Sch 2South Australia specific provisions

Schedule 2—South Australia specific provisions Part 1—Introduction 1—Introduction to Schedule This Schedule sets out provisions that apply only in this jurisdiction. prescribed amount means $50 000. Part 2—Calculation of monthly payroll tax Division 2—Employers who are not members of a group 4—Application of Division 5—Amount of payroll tax to be paid 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 of dollars calculated in accordance with the following formula: D is the deductible amount referred to in clause 6 R—see subclause (1a) TW represents the total taxable wages paid or payable by the employer (otherwise than as a member of a group) during the month. (1a) In this clause— (a) for the period commencing on 1 July 2018 and ending on 31 December 2018, R is 4.95%; (b) on and after 1 January 2019, R is to be determined as follows: (i) if the employer's total annualised relevant wages for the financial year in which the month occurs is more than $1 500 000 and not more than $1 700 000—R is calculated in accordance with the following formula: (ii) if the employer's total annualised relevant wages for the financial year in which the month occurs is more than $1 700 000—R is 4.95%. (1b) For the purposes of this clause, an employer's total annualised relevant wages or TARW in respect of a financial year is calculated in accordance with the following formula: C is the number of days in the relevant financial year in respect of which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group) FY is the number of days in the relevant financial year IW represents the estimated interstate wages in the relevant financial year TW represents the estimated taxable wages in the relevant financial year. (2) If D is equal to or more than TW in respect of a month, the employer is not required to pay payroll tax in respect of that month. 6—Deductible amount from taxable wages (1) The deductible amount for an employer who pays or is liable to pay taxable wages (including interstate wages) in a month is— (a) if notice has been given under subclause (2) and no determination under subclause (5) is in force—the amount specified in the most recent notice given under subclause (2); or (b) if a determination is in force under subclause (5)—the amount specified 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, calculated in accordance with subclause (3), that the employer claims to be the employer's deductible amount for that month and subsequent months. (3) The amount is to be calculated in accordance with the following formula: C is the number of days in the relevant financial year in respect of which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group) D is the deductible amount per month I represents the estimated interstate wages in the financial year in which D will be applied T represents the estimated taxable wages in the financial year in which D will be applied. (4) The deductible amount claimed cannot be more than the prescribed amount. (5) At any time, the Commissioner may, by notice in writing to the employer, determine an amount, not more than the prescribed amount, as the deductible amount for the employer for 1 or more months specified in the determination. (6) A determination under subclause (5) may be made on application by the employer or on the Commissioner's own motion. (7) At any time, the Commissioner, by notice in writing to the employer, may revoke a determination made under subclause (5). Division 3—Groups with a designated group employer 7—Application of Division 8—Amount of payroll tax to be paid each month (1) If an approval is in force under section 87(4) 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 of dollars calculated in accordance with the following formula: D is the deductible amount referred to in clause 9 JTW represents the total taxable wages paid or payable during the month by the employers covered by the return (as members of a group) R—see subclause (2a); (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 of dollars calculated in accordance with the following formula: TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month. (2) If an approval under section 87(4) is not in force for the designated group employer— (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 of dollars calculated in accordance with the following formula: D is the deductible amount referred to in clause 9 (as the case requires) TW represents the total taxable wages paid or payable by the designated group employer (as a member of a group) during the month; (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 of dollars calculated in accordance with the following formula: TW represents the total taxable wages paid or payable by the employer concerned (as a member of the group) during the relevant month. (2a) In this clause— (a) for the period commencing on 1 July 2018 and ending on 31 December 2018, R is 4.95%; (b) on and after 1 January 2019, R is to be determined as follows: (i) if the group's total annualised relevant wages for the financial year in which the month occurs is more than $1 500 000 and not more than $1 700 000—R is calculated in accordance with the following formula: (ii) if the group's total annualised relevant wages for the financial year in which the month occurs is more than $1 700 000—R is 4.95%. (2b) For the purposes of this clause, a group's total annualised relevant wages or TARW in respect of a financial year is calculated in accordance with the following formula: C is the number of days in the relevant financial year in respect of which any member of the group paid or was liable to pay taxable wages or interstate wages FY is the number of days in the relevant financial year IW represents the estimated interstate wages in the relevant financial year TW represents the estimated taxable wages in the relevant financial year. (3) For the purposes of subclauses (1)(a) and (2)(a), if D is equal to or more than JTW or TW in respect of a month (as the case requires), the designated group employer is not required to pay payroll tax in respect of that month. 