- Act 16 of 2008 - Royal Assent 26 June 2008 TABLE OF PROVISIONS Long Title PART 1 - Preliminary 1. Short title 2. Commencement 3. Definitions 4. Taxation Administration Act 1997 5. Act binds the Crown PART 2 - Imposition of Payroll Tax Division 1 - Imposition of tax 6. Imposition of payroll tax 7. Who is liable for payroll tax 8. Amount of payroll tax 9. When must payroll tax be paid Division 2 - Taxable wages 10. What are taxable wages? 11. Wages not referable to services performed in a particular month Division 3 - Other 12. Payroll tax paid under corresponding applied law PART 3 - Wages Division 1 - General concept of wages 13. What are wages? Division 2 - Fringe benefits 14. Wages include fringe benefits 15. Value of wages comprising fringe benefits 16. Employer election regarding taxable value of fringe benefits Division 3 - Superannuation contributions 17. Wages include superannuation contributions Division 4 - Shares and options 18. Inclusion of grant of shares and options as wages 19. Choice of relevant day 20. Deemed choice of relevant day in special cases 21. Effect of rescission, cancellation of share or option 22. Grant of share pursuant to exercise of option 23. Value of shares and options 24. Inclusion of shares and options granted to directors as wages 25. When services considered to have been performed 26. Place where wages are payable Division 5 - Termination payments 27. Definitions 28. Termination payments Division 6 - Allowances 29. Motor vehicle allowances 30. Accommodation allowances Division 7 - Contractor provisions 31. Definitions 32. What is a relevant contract? 33. Persons taken to be employers 34. Persons taken to be employees 35. Amounts under relevant contracts taken to be wages 36. Liability provisions Division 8 - Employment agents 37. Definitions 38. Persons taken to be employers 39. Persons taken to be employees 40. Amounts taken to be wages 41. Liability provisions 42. Agreement to reduce or avoid liability to payroll tax Division 9 - Other 43. Value of wages paid in kind 44. GST excluded from wages 45. Wages paid by group employers 46. Wages paid by or to third parties 47. Agreement etc. to reduce or avoid liability to payroll tax PART 4 - Exemptions Division 1 - Non-profit organisations 48. Non-profit organisations Division 2 - Education and training 49. Schools and educational services and training 50. Community Development Employment Project Division 3 - Health care service providers 51. Health care service providers 52. Division not to limit other exemptions Division 4 - Maternity and adoption leave 53. Maternity and adoption leave 54. Administrative requirements for exemption Division 5 - Volunteer firefighters and emergency service volunteers 55. Volunteer firefighters 56. Emergency service volunteers 57. Limitation of exemption Division 6 - Local government 58. Local and county councils 59. Local government business entities 60. Limitation on local government exemptions Division 7 - Other government and defence 61. State Governors 62. Defence personnel 63. War Graves Commission Division 8 - Foreign government representatives and international agencies 64. Consular and non-diplomatic representatives 65. Trade Commissioners 66. Australian-American Fulbright Commission PART 5 - Grouping of Employers Division 1 - Interpretation 67. Definitions 68. Grouping provisions to operate independently Division 2 - Business groups 69. Constitution of groups 70. Groups of corporations 71. Groups arising from the use of common employees 72. Groups of commonly controlled businesses 73. Groups arising from tracing of interests in corporations 74. Smaller groups subsumed by larger groups Division 3 - Business groups tracing of interests in corporations 75. Application 76. Direct interest 77. Indirect interest 78. Aggregation of interests Division 4 - Miscellaneous 79. Exclusion of persons from groups 80. Designated group employers 81. Joint and several liability PART 6 - Adjustments of Tax 82. Determination of correct amount of payroll tax 83. Annual adjustment of payroll tax 84. Adjustment of payroll tax when employer changes circumstances 85. Special provision where wages fluctuate PART 7 - Registration and Returns 86. Registration 87. Returns PART 8 - Collection and Recovery of Tax Division 1 - Agents and trustees generally 88. Application 89. Agents and trustees are answerable 90. Returns by agent or trustee 91. Liability to pay tax 92. Indemnity for agent or trustee Division 2 - Special cases 93. Tax not paid during lifetime 94. Payment of tax by executors or administrators 95. Assessment if no probate within 6 months of death 96. Person in receipt or control of money for absentee 97. Agent for absentee principal winding-up business 98. Recovery of tax paid on behalf of another person 99. Liquidator to give notice PART 9 - General 100. Provisions specific to this jurisdiction 101. Regulations 102. Nature of proceedings for offences 103. Administration of Act 104. Savings, transitional and other provisions 105. Consequential Amendments 106. Legislation repealed 107. Legislation rescinded SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 SCHEDULE 6[ Note: This table has been automatically generated and may be incomplete. ]