Payroll Tax Act 2007

An election by an employer under section 13A(2) of the old Act that was in force immediately before 1 July 2007 remains in force on and after that day for the purposes of this Act as if it were an election made by the employer under section 16(1) of this Act.

If an employer is a prescribed sporting club, a reference in section 16(1) to the amount determined in accordance with subsection (2) in relation to that employer is taken to be a reference to the sum of the type 1 aggregate fringe benefits amount and the type 2 aggregate fringe benefits amount (within the meaning of the FBTA Act) in relation to that employer.

In this clause—

the umpiring or refereeing of a sporting activity; or

the administration of a sporting activity; or

the non-competitive practice of a sport;

a prescribed sporting club referred to in the Schedule to the Pay-roll Tax (Prescribed Sporting Club) Regulations 2001 as in force immediately before 1 July 2007 (other than the body referred to in item 1 in that Schedule); or

North Melbourne Kangaroos Limited A.C.N. 065 251 489; or

a body prescribed by the regulations, being an association, club or other body—

an object of which is to participate in, facilitate or promote a sporting activity; and

that employs persons who play for the body in a competitive sporting activity; and

that pays more than 50% of its total wages in a financial year to persons referred to in subparagraph (ii) in respect of services performed by those players being the playing of a sport.

Subclauses (2) and (3) and this subclause are repealed on 1 July 2008.