Section 1 — Introduction to Schedule — Payroll Tax Act 2007 (Victoria) — Barrister AI

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Section 1 — Introduction to Schedule — Payroll Tax Act 2007 (Victoria) — Barrister AI

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s 1Purposes s 2Commencement s 3Definitions s 3AMeaning of regional employer s 3BMeaning of regional employee s 4Taxation Administration Act 1997 s 5Act binds the Crown s 6Imposition of payroll tax s 7Who is liable for payroll tax?s 8Amount of payroll tax s 9When must payroll tax be paid?s 10What are taxable wages?s 11Wages that are taxable in this jurisdiction s 11AJurisdiction in which employee is based s 11BJurisdiction in which employer is based s 11CPlace and date of payment of wages s 12Payroll tax paid under corresponding applied law s 13What are wages?s 14Wages include fringe benefits s 15Value of wages comprising fringe benefits s 16Employer election regarding taxable value of fringe benefits s 17Wages include superannuation contributions s 18Inclusion of grant of shares and options as wages s 19Choice of relevant day s 20Deemed choice of relevant day in special cases s 21Effect of rescission, cancellation of share or option s 22Grant of share pursuant to exercise of option s 23Value of shares and options s 24Inclusion of shares and options granted to directors as wages s 26Place where wages are payable s 27Definitions s 28Termination payments s 29Motor vehicle allowances s 30Accommodation allowances s 31Definitions s 32What is a relevant contract?s 33Persons taken to be employers s 34Persons taken to be employees s 35Amounts under relevant contracts taken to be wages s 36Liability provisions s 36ADivision not applicable to wages paid to common law employees s 37Definitions s 38Persons taken to be employers s 39Persons taken to be employees s 40Amounts taken to be wages s 41Liability provisions s 42Agreement to reduce or avoid liability to payroll tax s 43Value of wages paid in kind s 44GST excluded from wages s 45Wages paid by group employers s 46Wages paid by or to third parties s 47Agreement etc. to reduce or avoid liability to payroll tax s 48Non-profit organisations s 49Schools and educational services and training s 50Community Development Employment Project s 51Health care service providers s 52Division not to limit other exemptions s 53Parental leave s 55Volunteer firefighters s 56Emergency service volunteers s 57Limitation of exemption s 58Municipal councils s 59Local government business entities s 60Limitation on local government exemptions s 61State Governors s 62Defence personnel s 63War Graves Commission s 64Consular and non-diplomatic representatives s 65Trade commissioners s 66Australian–American Fulbright Commission s 66AWages paid or payable for or in relation to services performed in other countries s 66BEmployment agents supplying their common law employees s 67Definitions s 68Grouping provisions to operate independently s 69Constitution of groups s 70Groups of corporations s 71Groups arising from the use of common employees s 72Groups of commonly controlled businesses s 73Groups arising from tracing of interests in corporations s 74Smaller groups subsumed by larger groups s 75Application s 76Direct interest s 77Indirect interest s 78Aggregation of interests s 79Exclusion of persons from groups s 80Designated group employers s 81Joint and several liability s 82Determination of correct amount of payroll tax s 83Annual adjustment of payroll tax s 84Adjustment of payroll tax when employer changes circumstances s 85Special provision where wages fluctuate s 86Registration s 87Returns s 88Application s 89Agents and trustees are answerable s 90Returns by agent or trustee s 91Liability to pay tax s 92Indemnity for agent or trustee s 93Tax not paid during lifetime s 94Payment of tax by executors or administrators s 95Assessment if no probate within 6 months of death s 96Person in receipt or control of money for absentee s 97Agent for absentee principal winding-up business s 98Recovery of tax paid on behalf of another person s 99Liquidator to give notice s 100Provisions specific to this jurisdiction s 101Regulations s 117Transitional provisions s 1Definitions s 1ADetermination of surcharge threshold amount for employer or group of employers s 1BDetermination of COVID-19 debt temporary payroll tax surcharge s 2Application of Part s 3Definitions s 4Payroll of employer not more than threshold s 5Payroll of employer over threshold s 6Application of Part s 7Definitions s 7ADeductible amount for the purposes of this Part s 8Payroll of group not more than threshold s 9Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of the same type s 9APayroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type s 9BPayroll of group over threshold—where no section 87(2) approval in force s 10Application of Part s 11Definition s 12Calculation of payroll tax s 13Continuous recording method s 14Averaging method s 15Meaning of relevant 12-week period s 16Replacing one motor vehicle with another motor vehicle s 17Changing method of recording s 18Definition s 1Introduction to Schedule s 1AAPayments by a corporate collective investment vehicle to its corporate director s 1ADefinitions s 1BDetermination of COVID-19 debt temporary payroll tax surcharge s 2Rate of payroll tax s 3Application of Division s 4Amount of payroll tax to be paid each month s 5Deductible amount for employer who does not pay interstate wages s 6Deductible amount for employer who pays interstate wages s 7Application of Division s 8Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of the same type s 8AMonthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type s 8BMonthly payroll tax payable where no section 87(2) approval in force s 9Deductible amount for groups that do not pay interstate wages s 10Deductible amount for groups that pay interstate wages s 11Application of Division s 12Amount of payroll tax to be paid each month s 13Definitions s 13AMeaning of new entrant s 13BTreasurer may declare approved group training organisations s 14Schools and school councils s 15Persons providing educational services s 15AVariation to exemption for non-profit organisations s 16Approved training schemes s 16AWages paid to person who continues training under approved training scheme s 17What is a health care service provider?s 17AMeaning of primary caregiver and secondary caregiver s 17BParental leave s 17CAdministrative requirements for exemption s 18Limitation on local government exemptions s 18AGellung Warl s 19Specialized agencies s 19AEmployment agents supplying their common law employees s 19BGP medical businesses s 20Further returns s 21Notification of change in circumstances s 21AReassessment of payroll tax liability—underpayment of wages s 22Time limit for refund applications s 23Disregarding cents s 24Emergency tax relief s 1Definition s 2Savings and transitional regulations s 3Application of Interpretation of Legislation Act 1984 s 4Continuation of old Act and regulations s 5Application of this Act and old Act s 6Fringe benefits s 7Superannuation contributions relating to pre-1 July 1997 service s 8Superannuation contributions not readily related to particular employees s 9Employment agents s 10Exemption continues for certain schools s 11Approved training schemes s 12Exemption continues for public hospitals s 13Registration of employers s 14Designated group employers s 15State Taxation Acts Amendment Act 2008 s 16Application of amendments s 17State Taxation Acts Amendment Act 2011 s 18State Tax Laws Amendment (Budget and Other Measures) Act 2013 s 19State Taxation Acts Further Amendment Act 2015 s 20State Taxation Acts Amendment Act 2019 s 21State Taxation and Mental Health Acts Amendment Act 2021—determination of mental health and wellbeing surcharge between 1 January 2022 and 30 June 2022

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1

Introduction to Schedule

In force

1 Introduction to Schedule

This Schedule sets out provisions that apply only in this jurisdiction.

Sch. 2 Pt 1A (Heading and cl. 1AA) inserted by No. 18/2023 s. 57.

This Act’s bill:Explanatory memorandum Second reading speech

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