Payroll Tax Act 2009 (SA)

South Australia Payroll Tax Act 2009 An Act to re-enact and modernise the law relating to payroll tax; to harmonise payroll tax law with other States; and for other purposes.

Contents Part 1—Preliminary 1 Short title 3 Interpretation 4 Taxation Administration Act 1996 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 that are taxable in this jurisdiction 11A Jurisdiction in which employee is based 11B Jurisdiction in which employer is based 11C Place and date of payment of wages Division 3—Other 12 Liability for payroll tax not affected by subsequent amendment to Act 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 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 services providers 51 Health services 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 Councils 59 Limitation on local government exemptions 60 Specified activities 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 Division 9—Services outside Australia 66A Wages paid or payable for or in relation to services performed in other countries 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 Returns etc to be completed in manner approved by Commissioner 101 Regulations Schedule 1—Calculation of payroll tax liability Part 1—Interpretation 1 Interpretation Part 2—Employers who are not members of a group 2 Application of Part 3 Interpretation 4 Payroll of employer under threshold 5 Payroll of employer over threshold Part 3—Groups with a designated group employer 6 Application of Part 7 Interpretation 8 Payroll of group under threshold 9 Payroll of group over threshold Part 4—Motor vehicle allowances 10 Continuous recording method 11 Averaging method 12 Meaning of relevant 12‑week period 13 Replacing 1 motor vehicle with another motor vehicle 14 Changing method of recording 15 Definition Schedule 1A—Calculation of payroll tax liability—2018/19 financial year Part 1—Preliminary 1 Application Part 2—Calculation of payroll tax liability—first period of 2018/19 financial year Division 1—Interpretation 2 Interpretation Division 2—Employers who are not members of a group 3 Application of Division 4 Interpretation 5 Payroll of employer under threshold 6 Payroll of employer over threshold Division 3—Groups with a designated employer 7 Application of Division 8 Interpretation 9 Payroll of group under threshold 10 Payroll of group over threshold Part 3—Calculation of payroll tax liability—second period of 2018/19 financial year Division 1—Interpretation 11 Interpretation Division 2—Employers who are not members of a group 12 Application of Division 13 Interpretation 14 Payroll of employer under threshold 15 Payroll of employer over threshold Division 3—Groups with a designated employer 16 Application of Division 17 Interpretation 18 Payroll of group under threshold 19 Payroll of group over threshold Schedule 2—South Australia specific provisions Part 1—Introduction 1 Introduction to Schedule 2 Interpretation Part 2—Calculation of monthly payroll tax Division 2—Employers who are not members of a group 4 Application of Division 5 Amount of payroll tax to be paid each month 6 Deductible amount from taxable wages Division 3—Groups with a designated group employer 7 Application of Division 8 Amount of payroll tax to be paid each month 9 Deductible amount for groups Part 3—Exemptions Division 1—Education and training 10 Education and training Division 2—Health services providers 11 What is a health services provider? Division 3—Other exemptions 12 Hospitals 13 Family planning 14 Kindergartens 15 Child care 16 Universities 17 Film production 17A JobKeeper Payment 17B General practitioners—bulk billed services 17C Other exemptions for previous financial years Part 4—Returns and refunds 18 Further returns 19 Notification of change in circumstances 20 Time limit for refund applications Part 5—General 21 Disregarding cents Schedule 3—Transitional provisions Part 2—Transitional provisions 2 Interpretation 3 Savings and transitional provisions 4 Continuation of repealed Act and regulations 5 Application of this Act and repealed Act 6 Superannuation contributions not readily related to particular employees 7 Registration of employers 8 Designated group employers 9 References Part 3—Transitional provisions—Employee shares and options 10 Assessment and payment of payroll tax in relation to employee shares and options 11 Determination of vesting date and value of employee shares and options Legislative history