Queensland Legislation
++ AUDAX : AT: FIDELIS ++
Queensland
Pay-roll Tax (Harmonisation) Amendment Bill 2008
Queensland
Pay-roll Tax (Harmonisation) Amendment Bill 2008
Contents Page 1 Shorttitle .. 0... eee ee 6 2 Commencement... . 0.00.5... cece eee eee eee 6 3 Actamended ........... 00. c eee cee teens 6 4 Amendment of s 3 (Meaning of superannuation contribution) . . . 6 5 Insertion of newS 3A... 6... eee 6 3A Meaning of termination payment ................ 6 6 Amendment of s 4 (Other provisions about meaning of wages). . 8 7 Amendment of s 9 (Wages liable to pay-roll tax) ............. 9 8 Amendment of s 13 (Value of taxable wages) ............... 9 9 Insertion of new pt 2, divs 1A-1D.................--00005. 10 Division 1A Contractor provisions 13A Definitions for div 1A................0002..008 10 13B Meaning of relevant contract ...............2.2. 10 13C Persons taken to be employers ................- 13 13D Persons taken to be employees ...............-- 13 13E Amounts taken to be wageS.............--0000- 14 13F Liability for pay-roll tax for payments taken to be WAGES cece eee eens 15 Division 1B Employment agents 13G Meaning of employment agency contract.......... 16 13H Persons taken to be employers ................- 16 131 Persons taken to be employees ...............-- 16 13J Amounts taken to be wageS..........-..-.0000- 16 13K Liability for pay-roll tax for payments taken to be WAGES in eee 17 13L Employment agency contract reducing or avoiding
liability to pay-roll tax 2.2.6... eee eee eee 18
Pay-roll Tax (Harmonisation) Amendment Bill 2008
Contents 11
Page 2
Division 10 Shares and options
13M Application of div1C..................00 022008 13N Definitions for div1C ..............0..... 0008 130 When share or option is granted ................ 13P Grant of share because of exercise of option....... 13Q Day on which wages are paid or payable.......... 13R Election by grantor of relevant day............... 13S Automatic election of relevant day ............... 13T Effect of recission or cancellation of share or option . 13U Value of taxable wages.................002.00. 13V When services are performed .................. 13W Place where wages are paid or payable........... Division 1D Allowances
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