Table Of Contents

Contents (2008 - 16)

1. Short title

2. Commencement

3. Definitions

4. Taxation Administration Act 1997

5. Act binds the Crown

Part 2 - Imposition of Payroll Tax

Division 1 - Imposition of tax

6. Imposition of payroll tax

7. Who is liable for payroll tax

8. Amount of payroll tax

9. When must payroll tax be paid

Division 2 - Taxable wages

10. What are taxable wages?

11. Wages that are taxable in this jurisdiction

11A. Jurisdiction in which employee is based

11B. Jurisdiction in which employer is based

11C. Place and date of payment of wages

Division 3 - Other

12. Payroll tax paid under corresponding applied law

Part 3 - Wages

Division 1 - General concept of wages

13. What are wages?

Division 2 - Fringe benefits

14. Wages include fringe benefits

15. Value of wages comprising fringe benefits

16. Employer election regarding taxable value of fringe benefits

Division 3 - Superannuation contributions

17. Wages include superannuation contributions

Division 4 - Shares and options

18. Inclusion of grant of shares and options as wages

19. Choice of relevant day

20. Deemed choice of relevant day in special cases

21. Effect of rescission, cancellation of share or option

22. Grant of share pursuant to exercise of option

23. Value of shares and options

24. Inclusion of shares and options granted to directors as wages

25. Repealed

26. Place where wages are payable

Division 5 - Termination payments

27. Definitions

28. Termination payments

Division 6 - Allowances

29. Motor vehicle allowances

30. Accommodation allowances

Division 7 - Contractor provisions

31. Definitions

32. What is a relevant contract?

33. Persons taken to be employers

34. Persons taken to be employees

35. Amounts under relevant contracts taken to be wages

36. Liability provisions

Division 8 - Employment agents

37. Definitions

38. Persons taken to be employers

39. Persons taken to be employees

40. Amounts taken to be wages

41. Liability provisions

42. Agreement to reduce or avoid liability to payroll tax

Division 9 - Other

43. Value of wages paid in kind

44. GST excluded from wages

45. Wages paid by group employers

46. Wages paid by or to third parties

47. Agreement etc. to reduce or avoid liability to payroll tax

Part 4 - Exemptions

Division 1 - Non-profit organisations

48. Non-profit organisations

Division 2 - Education and training

49. Schools and educational services and training

50. Community Development Employment Project

Division 3 - Health care service providers

51. Health care service providers

52. Division not to limit other exemptions

Division 4 - Maternity and adoption leave

53. Maternity and adoption leave

54. Administrative requirements for exemption

Division 5 - Volunteer firefighters and emergency service volunteers

55. Volunteer firefighters

56. Emergency service volunteers

57. Limitation of exemption

Division 6 - Local government

58. Local and county councils

59. Local government business entities

60. Limitation on local government exemptions

Division 7 - Other government and defence

61. State Governors

62. Defence personnel

63. War Graves Commission

Division 8 - Foreign government representatives and international agencies

64. Consular and non-diplomatic representatives

65. Trade Commissioners

66. Australian-American Fulbright Commission

Division 9 - Services outside Australia

66A. Wages paid or payable for or in relation to services performed in other countries

Part 5 - Grouping of Employers

Division 1 - Interpretation

67. Definitions

68. Grouping provisions to operate independently

Division 2 - Business groups

69. Constitution of groups

70. Groups of corporations

71. Groups arising from the use of common employees

72. Groups of commonly controlled businesses

73. Groups arising from tracing of interests in corporations

74. Smaller groups subsumed by larger groups

Division 3 - Business groups tracing of interests in corporations

75. Application

76. Direct interest

77. Indirect interest

78. Aggregation of interests

Division 4 - Miscellaneous

79. Exclusion of persons from groups

80. Designated group employers

81. Joint and several liability

Part 6 - Adjustments of Tax

82. Determination of correct amount of payroll tax

83. Annual adjustment of payroll tax

84. Adjustment of payroll tax when employer changes circumstances

85. Special provision where wages fluctuate

Part 7 - Registration and Returns

86. Registration

87. Returns

Part 8 - Collection and Recovery of Tax

Division 1 - Agents and trustees generally

88. Application

89. Agents and trustees are answerable

90. Returns by agent or trustee

91. Liability to pay tax

92. Indemnity for agent or trustee

Division 2 - Special cases

93. Tax not paid during lifetime

94. Payment of tax by executors or administrators

95. Assessment if no probate within 6 months of death

96. Person in receipt or control of money for absentee

97. Agent for absentee principal winding-up business

98. Recovery of tax paid on behalf of another person

99. Liquidator to give notice

Part 9 - General

100. Provisions specific to this jurisdiction

101. Regulations

102. Nature of proceedings for offences

103. Administration of Act

104. Savings, transitional and other provisions

105. Consequential Amendments

106. Legislation repealed

107. Legislation rescinded

Schedule 1 - Calculation of Payroll Tax Liability for Financial Year Commencing 1 July 2008 and Subsequent Financial Years

Part 1 - Interpretation

Part 2 - Employers who are not members of a group

Part 3 - Groups with a designated group employer

Part 4 - Groups with no designated group employer

Part 5 - Motor vehicle allowances

Schedule 2 - Tasmania-Specific Provisions

Part 1 - Introduction

Part 2 - Calculation of payroll tax

Part 3 - Exemptions

Division 1 - Education and training

Division 2 - Health care service providers

Division 3 - Businesses relocating to regional Tasmania

Part 4 - Government entities special provisions

Part 4A - Special pandemic provisions

Part 5 - Recovery of payroll tax from principal contractors

Part 6 - Miscellaneous

Schedule 3 - Savings, transitional and other provisions

Part 1 - General

Part 2 - Provisions consequent on enactment of this Act

Part 3 - Provisions consequent on enactment of

Part 4 - Provisions consequent on enactment of

Part 5 - Provisions consequent on enactment of

Schedule 4 - Consequential Amendments

Schedule 5 - Legislation repealed

Schedule 6 - Legislation rescinded

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Payroll Tax Act 2008

Version current from 1 April 2020 to date (accessed 17 March 2025 at 22:09)

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File last modified 17 March 2025

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