Pay-roll Tax (Amendment) Act 1990 (NSW)

P A Y -R O L L T A X	(A M E N D M E N T )	A C T	1 9 9 0	NO.	6 5
NEW SOUTH WALES

TABLE OF PROVISIONS

1. Short title

2. Commencement

3. Amendment of Pay-roll Tax Act 1971 No. 22

4. Saving

SCHEDULE 1—AMENDMENTS

PAY-ROLL TAX (AMENDMENT) ACT 1990 No. 65

NEW SOUTH WALES

Act No. 65, 1990

An Act to amend the Pay-roll Tax Act 1971 to make further provision with respect to the assessment and collection of pay-roll tax [Assented to 30 October 1990]

See: also Stamp Duties (Further Amendment) Act 1990.

Pay-roll Tax (Amendment) 1990

The Legislature of New South Wales enacts:

Short title

1. This Act may be cited as the Pay-roll Tax (Amendment) Act 1990.

Commencement

2. This Act is taken to have commenced on 1 October 1990.

Amendment of Pay-roll Tax Act 1971 No. 22

3. The Pay-roll Tax Act 1971 is amended as set out in Schedule 1.

Saving

4. Without limiting the application of the Interpretation Act 1987, an

amendment effected by section 3 and Schedule 1 does not, except where otherwise expressly provided, affect any duty, obligation, liability, benefit or right imposed, created, incurred or existing in respect of wages paid or payable before 1 October 1990.

SCHEDULE 1-AMENDMENTS

(Sec. 3)

(1) Section 7 (Imposition of pay-roll tax on taxable wages):

(a) From section 7 (c), omit “and” where lastly occurring.

(b)	In section 7 (d), after “the month of June 1989”, insert “and before the month of July 1990”.

(e)	ascertained in accordance with Schedule 3 in respect of such of those wages as are paid or payable after the month of June 1990 and before the month of July 1991 and are not liable to pay-roll tax at the rate prescribed in paragraph (a), (b), (c) or (d); and
(f)	ascertained in accordance with Schedule 4 in respect of such of those wages as are paid or payable after the month of June 1991 and are not liable to pay-roll tax at the rate prescribed in paragraph (a), (b), (c), (d) or (e).

Pay-roll Tax (Amendment) 1990

SCHEDULE

1—AMENDMENTS— continued

(2) Section 11B (Annual adjustments):

Omit section 11B (1), insert instead:

(1) In this section:

“annual amount of pay-roll tax”, in relation to an

employer, means:

(a) the amount ascertained in accordance with

Schedule 2 in respect of the employer for the financial year commencing on 1 July 1989; and

(b) the amount ascertained in accordance with

Schedule 3 in respect of the employer for the financial year commencing on 1 July 1990; and

Schedule 4 in respect of the employer for the financial year commencing on 1 July 1991 or any subsequent financial year.

(3)	Section 11C (Adjustment of pay-roll tax when employer ceases
to be an employer etc. during a financial year):

From section 11C (1), omit the definition of “total amount of pay-roll tax”, insert instead:

“total amount of pay-roll tax”, in relation to an

employer, means:

(a) the amount ascertained in accordance with

Schedule 2 in respect of the employer for a prescribed period which falls within the financial year commencing on 1 July 1989; and

(b) the amount ascertained in accordance with

Schedule 3 in respect of the employer for a prescribed period which falls within the financial year commencing on 1 July 1990; and

Schedule 4 in respect of the employer for a prescribed period which falls within the financial year commencing on 1 July 1991 or any subsequent financial year;

Pay-roll Tax (Amendment) 1990

SCHEDULE 1—AMENDMENTS—continued

(4) Section 16K (Annual adjustments):

Omit section 16K (2), insert instead:

(2)	A reference in this section to the annual amount of

pay-roll tax paid or payable by a member of a group is a

reference to:

(a)	the amount ascertained in accordance with Schedule 2 in respect of that member for the financial year commencing on 1 July 1989; or
(b)	the amount ascertained in accordance with Schedule 3 in respect. of that member for the financial year commencing on 1 July 1990; or
(c)	the amount ascertained in accordance with Schedule 4 in respect of that member for the financial year commencing on 1 July 1991 or any subsequent financial year.

(5) Section 16L (Adjustment of pay-roll tax when members of a group cease to pay taxable wages or interstate wages during a financial year):

Omit section 16L (3), insert instead:

(3)	A reference in this section to the total amount of

pay-roll tax paid or payable for a prescribed period by a

member of a group is a reference to:

(a)	the amount ascertained in accordance with Schedule 2 in respect of that member for a prescribed period which falls within the financial year commencing on 1 July 1989; or
(b)	the amount ascertained in accordance with Schedule 3 in respect of that member for a prescribed period which falls within the financial year commencing on 1 July 1990; or
(c)	the amount ascertained in accordance with Schedule 4 in respect of that member €or a prescribed period which falls within the financial year commencing on 1 July 1991 or any subsequent financial year.

Pay-roll Tax (Amendment) 1990

SCHEDULE 1—AMENDMENTS—continued

(6) Schedule 2:

(a) Omit the heading, insert instead:

SCHEDULE 2—CALCULATION OF PAY-ROLE

TAX LIABILITY FOR THE FINANCIAL YEAR

COMMENCING ON 1 JULY 1989

(b)	From the definition of “financial year” in clause 1, omit “or any subsequent financial year commencing on 1 July”.
(c)	From the definition of “financial year” in clause 6, omit “or any subsequent financial year commencing on 1 July”.

