Pay-roll Tax Act Amendment Act 1975 (Qld)

977 (Q.=11sla ANNO VICESIMO QUARTO ELIZABETHAE SECUNDAE REGINAE No. 80 of 1975 An Act to amend the Pay-roll Tax Act 1971-1974 in certain particulars [ASSENTED TO 16TH DECEMBER, 1975] BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. Short title and citation . (1) This Act may be cited as the Pay-roll Tax Act Amendment Act 1975. (2) The Payroll Tax Act 1971- 1974 is in this Act referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the Pay-roll Tax Act1971-1975.

978 Pay-roll Tax Act Amendment Act 1975, No. 80 Commencement. This Act shall commence on 1st January, 1976. 3. Amendment of s. 2 . Section 2 of the Principal Act is amended by inserting after the expression " PART IV-REGISTRATION. AND RETURNS (ss. 12-16);" the expression "PART IVA-GROUPING PROVISIONS (SS. 16A-16t.);". 4. Amendment of s. 3. Section 3 of the Principal Act is amended by- (a) in subsection (1), (i) inserting after the definition " company " the following definition:- " corporatiioonn " has the meaning assigned to that term in section 5 (1) of the Companies Act 1961-1974;"; (ii) inserting after the definition " corresponding law " the following definition:- " deessiiggnnaatetded group employer ", in relation to a group, means the member of that group who under section 161 is for the time being the designated group employer in respect of that group;"; (iii) omitting the definition " financial year " and substituting the following definition:- " " financial year " means each year commencing on 1st July;"; (iv) inserting after the definition " financial year " as inserted by this Act the following definitions:- " " foreign wages " means wages that are not taxable wages and are not interstate wages; " group " means a group constituted under Part IVA; " interstate wages " means wages that are taxable wages within the meaning of a corresponding law;"; (v) insert;n, after the definition " person " the following definition:- " " return period ", in relation to an employer, means a period relating to which that employer is required to furnish a return under this Act;"; (vi) inserting.after the definition " trustee " the following definition:- ""voting share " has the meaning assigned to, that term in section (5) (1) of the Companies Act 1961-1974; "; (vii) in the definition " wages ", omitting the words " payment made " where they occur in provisions (a), (b), (c) and (d) of that definition and substituting in each case the words " amount paid or payable "; (b) inserting after subsection (2) the following subsection:- " (2A) For the purposes of this Act, a reference to wages does not include a reference to allowances for travelling or accommodation paid or payable at a rate in a particular case or class of cases that does not exceed such rate as is prescribed in respect of that case or class of cases."; (c) inserting after subsection (5) the following subsection:- (6) Where, for the purposes of this Act, it is necessary- (a) to reduce an amount by $2 for each $3 by which another amount exceeds another amount or a certain proportion of a third amount; or.

Pay-roll Tax Act Amendment Act 1975, No. 80 979 (b) to calculate the proportion that one amount bears to another amount, and but for this subsection one or more of those amounts would be amounts of dollars and cents, the cents shall be disregarded.". 5. A mendmen t of s. 9. Section 9 of the Principal Act is amended by- (a) in subsection (7), omitting the words " the return relating to the month or period in which the determination is made and to any subsequent month or period " and substituting the words " any return specified in the determination whether relating fo a month or period that is before or after or partly before and partly after the making of the determination "; (b) inserting after subsection ( 9) the following subsection:- " (10) This section does not apply so as to authorize a deduction to be made in accordance with this section in respect of.any return period that commences after the month of December 1975.". 6. New s. 9A. The Principal Act is amended by inserting after section 9 the following section:- " 9A. Deduction from taxable wages on and from 1st January 1976. (1) In this section- " interstate wages " does not include interstate wages paid or payable by a member of a group; " prescribed amount "- (a) in relation to a return for a return period of one month, means $3 466; and (b) in relation to a return for a return period of two or more months, means the product ascertained by multiplying $3 466 by the number of_ months in that return period; " taxable wages " does not include taxable wages paid or payable by a member of a group. (2) This section applies only so as to authorize a deduction to be made for a return period that is after the month of December 1975, from the taxable wages included in a return or assessment relating to that return period. (3) For the purpose of ascertaining the pay-roll tax payable by an employer who pays or is liable to pay taxable wages for the whole of a return period but does not pay and is not liable to pay interstate wages during that return period, there shall be deducted, for that return period, from the amount of the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to that return period) the prescribed amount, reduced by $2 for each $3 (disregarding any remainder) by which the amount of those taxable wages (in whole dollars) exceeds the prescribed amount but so that the deduction under this subsection shall not, in any case, be less than one-half of the prescribed amount.. (4) For the purpose of ascertaining the pay-roll tax payable by an employer who pays or is liable to pay wages during a return period and pays or is liable to pay taxable wages for part onl} of that return period but does not pay and is not liable to pay

