Part 1
Preliminary
Part 1 Preliminary
Part 1 Preliminary
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New South Wales regulation
This regulation sets the legal meaning of “Metropolitan Sydney” for the Payroll Tax Act by excluding a specified list of suburbs and localities from that area, and fixes when the regulation starts. It also treats the 2024–25 “whole financial year” as running from the regulation’s commencement to 30 June 2025. Employers subject to payroll tax must check employee locations against the listed localities because which addresses count as Metropolitan Sydney affects how the Act applies.
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Direct links to the current provisions in Payroll Tax Regulation 2024.
Part 1 Preliminary
2 Commencement
This regulation commences on the day on which it is published on the NSW legislation website.
3 Definition
In this regulation—
the Act means the Payroll Tax Act 2007.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
4 Meaning of “Metropolitan Sydney”
For the Act, Schedule 2, clause 10A, definition of Metropolitan Sydney, Metropolitan Sydney means the area comprising land that, for the whole financial year, is in a suburb or locality in the Greater Sydney Region, other than the suburbs and localities set out in the table to this section.
Note 1—
The excluded suburbs and localities are the suburbs and localities that do not have a classification of “MM1” under the Modified Monash Model classification system developed by the Commonwealth Department of Health and Aged Care.
Note 2—
The Interpretation Act 1987, Schedule 1 specifies the composition of the Greater Sydney Region.
| Local government area | Suburbs and localities | | City of Blue Mountains | Blackheath, Medlow Bath, Megalong Valley, Bell, Berambing, Bilpin, Little Hartley, Mount Irvine, Mount Tomah, Mount Victoria, Mount Wilson | | Camden | Greendale | | City of Campbelltown | Woronora Dam | | City of Hawkesbury | Blaxlands Ridge, Bowen Mountain, Cattai, East Kurrajong, Ebenezer, Glossodia, Grose Vale, Grose Wold, Kurmond, Kurrajong, Kurrajong Heights, Kurrajong Hills, Maraylya, Tennyson, The Slopes, Berambing, Bilpin, Bucketty, Central Colo, Central Macdonald, Colo, Colo Heights, Cumberland Reach, Fernances, Gunderman, Higher Macdonald, Leets Vale, Lower Macdonald, Lower Portland, Mellong, Mogo Creek, Mountain Lagoon, Perrys Crossing, Putty, Sackville, St Albans, Ten Mile Hollow, The Devils Wilderness, Upper Colo, Upper Macdonald, Webbs Creek, Wheeny Creek, Wisemans Ferry, Womerah, Wrights Creek | | Hornsby | Arcadia, Berowra Waters, Berrilee, Brooklyn, Cowan, Fiddletown, Glenorie, Milsons Passage, Canoelands, Forest Glen, Laughtondale, Maroota, Singletons Mill, Wisemans Ferry, Dangar Island | | City of Liverpool | Badgerys Creek, Greendale, Luddenham, Silverdale | | Northern Beaches | Coasters Retreat, Currawong Beach, Elvina Bay, Great Mackerel Beach, Lovett Bay, Mccarrs Creek, Morning Bay | | City of Penrith | Badgerys Creek, Luddenham | | Sutherland Shire | Maianbar, Waterfall, Woronora Dam, Bundeena | | The Hills Shire | Cattai, Glenorie, Maraylya, South Maroota, Leets Vale, Lower Portland, Maroota, Sackville North, Wisemans Ferry | | Wollondilly | Appin, Belimbla Park, Cataract, Darkes Forest, Douglas Park, Greendale, Maldon, Menangle, Mowbray Park, Oakdale, Orangeville, Picton, Razorback, Silverdale, The Oaks, Warragamba, Werombi, Wilton, Yanderra, Bargo, Buxton, Couridjah, Lakesland, Nattai, Pheasants Nest, Tahmoor, Thirlmere, Yerranderie |
Part 2 Savings and transitional provision
5 Provision commencement on enactment of Payroll Tax Regulation 2024
For the financial year ending 30 June 2025, a reference in section 4 to the whole financial year is taken to be a reference to the period between—
(a) the date this section commenced, and
(b) 30 June 2025.
