financial year or for any other reason.
(5) In a situation mentioned in subsection (4), the new record for the
financial year replaces the relevant percentage details previously
recorded and subsections (2) and (3) apply in relation to the new
record for the financial year as if it were the first financial year in
which odometer details were recorded.
(6) An employer who has adopted and employed the method of recording
mentioned in subsections (2) and (3) for a person for 4 successive
financial years must, in the next succeeding financial year, make a
fresh recording of all the details stated in subsection (1) if the
employer intends to continue to use the same method of recording for
the person.
(7) Subsections (2) and (3) apply in relation to the new record under
subsection (6) for the financial year as if it were the first financial
year in which odometer details were recorded.
(8) If the odometer of a motor vehicle is replaced or recalibrated in any
period for which its readings are relevant for this section, the
odometer readings immediately before and after the replacement or
recalibration must be recorded.
Section 1.15
1.15 Meaning of relevant 12-week period—s 1.16
(1) For section 1.14, relevant 12-week period means a continuous period
of at least 12 weeks, selected by the employer, throughout which a
motor vehicle is provided or maintained by a person.
(2) If the motor vehicle is provided or maintained for less than 12 weeks,
the period must be the entire period for which the motor vehicle is
provided or maintained.
(3) The period may overlap the beginning or end of the financial year, so
long as it includes part of the year.
(4) If the averaging method is used for 2 or more motor vehicles for the
same financial year, the odometer readings for those motor vehicles
must cover periods that are concurrent.
1.16 Replacing one motor vehicle with another motor vehicle
(1) For the purpose of using the averaging method, an employer may
nominate 1 motor vehicle as having replaced another motor vehicle
with effect from a day stated in the nomination.
(2) After the nomination takes effect, the replacement motor vehicle is
treated as the original motor vehicle, and the original motor vehicle
is treated as a different motor vehicle.
(3) An employer need not repeat for the replacement vehicle the steps
already taken for the original motor vehicle.
(4) An employer must record the nomination in writing in the financial
year when the nomination takes effect.
(5) However, the commissioner may allow an employer to record the
nomination at a later time.
Section 1.17
1.17 Changing method of recording
(1) An employer may change from using the averaging method to using
the continuous recording method with effect from the beginning of a
financial year if the employer complies with section 1.13 (Continuous
recording method) for the financial year.
(2) An employer may change from using the continuous recording
method to using the averaging method with effect from the beginning
of a financial year if the employer complies with section 1.14
(Averaging method) for the financial year.
Division 2.1.1 Employer not member of group
Section 2.1
(see s 8, ss 48 to 51 and s 53A)
Part 2.1 Calculation of monthly payroll
tax
Division 2.1.1 Employer not member of group
2.1 Application—div 2.1.1
This division applies only to an employer who is not a member of a
2.2 Employer not member of group—amount of tax payable
each month
(1) The amount of payroll tax payable by an employer on taxable wages
paid or payable by the employer in a month is the amount worked out
(TW − D) × R
(2) If D is equal to or more than TW for a month, the employer is not
required to pay payroll tax for the month.
D means the deductible amount mentioned in section 2.3 or
section 2.4 for the employer.
(otherwise than as a member of a group) in the month.
Employer not member of group Division 2.1.1
Section 2.3
2.3 Employer not member of group—deductible amount for
employer not paying interstate wages
(1) For an employer who pays or is liable to pay taxable wages in a month
but does not pay and is not liable to pay interstate wages in the month,
the deductible amount for the month is the amount determined for
section 86 (Registration).
(2) Subsection (1) applies whether the employer pays or is liable to pay
wages for all of the month or only part of the month.
2.4 Employer not member of group—deductible amount for
employer who pays taxable and interstate wages
(1) The deductible amount for an employer who pays or is liable to pay
taxable wages and interstate wages in a month is—
(a) if notice has been given under subsection (2) and no
determination under subsection (6) is in force—the amount
stated in the most recent notice given under subsection (2); or
(b) if a determination is in force under subsection (6)—the amount
stated in the determination.