980 Pay-roll Tax Act Amendment Act 1975, No. 80 interstate wages during that return period, there shall be deducted for that return period, from the amount of the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to that return period) the amount that bears to the prescribed amount the same proportion as the number of days in that part of that return period bears to the total number of days in that return period, reduced by $2 for each $3 (disregarding any remainder) by which the amount of those taxable wages (in whole dollars) exceeds the same proportion of the prescribed amount. The deduction under this subsection shall not, in any case, be less than the amount that bears to' one-half of the prescribed amount the same proportion as the number of days in that part of that return period bears to the total number of days in that return period. (5) An employer who during any return period pays or is liable to pay taxable wages and interstate wages may, by notice in writing in the prescribed form containing the prescribed particulars, served on the Commissioner, nominate an amount, calculated in the prescribed manner , not exceeding the prescribed amount, as the deduction that he claims, to be entitled to make for that return period and for subsequent return periods. (6) For the purpose of ascertaining the pay-roll tax payable by an' employer who has served on the Commissioner a notice under subsection (5) there shall, subject to subsection (7), be deducted for a return period (being the return period ending last before the day on which he served that notice on the Commissioner or any subsequent return period), from the amount of the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to any such return period) the amount nominated in that notice. (7) The Commissioner may, on an application made to him in writing by an employer who pays or is liable to pay taxable wages and interstate wages during any return period or of his own motion in relation to such an employer at any time, make a determination specifying an amount, not exceeding the prescribed amount, that may be deducted for any return period specified or referred to in the determination (being a return period commencing before, but not before 1st January 1976, or after, or the return period in which, the determination is made) from the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to any such return period) and there shall be deducted, for any such return period, from the amount of the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to any such return period) the amount so specified. (8) The Commissioner may, at any time by instrument in writing, revoke a determination made under subsection (7) and any such revocation shall have effect on and from the first day of the return period specified in the instrument, whether that return period is before, but not before the date of the determination, or after, or the return period in which, the instrument is executed by him.

Pay-roll Tax Act Amendment Act 1975, No. 80 981 (9) The Commissioner shall, as soon as practicable after making a determination under subsection (7), serve notice of the determination on the employer concerned.". 7. Anwodmen t of s . 11. Section 11 of the Principal Act is amended by- (a) omitting subsection ( 4) and substituting the following subsection:- " (4) For the purposes of subsections ( 1) and (2 ) of this section, the amount prescribed-in respect of the financial year- (a) ending on 30th June 1975, is $20 800; and (b) ending on 31st December 1975, is $10 400."; (b) inserting after subsection (7) the following subsection:- " (8) In this section, except subsection ( 3), " financial year " includes the period commencing on 1st July 1975 and ending on 31st December 1975 but does not include the period commencing on 1st July 1975 and ending on 30th June 1976 or the financial year commencing on 1st July 1976 or a financial year commencing on any subsequent 1st July.". 8. New s. 11A. The Principal Act is amended by inserting after section I1 as amended by this Act the following section:- " 11A. Interpretation . (1) In this section and in sections l la and 11 c- " financial year " includes the period commencing on 1st January 1976 and ending on 30th June 1976; " interstate wages " does not include interstate wages paid or payable by a member of a group; " taxable wages " does not include taxable wages paid or payable by a member of a group. (2) Subject to subsection (3), a reference in sections IIa and I lc to the prescribed amount is , in relation to an employer- '(a) who pays or is'liable to pay taxable wages for the whole of a financial year but not any interstate wages during that financial year, a. reference to the amount of $41 600 reduced by $2 for each $3 (disregarding any' remainder) by which the total (in whole dollars) of the taxable wages paid or payable by that employer during that financial year exceeds $41 600, but so that the prescribed amount under this paragraph shall not, in any case, be less than $20 800; (b) who during a financial year pays or is liable to pay wages (disregarding foreign wages) those wages being taxable wages that are paid or payable for part only of that financial year but who does not, pay and is not liable to pay any interstate wages during that financial year, a reference to the amount that bears to $41 600 the same proportion as that part bears to. that financial year, reduced by $2 for each $3 (disregarding any remainder) by which the total (in whole dollars) of the taxable wages paid or payable by that employer during