9—Deductible amount for groups (1) The deductible amount for a group in which 1 or more members pay or are liable to pay taxable wages (including interstate wages) in a month is— (a) if notice has been given under subclause (2) and no determination under subclause (5) is in force—the amount specified in the most recent notice given under subclause (2); or (b) if a determination is in force under subclause (5)—the amount specified 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, calculated in accordance with subclause (3), that the employer claims to be the group's deductible amount for that month and subsequent months. (3) The amount is to be calculated in accordance with the following formula: C is the number of days in the relevant financial year in respect of which any member of the group paid or was liable to pay taxable wages or interstate wages D is the deductible amount per month I represents the estimated interstate wages in the financial year in which D will be applied T represents the estimated taxable wages in the financial year in which D will be applied. (4) The deductible amount claimed cannot be more than the prescribed amount. (5) At any time, the Commissioner may, by notice in writing to the designated group employer, determine an amount, not more than the prescribed amount, as the deductible amount for the group for 1 or more months specified in the determination. (6) A determination under subclause (5) may be made on application by the designated group employer or on the Commissioner's own motion. (7) At any time, the Commissioner, by notice in writing to the designated group employer, may revoke a determination made under subclause (5). Part 3—Exemptions Division 1—Education and training 10—Education and training Wages paid or payable by a school or college that— (a) is carried on by a body corporate, society or association otherwise than for the purpose of profit or gain to the individual members of the body corporate, society or association and is not carried on by or on behalf of the State; and (b) provides education at or below, but not above, the secondary level, being wages paid or payable to a person during a period in respect of which the school or college satisfies the Commissioner that the person is engaged exclusively in work of the school or college of a kind ordinarily performed in connection with the conduct of schools or colleges providing education of that kind are exempt wages. Division 2—Health services providers 11—What is a health services provider? For the purposes of Division 3 of Part 4 of this Act, health service means— (a) a service designed to promote health; or (b) a therapeutic or other service designed to cure, alleviate, or afford protection against, any mental or physical illness, abnormality or disability; or (c) a paramedical or ambulance service; or (d) the care of, or assistance to, sick or disabled persons at their place of residence; or (e) a prescribed service. Division 3—Other exemptions 12—Hospitals (1) Wages paid or payable by a public hospital to a person during a period in respect of which the hospital satisfies the Commissioner that the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of public hospitals are exempt wages. (2) Wages paid or payable by a hospital that is carried on by a society or association otherwise than for the purpose of profit or gain to the individual members of the society or association, being wages paid or payable to a person during a period in respect of which the hospital satisfies the Commissioner that the person is engaged exclusively in work of the hospital of a kind ordinarily performed in connection with the conduct of hospitals are exempt wages. 13—Family planning Wages paid or payable by the Sexual Health Information Networking and Education SA Incorporated are exempt wages. 14—Kindergartens Wages paid or payable by an employer who conducts a kindergarten otherwise than for the purpose of profit or gain, being wages paid or payable to an employee during a period in respect of which the employer satisfies the Commissioner that the employee is engaged exclusively in work of the kindergarten of a kind ordinarily performed in connection with the conduct of a kindergarten are exempt wages. 15—Child care Wages paid or payable by a child care centre that is an eligible organisation within the meaning of the Child Care Act 1972 of the Commonwealth, being wages paid or payable to a person during a period in respect of which the child care centre satisfies the Commissioner that the person is engaged exclusively in work of the centre of a kind ordinarily performed in connection with the conduct of child care centres are exempt wages. 16—Universities Wages paid or payable by a University College affiliated with the Flinders University of South Australia or Adelaide University are exempt wages. 