(2) From time to time, the employer may give a notice to the
commissioner, containing the information required by the
commissioner, of an amount, worked out in accordance with
subsection (3), that the employer claims to be the employer’s
deductible amount for the month and later months.
(3) The amount must be worked out as follows:
D = A × T
(T + I)
(4) In subsection (3):
A means the amount determined for section 86 (Registration).
D means the deductible amount for the month.
Division 2.1.2 Group with designated group employer
Section 2.5
I means the estimated interstate wages in the financial year in
which D occurs.
T means the estimated taxable wages in the financial year in which D
occurs.
(5) The deductible amount claimed must not be more than the amount
mentioned in section 2.3 (1).
(6) At any time, the commissioner may, by written notice to the
employer, determine an amount, not more than the amount mentioned
in section 2.3 (1), as the deductible amount for the employer for 1 or
more months stated in the determination.
(7) A determination under subsection (6) may be made on application by
the employer or on the commissioner’s own initiative.
(8) At any time, the commissioner may, by written notice to the
employer, revoke a determination made under subsection (6).
Division 2.1.2 Group with designated group
2.5 Application—div 2.1.2
for which there is a designated group employer.
2.6 Group with designated group employer—amount of tax
payable each month if approval in force
(1) If an approval is in force under section 87 (3) (Returns) for the
designated group employer to lodge a joint return—
(a) the amount of payroll tax payable by the designated group
employer on taxable wages paid or payable in a month by the
employers covered by the return is the amount worked out as
follows:
(JTW - D) × R
Group with designated group employer Division 2.1.2
Section 2.7
(b) the amount of payroll tax payable by each employer who is a
member of the group but is not covered by the return on taxable
wages paid or payable by the employer in a month is the amount
worked out as follows:
(2) If D is equal to or more than JTW for a month, the designated group
employer is not required to pay payroll tax for the month.
D means the deductible amount mentioned in section 2.8 (Group with
designated group employer—deductible amount for groups not
paying interstate wages) or section 2.9 (Group with designated group
employer—deductible amount for groups paying taxable and
interstate wages) for the group.
JTW means the total taxable wages paid or payable in the month by
the employers covered by the return (as members of a group).
2.7 Group with designated group employer—amount of tax
payable each month if approval not in force
(1) If an approval under section 87 (3) (Returns) is not in force for the
designated group employer to lodge a group return—
(a) the amount of payroll tax payable by the designated group
employer on taxable wages paid or payable by the designated
group employer in a month is the amount worked out as follows:
(GTW − D) × R
Division 2.1.2 Group with designated group employer
Section 2.8
(b) the amount of payroll tax payable by each employer who is a
member of the group on taxable wages paid or payable by the
employer in a month is the amount worked out as follows:
(2) If D is equal to or more than GTW for a month, the designated group
employer is not required to pay payroll tax for the month.
D means the deductible amount mentioned in section 2.8 (Group with
designated group employer—deductible amount for groups not
paying interstate wages) or section 2.9 (Group with designated group
employer—deductible amount for groups paying taxable and
interstate wages) for the group.
GTW means the total taxable wages paid or payable in the month by
the designated group employer (as a member of a group).
2.8 Group with designated group employer—deductible
amount for groups not paying interstate wages
(1) For a group in which 1 or more members pay or are liable to pay
taxable wages in a month but no members pay or are liable to pay
interstate wages in the month, the deductible amount for the month
is the amount determined for section 86 (Registration).
(2) Subsection (1) applies whether group members pay or are liable to
pay wages for all of the month or only part of the month.