982 Pay-roll Tax Act Amendment Act 1975, No. 80 that part exceeds the amount firstmentioned in this paragraph, but so that the prescribed amount under this paragraph shall not, in any case, be less than the amount that bears to $20 800 the same proportion as that part bears to that financial year; (c) who pays or is liable to pay wages (disregarding foreign wages) for the whole of a financial year at some time during which taxable wages are paid or payable and at some time during which interstate wages are paid or payable, a reference to the amount that bears to another amount (that other amount, being $41 600, reduced by $2 for each $3 (disregarding any remainder) by which the sum of the total (in whole dollars) of- (i) the taxable wages paid or payable by that employer during that financial year; and (ii) the interstate wages paid or payable by that employer during that financial year, exceeds $41 600) the same proportion as the total (in whole dollars) of the taxable wages paid or payable by that employer during that financial year bears to the sum of the total (in whole dollars) of- (iii) the taxable wages paid or payable by that employer during that financial year; and (iv) the interstate wages paid or payable by that employer during that financial year, but the prescribed amount under this paragraph shall not, in any case , be less than the amount that bears to $20 800 the same proportion as the amount ascertained from subparagraph (i) bears to the sum of the amounts ascertained from subparagraphs (i) and (ii); (d) who during a financial year pays or is liable to pay wages ( disregarding foreign wages ) otherwise than for the whole of that financial year , some of those ' firstmentioned wages being taxable wages and some being interstate wages , a reference to the amount that bears to another amount (that other amount being an amount that bears to $41600 the same proportion as the part ( excluding any period during which he paid or was liable to pay foreign wages only) of that financial year for which he pays or is liable to pay wages (disregarding foreign wages ) bears to that financial year reduced by $2 for every $3 (disregarding any remainder) by which the sum of the total (in whole dollars) of- (i) the taxable wages paid or payable by that employer during that' part; and (ii) the interstate wages paid or payable by that employer during that part, exceeds that p:oportionate amount of $41 600) the same proportion as the total (in whole dollars) of the taxable wages paid or payable by that employer during that part bears to the sum of the total (in whole dollars) of- (iii) the taxable wages paid or payable by that employer during that part; and

Pay-roll Tax Act Amendment Act 1975, No. 80 983 (iv) the interstate wages paid or payable by that employer during that part, but so that the prescribed amount under this paragraph shall not, in any case, be less than the amount that bears to another amount (that other amount being an amount that bears to $20 800 the same proportion as the part (excluding any period during which he paid or was liable to pay foreign wages only) of that financial year for which he pays wages bears to that financial year) the same proportion as the amount ascertained from subparagraph'(i) bears to the sum of the amounts ascertained from subparagraphs (i) and (ii). (3) Where a person who did not pay and was not liable to pay taxable wages or interstate wages for any part of a financial year satisfies the Commissioner that, by reason of the nature of.his trade or business, the taxable wages and interstate wages, if any, paid or payable by him fluctuate with different periods of the financial year, the Commissioner may treat him- (a) if he has conducted that trade or business in Australia during the whole of the financial year, as an employer throughout the financial year; or (b) if he has conducted that trade or business in Australia during part only of the financial year, as an employer during that lastmentioned part of the financial year. (4) In respect of the financial year ending on 30th June 1976, subsection (2) shall be construed as if- (a) the references therein- to $41 600 were references to $20 800; and (b) the references therein to $20 800 were references to $10 400.". 9. New ss. 11B , 11C. The Principal Act is amended by inserting after section I1A as inserted by this Act the following sections:- " 11B. Annual adjustments . (1) In this section. " annual amount of pay-roll tax ", in relation to an employer, means the amount ascertained by applying the appropriate rate or rates of pay-roll tax prescribed by section 7 to the difference between- (a) the total of the taxable wages paid or payable by that employer during a financial year; and (b) the prescribed amount, if any. (2) Where taxable wages are paid or payable by an employer during a financial year commencing on or after 1st January 1976- (a) the Commissioner shall, on an application made by that employer in accordance with subsection (3), where the amount of pay-roll'tax paid or payable by that employer when he made the returns relating to that financial year is greater than the annual amount of pay-roll tax in relation to that employer for that financial year, refund or rebate to that employer an amount equal to the difference reduced by any amount refunded to him under section 19; or

984 Pay-roll Tax Act Amendment Act 1975, No. 80 (b) that employer shall, where the amount of pay-roll tax paid or payable by that employer when he made the returns relating to that financial year is iess than the annual amount of pay-roll tax in relation to that employer for that financial year, pay to the Commissioner as pay-roll tax, within the period during which he is required to furnish a return under this Act in respect of the return period that is or includes the month of June in that financial year, an amount equal to the difference. (3) An application under subsection (2) (a) shall, notwithstanding section 19, be made within the financial year next following the financial year in respect of which the refund or rebate is applied for. 11C. Adjustment of pay - roll tax when employer ceases to be an employer during a financial year . (1) In this section- prescribed period ", in relation to an employer who pays or is liable to pay wages, otherwise than as a member of a group, for part only of a financial year, means that part of that financial year; " total amount of pay-roll tax ", in relation to an employer, means the amount ascertained by applying the appropriate rate or rates of pay-roll tax prescribed by section 7 to the difference between- (a) the total of the taxable wages paid or payable by the employer during a prescribed period; and (b) the prescribed amount , if any; " wages " does not include foreign wages. (2) Where in a financial year an employer ceases to pay wages or becomes a member of a group he shall, where the amount of pay-roll tax paid or payable by him when he made returns relating to the prescribed period is less than the total amount of pay-roll tax in relation to .that employer- for that prescribed period, pay to the Commissioner as pay-roll tax, within the period during, which he is required to furnish a return under this Act relating to that prescribed period or the last return under this Act relating to that prescribed period, an amount equal to the difference. (3) Where an employer, who has ceased to pay wages or has become a member of a group, as referred to in subsection (2), in any financial year, subsequently pays or is liable to pay taxable wages or interstate wages during that financial year Otherwise than as a member of a group, section 11 B applies to and in respect of him as if the reference in section 118 (2) to the amount of pay-roll tax paid or payable by that employer included a reference to any pay-roll tax paid or payable by that employer under subsection (2).". 10. Amendommt of s. 12. Section 12 of the Principal Act is amended by- (a) in subsection (1), (i) omitting the words " four hundred dollars " and substituting the expression " $800 ";

