Section 38 — Persons taken to be employers — Payroll Tax Act 2007 (Victoria) — Barrister AI

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Section 38 — Persons taken to be employers — 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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38

Persons taken to be employers

In force

38 Persons taken to be employers

For the purposes of this Act, the employment agent under an employment agency contract is taken to be an employer.

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