17—Film production Wages paid or payable by a motion picture production company, being wages paid or payable to a person who is involved in the production of a feature film in respect of which the motion picture production company satisfies the Treasurer— (a) that the film will be produced wholly or substantially within the State; and (b) that the production of the film will involve or result in the employment of South Australian residents; and (c) that economic benefits will accrue to the State of South Australia on account of the production of the film, are exempt wages. 17A—JobKeeper Payment (1) Subject to subclause (2), wages paid or payable by an employer to an employee that are subsidised by the JobKeeper payment are exempt wages. (2) The exemption under subclause (1) does not apply to any part of wages paid or payable to an employee that are not subsidised by the JobKeeper payment. (3) This clause expires on the day on which the JobKeeper payment ceases. (4) The Treasurer must, as soon as reasonably practicable after becoming aware of the cessation of the JobKeeper payment, publish a notice in the Gazette specifying the date on which the JobKeeper payment ceased (and that date will be taken to be the day on which the JobKeeper payment ceased for the purposes of subclause (3)). (5) In this clause— JobKeeper payment means the fortnightly wage subsidy announced by the Prime Minister on 30 March 2020 due to the COVID-19 pandemic to employers for the purposes of employers continuing to pay their employees. 17B—General practitioners—bulk billed services (1) The regulations may, in relation to bulk billed services, declare a percentage of wages determined in a prescribed manner paid or payable to general practitioners engaged by a designated medical practice in the provision of medical services to be exempt wages. (2) The regulations may modify or exclude the application of a provision of this Act in relation to an exemption under this clause. (3) Regulations made for the purposes of this clause may operate in respect of the financial year commencing on 1 July 2024 or any subsequent financial year, subject to any conditions specified in the regulation. bulk billed service, in relation to a medical service provided by a general practitioner, means— (a) a medical service where— (i) a medicare benefit is payable to a person in relation to the medical service; and (ii) under an agreement entered into under section 20A of the Health Insurance Act 1973 of the Commonwealth— (A) the person assigns to the general practitioner by whom the medical service is provided the person's right to the payment of the medicare benefit; and (B) the general practitioner accepts the assignment in full payment of the general practitioner's fee for the medical service provided; or (b) a medical service of a kind prescribed by the regulations for the purposes of this paragraph; designated medical practice means a medical practice at which some or all of the medical services provided by general practitioners who are engaged by the practice are bulk billed services; general medical services table has the same meaning as in the Health Insurance Act 1973 of the Commonwealth; general practitioner means— (a) a medical practitioner who is registered under the Health Practitioner Regulation National Law in the specialty of general practice; or (b) a medical practitioner of a kind prescribed by the regulations for the purposes of this paragraph; medical service means— (a) a service in respect of which an item in the general medical services table applies; or (b) a service of a kind prescribed by the regulations for the purposes of this paragraph; medicare benefit has the same meaning as in the Health Insurance Act 1973 of the Commonwealth. 17C—Other exemptions for previous financial years (1) The regulations may declare wages, or a percentage of wages determined in a prescribed manner, paid or payable in prescribed circumstances to be exempt wages. (2) The regulations may modify or exclude the application of a provision of the Act in relation to an exemption under this clause. (3) Regulations made for the purposes of this clause may operate in respect of 1 or more financial years that commenced before the commencement of the regulations, subject to any conditions specified in the regulation. Part 4—Returns and refunds 18—Further returns The Commissioner may, by notice in writing, call upon any employer or person to lodge, within the time specified in the notice, a return or further or fuller return as the Commissioner requires, whether on the person's own behalf or as an agent or trustee. 19—Notification of change in circumstances An employer must give the Commissioner written notice within 14 days— (a) after any change in the employer's— (i) name; or (ii) trading name; or (iii) location of head office; or (iv) postal address; or (v) members, if the employer is a partnership; or (b) after the employer ceases to— (i) pay wages as referred to in section 86(1)(a); or (ii) be a member of a group referred to in section 86(1)(b); or (c) after the employer becomes a member of a group referred to in section 86(1)(b). Maximum penalty: $2 000. 20—Time limit for refund applications An application for a refund due under section 83 must be made before the end of the financial year next following the financial year in respect of which the refund is due. Part 5—General 21—Disregarding cents If, for the purposes of this Act, it is necessary— (a) to calculate the proportion that 1 amount bears to another amount; or (b) to calculate an amount in accordance with a formula, and, but for this clause, 1 or more of those amounts or an amount included in the formula would be amounts of dollars and cents—the cents are to be disregarded.