Group with designated group employer Division 2.1.2
Section 2.9
2.9 Group with designated group employer—deductible
amount for groups paying taxable and interstate wages
(1) The deductible amount for a group in which 1 or more members pay
or are liable to pay taxable wages or interstate wages in a month is—
(a) if notice has been given under subsection (2) and no
determination under subsection (6) is in force—the amount
stated in the most recent notice given under subsection (2); or
(b) if a determination is in force under subsection (6)—the amount
stated in the determination.
(2) From time to time, the designated group employer may give a notice
to the commissioner, containing the information required by the
commissioner, of an amount, worked out in accordance with
subsection (3), that the employer claims to be the group’s deductible
amount for the month and later months.
(3) The amount must be worked out as follows:
D = A × T
(T + I)
(4) In subsection (3):
A means the amount determined for section 86 (Registration).
D means the deductible amount for the month.
I means the estimated interstate wages payable by the group in the
financial year in which D occurs.
T means the estimated taxable wages payable by the group in the
financial year in which D occurs.
(5) The deductible amount claimed must not be more than the amount
mentioned in section 2.8 (1).
Division 2.1.3 Group with no designated group employer
Section 2.10
(6) At any time, the commissioner may, by written notice to the
designated group employer, determine an amount, not more than the
amount mentioned in section 2.8 (1), as the deductible amount for the
group for 1 or more months stated in the determination.
(7) A determination under subsection (6) may be made on application by
the designated group employer or on the commissioner’s own
initiative.
(8) At any time, the commissioner may, by written notice to the
designated group employer, revoke a determination made under
subsection (6).
Division 2.1.3 Group with no designated group
2.10 Application—div 2.1.3
for which there is no designated group employer.
2.11 Group with no designated group employer—amount of
tax payable each month
(1) The amount of payroll tax payable by each member of the group on
taxable wages paid or payable by the member in a month is the
(2) In this section:
Charitable organisations Part 2.2
Section 2.12
Part 2.2 Charitable organisations
2.12 Meaning of charitable organisation—pt 2.2
charitable organisation, for a tax law—see the Taxation
Administration Act 1999, section 18B.
2.13 Exemption from payroll tax—charitable organisations
Wages are exempt wages if they are paid or payable—
(a) by a charitable organisation (other than a charitable organisation
carried on for an educational purpose); or
(b) by a charitable organisation that is a school or college (other than
a technical school or college) carried on by a body corporate,
society or association and providing education at or below, but
not above, the secondary level of education.
Part 2.3 Employment agents
Section 2.14
Part 2.3 Employment agents
2.14 Employment agents and subcontractors
(1) Wages are exempt wages if they are paid or payable by an
employment agent to a person (the subcontractor) under a contract
between the agent and the subcontractor for work performed by the
subcontractor for a client of the agent in any of the following cases:
(a) the subcontractor also supplies goods to the client under the
contract and the wages amount to less than 50% of the value of
the consideration paid or payable by the agent to the
subcontractor for services and goods supplied to that client;
(b) the services provided by the subcontractor to the client are of a
kind not ordinarily required by the employment agent and the
subcontractor ordinarily provides services of that kind to the
public generally;
(c) the subcontractor is a body corporate and individuals of both the
(i) a director or shareholder of the body;
(ii) an employee of the body who is not a director or
shareholder;
(d) the subcontractor is a partnership and individuals of both the
(i) a partner;
(ii) an employee of the partnership;
Employment agents Part 2.3
Section 2.14
(e) the subcontractor is a sole trader and individuals of both of the
(i) the subcontractor;
(ii) an employee of the subcontractor;
(f) the individuals who perform the work for which the wages are
paid or payable together work for not more than 8 days in any
month under a contract with the agent.
(2) For this section—
(a) a reference to a contract is taken to include a reference to an
agreement, arrangement or undertaking, whether formal or
informal and whether express or implied; and
(b) a reference to supply is taken to include a reference to supply by
sale, exchange, lease, hire or hire-purchase, and in relation to
services includes the providing, granting or conferring of
services; and
(c) a reference to services is taken to include a reference to results
(whether goods or services) of work performed.