Pay-roll Tax Act Amendment Act 1975, No. 80 985 (ii) inserting after-the words " taxable wages " the words " or who, being a member of a group, during a month pays or is liable to pay any taxable wages "; (b) omitting subsection (2) and substituting the following subsections:- " (2) The Commissioner may cancel the registration of a person as an employer if- (a) that person, not being a member of a group, has ceased to be an employer paying wages as referred to in subsection (1); or (b) that person- (i) ceases to be a member of a group; and (ii) does not pay or is not liable to pay wages as referred to in subsection (1). (2A) Where the Commissioner cancels the registration of a person" as an employer in any financial year and that person subsequently pays or is liable to pay (otherwise than as a member of a group) taxable wages during that financial year, that person may, notwithstanding that during any month he pays or is liable to pay wages at a rate not in excess of $800 per week, apply to the Commissioner, in the prescribed form and manner, for registration as an employer and thereupon the Commissioner shall register him as an employer under this Act."; (c) in subsection (3), (i) omitting the words " was the holder of a certificate in force under the regulations made under the Commonwealth Act to the effect that he"• (ii) inserting after the words " was registered " the words " under the Commonwealth Act ". 11. Amendment of s. 13. Section 13 of the Principal Act is amended by adding at the end thereof the following subsection:- (6) Amounts required to be shown on returns furnished for the purposes of this Act that would, but for this subsection, be amounts of dollars and cents shall be shown as whole dollars and the cents shall be disregarded.". 12. Amendmen t of s. 14. Section 14 of the Principal Act is amended by- (a) inserting after subsection (1) the following subsection:- " (1 A) In subsection (1), " financial year " includes the period commencing on 1st July 1975 and ending on 31st December 1975 and the period commencing on 1st January 1976 and ending on 30th June 1976 but does not include the period commencing on 1st July 1975 and ending on 30th June 1976."; (b) inserting after subsection (2) the following subsection:- " (2A) The Commissioner may, at any time by notice in writing, revoke any certificate issued under subsection (1).". 13. Amendm ent of s. 15. Section 15 of the Principal Act is amended by omitting the words " In addition to any return required to be furnished by this Act, the " and substituting the word " The ".

986 Pay-roll Tax Act Amendment Act 1975, No. 80 14. New Part IVA and ss. 16A-16L. The Principal Act is amended by inserting after section 16 the following heading and sections:- " PART IVA-GROUPING PROVISIONS 16A. Interpretation . In this Part, " business " includes- (a) a trade or profession; (b) any other activity carried on for fee, gain or reward; and (c) the activity, carried on by an employer, of employing one or more persons where that person performs or those persons perform duties for or in connexion with another business. 16B. Grouping of corporations . For the purposes of this Act, two corporations constitute a group if they are, by reason of section 6 (5) of the Companies Act 1961-1974, to be deemed for the purposes of that Act to be related to each other. 16C. Grouping where employees used in another business. For the purposes of this Act, where- (a) an employee of an employer or two or more employees of an employer performs or perform duties solely or mainly for or in connexion with a business carried on by that employer and another person or other persons or by another person or other persons; or (b) an employer has, in respect of the employment of or the performance of duties by one or more of his employees, an agreement, arrangement or undertaking (whether formal or informal, whether expressed or implied and whether or not the agreement, arrangement or undertaking includes provisions in respect of the supply of goods or services or goods and services) with another person or other persons relating to a business carried on by that other person or those other persons, whether alone or together with another person or other persons, that employer and- (c) each such other person; or (d) both or all of those other persons, constitute a group. 16D. Grouping of commonly controlled businesses. (1) A reference in this section to two businesses does not include a reference to two businesses both of which are owned by the same person not being a trustee or by the trustee or trustees of a trust. (2) For the purposes of this Act, where the same person has or the same, persons have together a controlling interest as referred to in subsection (3) in each of two businesses the persons who carry on those businesses constitute a group. (3) For the purposes of subsection (2), the same person has or the same persons have together a controlling interest in each of two businesses if that person has or those persons have

