Payroll Tax Act 1971

For this Act, the following amounts paid or payable by a relevant contract employer under a relevant contract are taken to be wages—

amounts in relation to the performance of work for which services are supplied on or after 1 July 2008 under a relevant contract;

amounts in relation to the performance of work relating to the re-supply of goods by a relevant contract employee under a relevant contract on or after 1 July 2008.

Subsection (1)(a) is taken to include the following, to the extent the following do not otherwise comprise wages under this Act—

a payment—

made by the relevant contract employer in relation to a relevant contract employee; and

that would be a superannuation contribution if it were made in relation to a person in the capacity of an employee;

the value of a share or option—

granted or liable to be granted by a relevant contract employer in relation to a relevant contract employee; and

that would comprise wages under this Act if the share or option were granted in relation to a person in the capacity of an employee.

For subsection (1), an amount paid or payable on or after 1 July 2008 for the performance of work under a relevant contract is taken to be for services supplied, or goods re-supplied, on or after 1 July 2008.

However, if the commissioner is satisfied any part of an amount mentioned in subsection (3) is for services supplied, or goods re-supplied, before 1 July 2008, the part is not wages.

If an amount mentioned in subsection (1) is included in a larger amount paid or payable by the relevant contract employer under the relevant contract, the part of the larger amount that is not attributable to the performance of work mentioned in subsection (1)(a) or (b) is the part decided by the commissioner.