Section 2.15
2.15 Exemption from tax—new starters
(1) This section applies to a person (the new starter) if the new starter
is—
(a) employed for the first time in an industry or occupation; and
(b) receiving eligible training for work in the industry or
occupation.
(2) For this section, eligible training is training that—
(a) is recognised training; and
(b) takes place in a single continuous period (the training period)
(i) starts within the first 12 months after the new starter is first
employed in the industry or occupation; and
(ii) continues for not more than 12 months.
(3) Wages are exempt wages if they are paid or payable to the new starter
for employment in the industry or occupation in the training period.
(4) Subsection (3) applies to the new starter only in relation to 1 single
continuous period of training that is eligible training.
(5) Subsection (3) applies even if—
(a) the new starter is employed at any time in the training period by
an employer or employers different from the employer who first
employed the new starter in the industry or occupation; or
(b) the new starter is not continuously employed in the industry or
occupation in the training period; or
(c) the eligible training is a part of a course of training that began
before the start of the training period, or continues after the end
of the training period.
Education and training Part 2.4
Section 2.16
(6) The Minister may declare that approved training is not recognised
training.
(7) A declaration is a disallowable instrument.
(8) In this section:
approved training means training under an approved training
contract.
approved training contract—see the Training and Tertiary
Education Act 2003, dictionary.
recognised training means approved training other than training
declared under subsection (6) not to be recognised training.
2.16 Exemption from tax—apprentices or trainees under
approved training contracts
(1) This section applies to an apprentice or trainee if an approved group
training organisation employs the apprentice or trainee under an
approved training contract.
(2) Wages are exempt wages if they are paid or payable to the apprentice
or trainee by the approved group training organisation.
(3) On application by an entity, the commissioner may approve the entity
as a group training organisation if satisfied that the entity—
(a) is a not-for-profit entity; and
(b) provides training to apprentices or trainees under approved
training contracts; and
(c) makes apprentices or trainees available to work for other people.
apprentice or trainee—see the Training and Tertiary Education
Act 2003, dictionary.
Note Apprentice or trainee is defined as a person who undertakes an
apprenticeship or traineeship under an approved training contract.
Section 2.16
approved group training organisation means an organisation that is
approved by the commissioner under subsection (3).
approved training contract—see the Training and Tertiary
Education Act 2003, dictionary.
Hospitals Part 2.5
Section 2.17
Part 2.5 Hospitals
2.17 Hospitals
Wages are exempt wages if they are paid or payable by a hospital that
is a recognised hospital under the Health Insurance Act 1973 (Cwlth).
2.18 Primary carer leave
(1) Wages are exempt wages if they are paid or payable to an employee
in relation to primary carer leave.
(2) Subsection (1) applies—
(a) only in relation to wages paid or payable for a maximum of
14 weeks leave for any 1 birth or adoption; and
(b) only in relation to leave taken before the relevant day for the
birth or adoption; and
(c) only if, in relation to the leave, the employee has given the
employer a required document for the leave.
(3) To remove any doubt—
(a) the reference in subsection (2) (a) to wages paid or payable for
14 weeks leave is taken to be a reference to—
(i) for a full-time employee who takes the leave on less than
full pay—wages paid or payable for a period equivalent to
14 weeks leave on full pay; and
(ii) for a part-time employee who takes the leave at less than
the employee’s average rate of pay over the 6 weeks
immediately before the leave is taken—wages paid or
payable for a period equivalent to 14 weeks leave at that
average rate of pay; and
(iii) for any other part-time employee—wages paid or payable
for a period equivalent to 14 weeks leave at the rate of pay
of the employee immediately before the leave was taken;
and
(b) a reference to 1 birth includes a reference to a multiple birth; and
Primary carer leave Part 2.6
(c) a reference to 1 adoption includes a reference to the adoption of
more than 1 child at the same time.