Pay-roll Tax Act Amendment Act 1975, No. 80 987 together a controlling interest under any of the following paragraphs in one, of the businesses and a controlling interest under the same or another of the following paragraphs in the other business:- (a) a person has or persons have together a controlling interest in a business , being a business carried on by a corporation, if the directors or a majority of the directors or one or more of the directors, being a director or directors who is or are entitled to exercise a majority in voting power at meetings of the directors, of the corporation are or is accustomed or under an obligation ( whether formal or informal) to act in accordance with the directions, instructions or wishes of that person or of those persons acting together; (b) a person has or persons have together a controlling interest in a business , being a business carried on by a corporation that has a share capital, if that person or those persons acting together may (whether directly or indirectly) exercise, control the exercise of or substantially influence the exercise of 50 per centum or more of the voting power attached to voting shares issued by the corporation; (c) a person has or persons have together a controlling interest in a business , being a business carried on by a partnership, if that person or those persons- (i) owns or own together ( whether or not beneficially) 50 per centum or more of the capital of the partnership; or (ii) is or are together entitled ( whether or not beneficially) to 50 per centum or more of any. profits of the partnership; (d) a person has .or persons have together a controlling interest in a business , being a business carried on under a trust, if that person (whether or not as the trustee of another trust) is the beneficiary or those persons (whether or not as the trustees of another trust) are together the beneficiaries in respect of 50 per centum or more of the value of the interests in the trust firstmentioned in this paragraph; (e) a person has a controlling interest in a business if, whether or not he is a trustee of a trust, he is the sole owner of the business or persons, being two or more trustees of a trust , have a controlling interest in a business if they are the owners of the business. (4) Where a corporation has a controlling interest under subsection (3) in a business, it shall be deemed to have a controlling interest in any other business in which another corporation that is, by reason of section 6 (5) of the Companies Act 1961-1974, to be deemed for the purposes of that Act to be related to it has a controlling interest. (5) Where- (a) a person has or persons have together a controlling interest under subsection (3) in a business; and

988 Pay-roll Tax Act Amendment Act 1975, No. 80 (b) the person or persons who carries or carry on that business has or have such a controlling interest in another business, the person or persons referred to in paragraph (a) shall be deemed to have a controlling interest in the business referred to in paragraph (b). (6) Where- (a) a person is a beneficiary under a trust; or (b) two or more persons together are beneficiaries under a trust, in respect of 50 per centum or more of the value of the interests in that trust and the trustee or trustees of that trust has or have under subsection (3) a controlling interest in a business, that beneficiary or those beneficiaries shall, for the purposes of subsection (3), be deemed to have a controlling interest in that business. 16E. Smaller groups subsumed into larger groups. (1) Notwithstanding any other provision of this Part (except subsection (2)), where a person is whether or not by virtue of this subsection a member of two or more groups (each of which is in subsection (2) referred to as a smaller group), all of the members of those groups constitute, for the purposes of this Act, one group. (2) Except for the purpose of determining whether a group is constituted under subsection (1), a group which, but for this subsection, would be a smaller group, ceases to be a group if its members are members of a group constituted under subsection (1). 16F. Grouping provisions to operate independently. The fact that a person is not a member of a group constituted under a provision of this Part does not prevent that person from being a member of a group constituted under another provision of this Part. 16G. Beneficiaries under discretionary trusts. A person who, as the result of the exercise of a power or discretion by the trustee of a discretionary trust or by any other person or by that trustee and other person, may benefit under that trust shall be deemed , for the purposes of this Part, to be a beneficiary in respect of 50 per centum or more of the value of the interests in that trust. 16H. Exclusion of persons from groups . (1) Where the Commissioner is satisfied, having regard to the nature and degree of ownership or control of the businesses, the nature of the businesses and any other matters he considers relevant, that a business carried on by a member of a group is carried on substantially independently of and is not substantially connected with the carrying on of a business carried on by any other member of that group, the Commissioner may by order in writing served on that firstmentioned member, exclude him from that group.

