Payroll Tax Act 1971

For this Act, the State in which an employer is based is—

if the employer has an ABN—the State in which the employer’s registered business address is located; or

otherwise—the State in which the employer’s principal place of business is located.

If wages are paid or payable in connection with a business carried on by an employer under a trust, the employer’s registered business address is—

if the trust has an ABN—the registered business address of the trust; or

otherwise—the registered business address of the trustee of the trust.

If an employer has 2 or more registered business addresses located in different States at the same time, the State in which the employer is based at that time is the State in which the employer’s principal place of business is located.

The State in which an employer is based must be decided by reference to the state of affairs existing during the month in which the relevant wages are paid or payable.

If more than 1 State would qualify as the State in which an employer is based in a month, the State in which the employer is based must be decided by reference to the state of affairs existing on the last day of that month.

An employer who has neither a registered business address nor a principal place of business is taken, for this Act, to be an employer who is not based in a State.

In this section—