Sourced from legislation.nsw.gov.au, CC BY 4.0.
Part 1 Preliminary
1 Name of regulation
This regulation is the Payroll Tax Regulation 2024.
2 Commencement
This regulation commences on the day on which it is published on the NSW legislation website.
3 Definition
In this regulation—
the Act means the Payroll Tax Act 2007.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
4 Meaning of “Metropolitan Sydney”
For the Act, Schedule 2, clause 10A, definition of Metropolitan Sydney, Metropolitan Sydney means the area comprising land that, for the whole financial year, is in a suburb or locality in the Greater Sydney Region, other than the suburbs and localities set out in the table to this section.
Note 1—
The excluded suburbs and localities are the suburbs and localities that do not have a classification of “MM1” under the Modified Monash Model classification system developed by the Commonwealth Department of Health and Aged Care.
Note 2—
The Interpretation Act 1987, Schedule 1 specifies the composition of the Greater Sydney Region.
| Local government area | Suburbs and localities | | City of Blue Mountains | Blackheath, Medlow Bath, Megalong Valley, Bell, Berambing, Bilpin, Little Hartley, Mount Irvine, Mount Tomah, Mount Victoria, Mount Wilson | | Camden | Greendale | | City of Campbelltown | Woronora Dam | | City of Hawkesbury | Blaxlands Ridge, Bowen Mountain, Cattai, East Kurrajong, Ebenezer, Glossodia, Grose Vale, Grose Wold, Kurmond, Kurrajong, Kurrajong Heights, Kurrajong Hills, Maraylya, Tennyson, The Slopes, Berambing, Bilpin, Bucketty, Central Colo, Central Macdonald, Colo, Colo Heights, Cumberland Reach, Fernances, Gunderman, Higher Macdonald, Leets Vale, Lower Macdonald, Lower Portland, Mellong, Mogo Creek, Mountain Lagoon, Perrys Crossing, Putty, Sackville, St Albans, Ten Mile Hollow, The Devils Wilderness, Upper Colo, Upper Macdonald, Webbs Creek, Wheeny Creek, Wisemans Ferry, Womerah, Wrights Creek | | Hornsby | Arcadia, Berowra Waters, Berrilee, Brooklyn, Cowan, Fiddletown, Glenorie, Milsons Passage, Canoelands, Forest Glen, Laughtondale, Maroota, Singletons Mill, Wisemans Ferry, Dangar Island | | City of Liverpool | Badgerys Creek, Greendale, Luddenham, Silverdale | | Northern Beaches | Coasters Retreat, Currawong Beach, Elvina Bay, Great Mackerel Beach, Lovett Bay, Mccarrs Creek, Morning Bay | | City of Penrith | Badgerys Creek, Luddenham | | Sutherland Shire | Maianbar, Waterfall, Woronora Dam, Bundeena | | The Hills Shire | Cattai, Glenorie, Maraylya, South Maroota, Leets Vale, Lower Portland, Maroota, Sackville North, Wisemans Ferry | | Wollondilly | Appin, Belimbla Park, Cataract, Darkes Forest, Douglas Park, Greendale, Maldon, Menangle, Mowbray Park, Oakdale, Orangeville, Picton, Razorback, Silverdale, The Oaks, Warragamba, Werombi, Wilton, Yanderra, Bargo, Buxton, Couridjah, Lakesland, Nattai, Pheasants Nest, Tahmoor, Thirlmere, Yerranderie |
Part 2 Savings and transitional provision
5 Provision commencement on enactment of Payroll Tax Regulation 2024
For the financial year ending 30 June 2025, a reference in section 4 to the whole financial year is taken to be a reference to the period between—
(a) the date this section commenced, and
(b) 30 June 2025.