Pay-roll Tax Act Amendment Act 1975, No. 80 989 (2) The Commissioner shall not, under subsection (1), make an order so as to exclude a person from a group on and from a date if that person is or was on that date a corporation which by reason of section 6 (5) of the Companies Act 1961-1974 is to be deemed, for the purposes of that Act, to be related to another corporation which is a member of that group. (3) Notwithstanding any other provision of this Part, an order under subsection (1) shall have effect according to its tenor on and from the date specified in the order (being a date that is the date of the order or before the date of the order) as the date on and from which the person referred to in the order is or shall be deemed to have been excluded from the group so referred to. 161. Designated group employer . (1) The members of a group may, by an instrument in writing in the prescribed form containing the prescribed particulars executed by or on behalf of each member of the group and served on the Commissioner, designate one of its members to be the designated group employer in respect of the group for the purposes of this Act and nominate an amount, calculated in the prescribed manner not exceeding the prescribed amount as defined in section 9A (1), as the deduction to be made for any return period in relation to which that designated group employer is required to furnish returns under this Act. (2) The designated group employer in respect of a group ceases to be the designated group employer in respect of that group on and from the first day of the return period relating to him during which- (a) the composition of the group alters; or (b) the members of the group, by an instrument in writing in the prescribed form containing the prescribed particulars executed by or on behalf of each of them who is known to the Commissioner to be a member of the group and served on the Commissioner, revoke the designation, whichever occurs the earlier. (3) For the 'purpose of ascertaining the pay-roll tax payable by a designated group employer, there shall, subject to subsection (4), be deducted for a return period (being the return period commencing last before the day on which the instrument under subsection (1) designating him as the designated group employer in respect of the group is served on the Commissioner or any subsequent return period) from the amount of the taxable wages included in a return made by or an assessment relating to that employer (being a return or an assessment relating to any such return period) the amount nominated in that instrument. (4) The Commissioner may, on an application made to him in writing executed by or on behalf of each person known to the Commissioner to be a member of a group or of his own motion in relation to a group, at any time, make a determination specifying an amount not exceeding the prescribed amount as defined in section 9A (1) that may be deducted for any return period specified or referred to in the determination (being a return period commencing before, but not before 1st January 1976, or after, or the return period in which, the determination is made)

990 Pay-roll Tax Act Amendment Act 1975, No. 80 from the taxable wages included in a return made by or an assessment relating to an employer specified in the determination who was during any such return period a member of that group and there shall be deducted for any such return period from the amount of the taxable wages included in a return made by or an assessment relating to that employer (being a return or an assessment relating to any such return period) the amount so specified. (5) The Commissioner may, at any time by instrument in writing, revoke a determination made under subsection (4) and any such revocation shall have effect on and from the first day of the return period specified in the instrument, whether that return period is before, but not before the date of the determination, or after, or the return period in which, the instrument is executed by him. (6) An employer specified in a determination made under subsection (4) shall, on the first day of the first return period specified or referred to in the determination, be deemed to have been designated under subsection (1) to be the designated group employer in respect of the group of which he was then a member and shall, subject to subsection (2), thereafter be the designated group employer in respect of that group. (7) The Commissioner shall, as soon as practicable after making a determination under subsection (4), serve notice of the determination on the designated group employer in respect of the group concerned. 16J. Interpretation . (1) In this section and sections 16K and 16L " financial year " includes the period commencing on 1st January 1976 and ending on 30th June 1976. (2) Subject to subsection (3), a reference in sections 16K and 16L to the prescribed amount is, in relation to a designated group employer- (a) who during the whole of a financial year is the designated group employer in respect of a group at least one of the members of which pays or is liable to pay taxable wages for the whole of that financial year and none of the members of which pays or is liable to pay as a member of that group any interstate wages during that financial year, a reference to the amount of $41 600 reduced by $2 for each $3 (disregarding any remainder) by which the total (in whole dollars) of the taxable wages paid or payable by the employers in that group during that financial year exceeds $41 600 but so that the prescribed amount under this paragraph shall not, in any case, be less than $20 800; (b) who during part only of a financial year is the designated group employer in respect of a group at least one of the members of. which pays or is lible to pay taxable wages for the whole of that part and none of the members of which pays or is liable to pay as a member of that group any interstate wages during that financial year, a reference to the amount that bears

Pay-roll Tax Act Amendment Act 1975, No. 80 991 to $41 600 the same proportion as that part of that financial year bears to that financial year, reduced by $2 for each $3 (disregarding any remainder) by which the total (in whole dollars) of the taxable wages paid or payable by the employers in that group during that part exceeds the amount firstmentioned in this paragraph but so that the prescribed amount under this paragraph shall not, in any case, be less than the amount that bears to $20 800 the same proportion as that part bears to that financial year; (c) where- (i) during the whole of a financial year that designated group employer is the designated group employer in respect of a group; (ii) at least one member of that group pays or is liable to pay taxable wages or interstate wages for the whole of that financial year; and (iii) at some time during that financial year taxable wages are paid or payable by a member of that group and at some time during that financial year interstate wages are paid or payable by a member of that group, whether or not those times are wholly or partly concurrent and whether or not those members are the same member, a reference to the amount that bears to another amount (that other amount being $41 600 reduced by $2 for each $3 (disregarding any remainder) by which the sum of the total (in whole dollars) of- (iv) the taxable wages paid or payable by the employers in that group during that financial year; and (v) the interstate wages paid or payable by the employers in that group during that financial year, exceeds $41 600) the same proportion as the total (in whole dollars) of the taxable wages paid or payable by the employers in that group during that financial year bears to the sum of the total (in whole dollars) of- (vi) the taxable wages paid or payable by the employers in that group during that financial year; and (vii) the interstate wages paid or payable by the employers in that group during that financial year, but so that the prescribed amount under this paragraph shall not, in any case, be less than the amount that bears to $20 800 the same proportion as the amount ascertained from subparagraph (iv) bears to the sum of the amounts ascertained from subparagraphs (iv) and (v); and (d) where- (i) during part only of a financial year that designated group employer is the designated group employer in respect of a group;

