Payroll Tax Act 2009

(1) For this Act, the jurisdiction in which an employee is based is the jurisdiction in which the employee’s principal place of residence is located.

(2) The jurisdiction in which an employee is based is to be determined by reference to the state of affairs existing during the month in which the relevant wages are paid or payable.

(3) If more than one jurisdiction would qualify as the jurisdiction in which an employee is based during a month, the jurisdiction in which the employee is based is to be determined by reference to the state of affairs existing on the last day of that month.

(4) An employee who does not have a principal place of residence is taken, for the purposes of this Act, to be an employee who is not based in an Australian jurisdiction.

(5) In the case of wages paid or payable to a corporate employee, the jurisdiction in which the employee is based is to be determined in accordance with section 11B instead of this section (as if a reference in section 11B to an employer were a reference to an employee).

corporate employee means:

(a) a company that is taken to be an employee under section 34 or 39; or

(b) a company to whom a payment is made that is taken to be wages payable to an employee under section 42 or 47.