(4) The exemption does not apply to any part of wages paid or payable
in relation to primary carer leave that consists of fringe benefits.
primary carer leave, for an employee—
(a) means leave given to the employee as the primary carer of a
child in relation to the birth or adoption of the child (whether the
leave is taken before or after the birth or adoption); but
(b) does not include leave given to the employee as leave of another
kind.
Examples—primary carers
1 a parent of the child
2 the domestic partner of a parent of the child
3 a grandparent of the child
Examples—leave of another kind
1 sick leave
2 annual leave
3 long service leave
Note For the meaning of domestic partner, see the Legislation Act, s 169.
relevant day means—
(a) for a birth—the day 6 months after the day of the birth; or
(b) for an adoption—the day 6 months after the day that the child is
placed, for the purpose of adoption, in the care of the adoptive
parent.
required document means, for primary carer leave in relation to—
(a) a newly born child—
(i) a birth certificate for the child; and
(ii) a statement to the effect that the employee is the primary
carer for the child; or
(b) a child placed for adoption—a statement setting out the
following:
(i) that the child has been placed, for adoption, in the care of
the adoptive parent;
(ii) the date of the placement;
(iii) that the employee is the primary carer for the child; or
(c) any other document prescribed by regulation.
Note 1 A certificate, statement or other document must be kept for at least 5 years
(unless the commissioner authorises earlier destruction) and produced if
the commissioner requires its production (see Taxation Administration
Act 1999, s 57 (Requirement to keep proper records), s 62 (Accessibility)
and s 64 (Period record to be kept)).
Note 2 It is an offence to make a false or misleading statement, give false or
misleading information or produce a false or misleading document (see
Criminal Code, pt 3.4).
Certain unemployed people Part 2.7
Section 2.19
Part 2.7 Certain unemployed people
2.19 Certain unemployed people
(1) Wages are exempt wages if they are paid or payable to a prescribed
person, if the wages are in relation to the period of 2 years beginning
on the first day of the person’s employment by the employer by whom
those wages were paid or are payable.
(2) In this section:
prescribed person, in relation to an employer, means a person who
was, for longer than 12 months immediately before starting
employment with the employer—
(a) unemployed; and
(b) receiving an allowance under the Social Security Act 1991
(Cwlth) for that unemployment.
(3) For subsection (2), definition of prescribed person, a period of not
longer than 4 weeks, or periods totalling not longer than 4 weeks,
when a person was employed, or was not receiving an allowance
under the Social Security Act 1991 (Cwlth) for unemployment, must
be disregarded in working out whether a period is a period of longer
than 12 months mentioned in the definition.
Part 2.8 Certain bank accounts
Section 2.20
Part 2.8 Certain bank accounts
2.20 Certain bank accounts
(1) Wages are exempt wages if they are paid or payable from a bank
account kept under the Financial Management Act 1996, part 5,
unless—
(a) the bank account is nominated by the Minister for this
paragraph; or
(b) the wages are paid or payable by an entity prescribed for the
Taxation (Government Business Enterprises) Act 2003,
section 9; or
(c) the wages are paid or payable by an entity to which a direction
under the Taxation (Government Business Enterprises)
Act 2003, section 10 applies to make the entity liable to tax
under this Act.
(2) A nomination under subsection (1) (a) is a disallowable instrument.
Territory authorities Part 2.9
Section 2.21
Part 2.9 Territory authorities
2.21 Territory authorities
Wages are exempt wages if they are paid or payable by a territory
authority funded solely by money appropriated from the public
money of the Territory by an Act unless—
(a) the wages are paid or payable by a territory authority prescribed
for the Taxation (Government Business Enterprises) Act 2003,
section 9; or
(b) the wages are paid or payable by a territory authority to which a
direction under the Taxation (Government Business
Enterprises) Act 2003, section 10 applies to make the authority
liable to tax under this Act.