Application of Act to trustees
92 Application of Act to trustees
If an employer pays, or is liable to pay, wages as trustee of a trust—
the employer must lodge returns, and pay payroll tax and the mental health levy, as required under this Act in the employer’s capacity as trustee; and
except as otherwise provided under this Act, each return mentioned in paragraph (a) must be separate and distinct from any return lodged by the employer for wages paid or payable—
other than as trustee; or
as trustee of another trust; and
the employer must do all other things required under this Act in relation to wages paid by the employer.
Example—
An employer, Company X, pays wages in its personal capacity and also as a trustee of Trust Y and Trust Z. The company and trusts are not members of a group and all are registered or required to register as employers under part 3, division 1. The employer must lodge 3 separate returns: for Company X in its personal capacity, as trustee of Trust Y and as trustee of Trust Z.
Subsection (1) does not exclude, limit or otherwise affect the operation of part 4 to the extent the part applies to—
a trustee; or
2 or more persons, 1 or more of whom is a trustee.
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