corporation has the same meaning as in section 9 of the Corporations Act; corresponding law means a law in force in another State or a Territory relating to the imposition upon employers of a tax on wages paid or payable by them and the assessment and collection of that tax; designated group employer means a member designated for a group in accordance with section 80; director of a company includes a member of the governing body of the company; employer means a person who pays or is liable to pay wages and includes— (a) the Crown in any of its capacities; and (b) a person taken to be an employer by or under this Act; and (c) a public, local or municipal body or authority constituted under the law of the Commonwealth or of a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act; employment agency contract has the meaning given in section 37; employment agent has the meaning given in section 37; exempt wages mean wages that are declared by or under this Act to be exempt wages; FBTA Act means the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth; financial year means each year commencing on 1 July;
month means the month of January, February, March, April, May, June, July, August, September, October, November and December; option means an option or right, whether actual, prospective or contingent, of a person to acquire a share or to have a share transferred or allotted to the person; paid, in relation to wages, includes provided, conferred and assigned and pay and payable have corresponding meanings; payroll tax means tax imposed by section 6; perform, in relation to services, includes render; S. 3 def. of registered business address inserted by No. 83/2009 s. 15. registered business address means an address for service of notices under the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth on an entity that has an ABN, as shown in the Australian Business Register kept under that Act; return period, in relation to an employer, means a period relating to which that employer is required to lodge a return under this Act; S. 3 def. of share amended by No. 28/2011 s. 33. share means a share in a company and includes a stapled security; superannuation contribution has the meaning given in section 17(2); taxable wages has the meaning given in section 10; termination payment has the meaning given in section 27; Territories means the (including the ) and the ; this jurisdiction means and the coastal waters of ;
(ii) the employer is based in this jurisdiction (in a case where the employee is not based in an Australian jurisdiction); or (iii) the wages are paid or payable in this jurisdiction (in a case where both the employee and the employer are not based in an Australian jurisdiction); or (iv) the wages are paid or payable for services performed mainly in this jurisdiction (in a case where both the employee and the employer are not based in an Australian jurisdiction and the wages are not paid or payable in an Australian jurisdiction); or (c) the wages are paid or payable by an employer for or in relation to services performed by an employee wholly outside all Australian jurisdictions and are paid or payable in this jurisdiction. Note Section 66A provides an exemption for wages paid or payable for services performed wholly in one or more other countries for a continuous period of more than 6 months. (2) The question of whether wages are taxable in this jurisdiction is to be determined by reference only to the services performed by the employee in respect of the employer during the month in which the wages are paid or payable, subject to this section.
(b) the trustee of the trust (whether alone or together with another trustee or trustees) has a controlling interest in the business of a partnership— the person or set of persons is taken to have a controlling interest in the business of the partnership. 73 Groups arising from tracing of interests in corporations (1) An entity and a corporation form part of a group if the entity has a controlling interest in the corporation. Note Section 79 (Exclusion of persons from groups) allows the Commissioner, for payroll tax purposes, to exclude persons from a group constituted under this section in certain circumstances. (2) For the purposes of this section, an entity has a controlling interest in a corporation if the corporation has share capital and— (a) the entity has a direct interest in the corporation and the value of that direct interest exceeds 50%; or (b) the entity has an indirect interest in the corporation and the value of that indirect interest exceeds 50%; or (c) the entity has an aggregate interest in the corporation and the value of the aggregate interest exceeds 50%. (3) Division 3 applies for the purposes of the interpretation of this section. Note Division 3 sets out the manner for determining whether an entity has a direct interest, indirect interest or aggregate interest in a corporation, and the value of such an interest.
Pt 10 Divs 1–4 (Headings and ss repealed by No. 29/2011 s. 3(Sch. 1 item 66.2). * * * * * Division 5—Transitional provisions 117 Transitional provisions Schedule 3, which contains transitional provisions, has effect. Sch. 1 amended by No. 40/2016 s. 34. Sections 8, 29(5), 80, 82 Part 1—Interpretation 1 Definitions In this Schedule— financial year means the financial year commencing on 1 July 2007 or on 1 July in any subsequent financial year;