Payroll Tax Act 1971

For this Act, wages are taken to have been paid at a place if, for the payment of the wages—

an instrument is sent or given or an amount is transferred by an employer to a person or a person’s agent at the place; or

an instruction is given by an employer for the crediting of an amount to the account of a person or a person’s agent at the place.

The wages are taken to have been paid on the day the instrument was sent or given, the amount was transferred, or the account was credited.

Subject to subsection (4), wages are taken to be payable at the place they are paid.

Wages that are not paid by the end of the month in which they are payable are taken to be payable at—

the place where wages were last paid by the employer for the employee; or

if wages have not previously been paid by the employer for the employee—the place where the employee last performed or rendered services for the employer before the wages became payable.

If wages paid or payable in the same month by the same employer for the same employee are paid or payable in more than 1 State, the wages paid or payable in that month are taken to be paid or payable in the State in which the highest proportion of the wages are paid or payable.

This section is subject to section 13W.

In this section—