46 Wages paid by or to third parties 45 47 Agreement etc. to reduce or avoid liability to payroll tax 47 Part 4—Exemptions 49 Division 1—Non-profit organisations 49 48 Non-profit organisations 49 Division 2—Education and training 50 49 Schools and educational services and training 50 50 Community Development Employment Project 50 Division 3—Health care service providers 51 51 Health care service providers 51 52 Division not to limit other exemptions 51 Division 4—Maternity and adoption leave 51 53 Maternity and adoption leave 51 54 Administrative requirements for exemption 53 Division 5—Volunteer firefighters and emergency service volunteers 53 55 Volunteer firefighters 53 56 Emergency service volunteers 54 57 Limitation of exemption 54 Division 6—Local government 54 58 Municipal councils 54 59 Local government business entities 54 60 Limitation on local government exemptions 55 Division 7—Other government and defence 56 61 State Governors 56 62 Defence personnel 56 63 War Graves Commission 56 Division 8—Foreign government representatives and international agencies 56 64 Consular and non-diplomatic representatives 56 65 Trade commissioners 56 66 Australian–American Fulbright Commission 56 Division 9—Services outside Australia 57 66A Wages paid or payable for or in relation to services performed in other countries 57
of any period when he or she was engaging in emergency activities within the meaning of the Emergency Management Act 1986 as a volunteer emergency worker within the meaning of that Act. 57 Limitation of exemption An exemption under this Division does not apply to wages paid or payable as recreation leave, annual leave, long service leave or sick leave. Division 6—Local government 58 Municipal councils Subject to section 60, wages are exempt wages if they are paid or payable by— (a) a municipal council; or (b) a union or partnership of which all the members are municipal councils. 59 Local government business entities (1) Subject to section 60, wages are exempt wages if they are paid or payable— (a) by a wholly-owned subsidiary (within the meaning of the Corporations Act) of a municipal council; and (b) to a person for or in connection with an activity that is conducted for the council under a written arrangement between the subsidiary and the council. (2) The written arrangement referred to in subsection (1)(b) must include a provision for the payment by the subsidiary to the council of an amount approximately equivalent to the amount of tax that would be payable by the subsidiary under this Act but for the exemption. 60 Limitation on local government exemptions
employer for the group for the purposes of this Act. (2) A member of a group is a qualified member if the member— S. 80(2)(a) amended by No. 40/2016 s. 32(1). (a) has paid during the preceding financial year wages that exceeded the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for that financial year; or S. 80(2)(b) amended by No. 40/2016 s. 32(2). (b) is likely to pay during the current financial year wages that are likely to exceed the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for the current financial year. (3) If none of the members of a group is a qualified member but the members together— S. 80(3)(a) amended by No. 40/2016 s. 32(1). (a) have paid during the preceding financial year wages that exceeded the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for that financial year; or S. 80(3)(b) amended by No. 40/2016 s. 32(2). (b) are, in the opinion of the Commissioner, likely to pay during the current financial year wages that will exceed the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for the current financial year— the members may, with the approval of the Commissioner, designate any member of the group to be the designated group employer for the group for the purposes of this Act.
Sch. 1 cl. 7 def. of D inserted by No. 28/2017 s. 72. D is the deductible amount determined in accordance with clause 7A; GIW represents the total interstate wages paid or payable by the group concerned during the relevant financial year; GTW represents the total taxable wages paid or payable by the group concerned during the relevant financial year; Sch. 1 cl. 7 def. of JTW inserted by No. 28/2017 s. 72. JTW, for clauses 9 and 9A, represents the total taxable wages paid or payable during the relevant financial year by the employers covered by the return (as members of a group); Sch. 1 cl. 7 def. of Pe inserted by No. 28/2017 s. 72. Pe is that part of JTW that is attributable to all employers who are not regional employers; Sch. 1 cl. 7 def. of Pre inserted by No. 28/2017 s. 72. Pre is that part of JTW that is attributable to all regional employers; Sch. 1 cl. 7 def. of Re inserted by No. 28/2017 s. 72, substituted 22/2018 s. 21(2)(a). Re is the percentage specified in paragraph (e)(ii) or (f)(ii) of the definition of R (as the case requires);
(3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— (4) Each member of the group who is not covered by the return is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— Sch. 1 cl. 9B inserted by No. 28/2017 s. 74. 9B Payroll of group over threshold—where no section 87(2) approval in force (1) This clause applies if an approval under section 87(2) is not in force for a designated group employer. (2) If the total taxable wages and interstate wages paid or payable by a group during the financial year is more than the group threshold amount, payroll tax is payable as provided by subclauses (3) and (4). (3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— (4) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— Part 4—Groups with no designated group employer
Sch. 2 cl. 13 def. of re-employed apprentice or trainee inserted by No. 40/2016 s. 42(a). re-employed apprentice or trainee has the meaning given by clause 16A(2); Sch. 2 cl. 13 def. of school substituted by No. 26/2007 s. 108(1)(c). school means a school that is— (a) a non-Government school within the meaning of the Education and Training Reform Act 2006 that is registered under that Act; and (b) carried on by a person for no profit or gain to the person or the individual members of the person; Sch. 2 cl. 13 def. of school council amended by Nos 26/2007 s. 108(1)(d), 40/2016 s. 42(b). school council has the same meaning as in the Education and Training Reform Act 2006; Sch. 2 cl. 13 def. of training contract inserted by No. 40/2016 s. 42(a). training contract has the same meaning as in section 1.1.3(1) of the Education and Training Reform Act 2006. Sch. 2. cl. 13A inserted by No. 67/2015, s. 5 (as amended by No. 40/2016 s. 49). 13A Meaning of new entrant (1) A new entrant is an apprentice or trainee employed by an organisation that is declared to be an approved group training organisation under clause 13B who enters into a training contract with that organisation within the period of time specified in subclause (2).
For the purposes of Division 2 of Part 3 of Schedule 2, a public hospital includes a public hospital within the meaning of section 10(1)(bc) of the Pay-roll Tax Act 1971 as in force immediately before the commencement of section 14(1) of the State Taxation Legislation (Miscellaneous Amendments) Act 2006. 13 Registration of employers An employer who was registered under section 12 of the old Act immediately before 1 July 2007 is taken, on and after that day, to be registered under section 86 of this Act. 14 Designated group employers A member of a group who was the nominated or appointed member for the group under section 9A(4) of the old Act immediately before 1 July 2007 is taken, on and after that day, to be the designated group employer for the group as if the member had been designated under section 80 of this Act. Sch. 3 cl. 15 inserted by No. 31/2008 s. 26. 15 State Taxation Acts Amendment Act 2008 Schedule 1, as amended by section 24 of the State Taxation Acts Amendment Act 2008, applies to the financial year commencing on 1 July 2007 and any subsequent financial year. Sch. 3 cl. 16 inserted by No. 83/2009 s. 22. 16 Application of amendments (1) The amendments made to this Act by the State Taxation Acts Further Amendment Act 2009 apply in respect of taxable wages that are paid or payable on or after 1 July 2009. (2) The amendments made to this Act by the State Taxation Acts Further Amendment Act 2009 are to be applied for the purpose of determining the correct amount of payroll tax (within the meaning of section 82) payable by an employer in