992 Pay-roll Tax Act Amendment Act 1975, No. 80 (ii) at least one member of that group pays or is liable to pay taxable wages or interstate wages for the whole of that part; and (iii) at some time during that part taxable wages are paid or payable by a member of that group and at some time during that part interstate wages are paid or payable by a member of that group, whether or not those times are wholly or partly concurrent and whether or not those members are the same member, a reference to the amount that bears to another amount (that other amount being the amount that bears to $41 600 the same proportion as that part bears to that financial year, reduced by $2 for each $3 (disregarding any remainder) by which the sum of the.total (in whole dollars) of- (iv) the taxable wages paid or payable by the employers in that group during that part; and (v) the interstate wages paid or payable by the employers in that group during that part, exceeds that proportionate amount of $41 600) the same proportion as the total (in whole dollars) of the taxable wages paid or payable by the employers in that group during that part bears to the sum of the total (in whole dollars) of- (vi) the taxable wages paid or payable by the employers in that group during that part; and (vii) the interstate wages paid or payable by the employers in that group during that part, but so that the prescribed amount under this paragraph shall not, in any case, be less than the amount that bears to another amount (that other amount being an amount that bears to $20 800, the same proportion as the part (excluding any period during which he paid or was liable to pay foreign wages only) of that financial year for which he pays or is liable to pay wages bears to that financial year) the same proportion as the amount .ascertained from subparagraph (iv) bears to the sum of the amounts ascertained from subparagraphs (iv) and (v). (3) In respect of the financial year ending on 30th June 1976, subsection (2) shall be construed as if- (a) the references therein to $41 600 were references to $20 800; and (b) the references therein to $20 800 were references to $10400. 16K. AnnaW ad ' . (1) This section applies in relation to a group at least one member of which-paid or was liable to pay as such a member taxable wages or interstate wages for the whole of a financial year.

Pay-roll Tax Act Amendment Act 1975, No. 80 993 (2) A reference in this section to the annual amount of pay-roll tax paid or payable by the members of a group is a reference to the amount ascertained by applying the appropriate rate or rates of pay-roll tax prescribed by section 7 to the amount by which- (a) the total of the taxable wages paid or payable by the members of that group during a financial year, exceeds- (b) where- (i) during that financial year there was only one designated group employer in respect of that group, the prescribed amount applicable to that designated group employer; or (ii) during that financial year there were two or more designated group employers in respect of that group, the prescribed amount that, if there had been only one designated group employer in respect of that group during that financial year, would have been applicable to that designated group employer had he paid all of the taxable wages referred to in paragraph (a) paid or payable during that financial year. (3) A reference in this section to the actual amount of pay-roll tax paid or payable in respect of a financial year by the members of a group is a reference to the amount of pay-roll tax paid or payable when returns were made or required to be made under this Act relating to that financial year, being returns in which the taxable wages referred to in subsection (2) (a) were included or required to be included. (4) Where the actual amount of pay-roll tax paid or payable in respect of a financial year commencing on or after 1st January 1976 by the members of a group is greater than the annual amount of pay-roll tax in relation to those members for that financial year, the Commissioner shall, on an application made in accordance with subsection (7) by the person who is the designated group employer in respect of that group on 30th June in that financial year, refund or rebate to that employer an amount equal to the difference, reduced by the total of any amounts refunded to any member of that group under section 19 in respect of the tax paid or payable by any such member when returns relating to that financial year were made or required to be made under this Act by that member. (5) Where the actual amount of pay-roll tax paid or payable in respect of a financial year commencing on or after 1st January 1976 by the members of a group is less than the annual amount of pay-roll tax in relation to those members for that financial year, the person who is the designated group employer in respect of that group on 30th June in that financial year shall pay to the Commissioner as pay-roll tax, within the period during which he is required to furnish a return under this Act in respect of the return period that is or includes the month of June in that financial year, an amount equal to the difference. (6) If a designated group employer in respect of a group fails to pay any amount that he is required to pay under subsection (5) in respect of a financial year, every member of the group who

994 Pay-roll Tax Act Amendment Act 1975, No. 80 paid or was liable to pay taxable wages during that financial year is liable jointly and severally to pay that amount to the Commissioner. (7) An application under subsection (4) shall, notwithstanding section 19, be made within the financial year next following the financial year in respect of which the refund is applied for. 16L. Adjustment of payment of pay - roll tax when members of a group cease to pay taxable wages or interstate wages during a financial year . (1) This section applies ' in relation to a group at least one member of which paid or was liable to pay as such a member taxable wages or interstate wages for part only (being a continuous part) of a financial year and no member of which paid or was liable to pay as such a member any such wages during the whole of that financial year. (2) In this section " prescribed period ", in relation to a group, means part only (being a continuous part) of a financial year for which at least one member of the group paid or was liable to pay taxable wages or interstate wages. (3) A reference in this section to the total amount of pay-roll tax paid or payable for a prescribed period by the members of a group is a reference to the amount ascertained by applying the appropriate rate or rates of pay-roll tax prescribed by section 7 to the amount by which- (a) the total of the taxable wages paid or payable by the employers in that group during that prescribed period, exceeds- (b) where- (i) during that prescribed period there was only one designated group employer in respect of that group, the prescribed amount applicable to that designated group employer; or (ii) during that prescribed period there were two or more designated group employers in respect of that group, the prescribed amount that, if there had been only one designated group employer in respect of that group during that prescribed period, would have been applicable to that designated group employer had he paid all of the wages referred to in paragraph (a) paid or payable during that financial year. (4) Where at the expiration of a prescribed period relating to a group the total amount of pay-roll tax paid or payable when returns were made or required to be made under this Act, being returns in which the taxable wages referred to in subsection (3)" (a) were included or required to be included, is less than the total amount of pay-roll tax paid or payable for that prescribed period by the members of that group, the person who is the designated group employer in respect of that group on the last day of that prescribed period shall pay to the Commissioner as pay-roll tax, within the period during which he is required to furnish a return under this Act or the last return under this Act relating to that prescribed period, an amount equal to the difference.

Pay-roll Tax Act Amendment Act 1975, No. 80 995 (5) Subsections (4) and (5) of section 16K apply in relation to a group to which this section applies as if- (a) at least one member of the group paid or was liable to pay, as such a member, taxable wages or interstate wages for-the whole of that financial year; (b) the reference in section 16K (3) to the actual amount of pay-roll tax paid or payable in respect of a financial year by the members of that group included a reference to any pay-roll tax paid or payable under subsection (4) by a designated group employer in respect of that financial year; and (c) the person, if any, who was the designated group employer in respect of that group at the time when the group last ceased in that financial year to have a member who was paying or was liable to pay, as such a member, taxable wages or interstate wages was the designated group employer in respect of that group on 30th June in that financial year. (6) If a designated group employer in respect of a group fails to pay any amount that he is required to pay under subsection (4) in respect of a period, every member of the group who paid or was liable to pay taxable wages during the financial year that includes that period is liable jointly and severally to pay that amount to the Commissioner.". 15. Amendment of s. 18 . Section 18 of the Principal Act is amended by- (a) in subsection (1), (i) in subparagraph (a), inserting after the word " wages " the words " or, where relevant, interstate wages "; (ii) in subparagraph (b), omitting the word " thereon " and substituting the words " by the employer "; (b) in subsection (3), omitting the words " section 9 of "; (c) in* subsection (4), omitting the words " under subsection (6) of section 9 of this Act in respect of a month or period ending before the determination is made ", and substituting the words " in respect of a return period ending before the determination is made as to the deduction that may be made from the taxable wages included or required to be included in returns made or required to be made under this Act ". 16. Amendment of s. 25. Section 25 of the Principal Act is amended by, in subsection (7), in subparagraph (a), inserting after the word " Act " the words " or his liability as a trustee under Part IVA ". 17. Amendment of s. 41 . Section 41 of the Principal Act is amended by, in subsection (1), (a) inserting after the word " officer " where it firstly occurs the words " (being a natural person whose principal place of residence is in Queensland) "; (b) inserting after the word " filled " the words " by such a person ".

996 Pay-roll Tax Act Amendment Act 1975, No. 80 18. Amendment of s. 42. Section 42 of the Principal Act is amended by- (a) numbering the present section as subsection (1); (b) inserting after subsection (1) as so numbered the following subsection:- - (2) Nothing in subsection (1) affects the operation of Part IVA in relation to trustees.". 19. Amendment of s. 46 . Section 46 of the Principal Act is amended by, in subsection (1), inserting after subparagraph (a) the following subparagraph :- " (aa) the employer named in the certificate is registered or, as the case may be, deemed to be registered as an employer under this Act;". 20. Amendment of s. 51. Section 51 of the Principal Act is amended by, in subsection (1), in subparagraph (c), inserting after the word " year " the words ", whether or not a person was a member of a group ".