(7) Schedules 3 and 4:

After Schedule 2, insert:

SCHEDULE 3—CALCULATION OF PAY-ROLL

TAX LIABILITY FOR THE FINANCIAL YEAR

COMMENCING ON 1 JULY 1990

(Secs. 7, 11B, 11C, 16K, 16L)

PART 1-EMPLOYERS WHO ARE NOT

MEMBERS OF A GROUP

Definitions

1. In this Part:

“financial year” means the financial year commencing

on 1 July 1990;

“TW”, in relation to the calculation of pay-roll tax for an employer who is not a member of a group, represents the total taxable wages paid or payable by the employer during the financial year;

“IW”, in relation to the calculation of pay-roll tax for an employer who is not a member of a group, represents the total interstate wages paid or payable by the employer during the financial year.

Pay-roll of employer under $483,000

2. If the total of the taxable wages and interstate wages

paid or payable by an employer (other than a member of a group) during the financial year is less than $483,000, the amount of pay-roll tax payable by the employer for the financial year is nil.

Pay-roll Tax (Amendment) 1990

SCHEDULE:

1 —AMENDMENTS—continued

Pay-roll of employer between $483,000 and $1,512,000

3. If the total of the taxable wages and interstate wages

paid or payable by an employer (other than a member of a group) during the financial year is $483,000 or more but less than $1,512,000, the amount of pay-roll tax payable by the employer for the financial year is the amount calculated in accordance with the formula:

Pay-roll of employer between $1,512,000 and $2,268,000

4. If the total of the taxable wages and interstate wages

paid or payable by an employer (other than a member of a group) during the financial year is $1,512,000 or more but less than $2,268,000, the amount of pay-roll tax payable by the employer for the financial year is the amount calculated in accordance with the formula:

Pay-roll of ernployer $2,268,000 or more

5. If the total of the taxable wages and interstate wages

paid or payable by an employer (other than a member of a group) during the dinancial year is $2,268,000 or more, the amount of pay-roll tax payable by the ernployer for the financial year is the amount calculated in accordance with the formula:

Pay-roll Tax (Amendment) 1990

SCHEDULE 1—AMENDMENTS—continued

PART 2—EMPLOYERS WHO ARE MEMBERS OF

A GROUP

Definitions

6. In this Part:

“financial year” means the financial year commencing

on 1 July 1990;

“TW”, in relation to the calculation of pay-roll tax for an employer who is a member of a group, represents the total taxable wages paid or payable by the employer during the financial year;

“GTW”, in relation to the calculation of pay-roll tax for

an employer who is a member of a group, represents

the total taxable wages paid or payable by the group

during the financial year;

“GIW”, in relation to the calculation of pay-roll tax for

an employer who is a member of a group, represents

the total interstate wages paid or payable by the group

during the financial year.

Pay-roll of group under $483,000

7. If the total of the taxable wages and interstate wages

paid or payable by a group during the financial year is less than $483,000, the amount of pay-roll tax payable by each member of the group for the financial year is nil.

Pay-roll of group between $483,000 and $1,512,000

8. If the total of the taxable wages and interstate wages

paid or payable by a group during the financial year is $483,000 or more but less than $1,512,000, the amount of pay-roll tax payable by each member of the group for the financial year is the amount calculated in accordance with the formula:

Pay-roll of group between $1,512,000 and $2,268,000

9. If the total of the taxable wages and interstate wages

paid or payable by a group during the financial year is

Pay-roll Tax (Amendment) 1990

SCHEDULE

1—AMENDMENTS—continued

$1,512,000or more but less than $2,268,000, the amount of pay-roll tax payable by each member of the group for the financial year is the amount calculated in accordance with the formula:

Pay-roll of group $2,268,000 or more

10. If the total of the taxable wages and interstate wages paid or payable. by a group during the financial year is $2,268,000 or more, the amount of pay-roll tax payable by each member of the group for the financial year is the amount calculated in accordance with the formula:

™

126,840 +

GTW + GIW - 2,268,000

100 1]

GTW + GIW

SCHEDULE 4—CALCULATION OF PAY-ROLL

TAX LIABILITY FROM 1 JULY 1991

(Secs. 7, 11B, 11C, 16K, 16L)

PART 1-EMPLOYERS WHO ARE NOT

MEMBERS OF A GROUP

Definitions

1. In this Part:

“financial year” means the financial year commencing

on 1 July 1991 or any subsequent finacial year

commencing on 1 July;

“ T W ” in relation to the calculation of pay-roll tax for an employer who is not a member of a group, represents the total taxable wages paid or payable by the employer during the financial year to which the calculation relates;

Pay-roll Tax (Amendment) 1990

SCHEDULE 1—AMENDMENTS—continued

Pay-roll of employer under $500,000

2. If the total of the taxable wages and interstate wages paid or payable by an employer (other than a member of a group) during a financial year is less than $500,000, the amount of pay-roll tax payable by the employer for that financial year is nil.

Pay-roll of employer $500,000 or more

3. If the total of the taxable wages and interstate wages paid or payable by an employer (other than a member of a group) during a financial year is $500,000 or more, the amount of pay-roll tax payable by the employer for that financial year is the amount calculated in accordance with the

formula:

. 7

TW + IW

100 TW + IW - 500,000

PART 2-EMPLOYERS WHO ARE MEMBERS OF

A GROUP

Definitions

4. In this Part:

“financial year” means the financial year commencing

on 1 July 1991 or any subsequent financial year

commencing on 1 July;

“TW”, in relation to the calculation of pay-roll tax for an employer who is a member of a group, represents the total taxable wages paid or payable by the employer during the financial year to which the calculation relates;

“GTW”,

in relation to the calculation of pay-roll tax for an employer who is a member of a group, represents the total taxable wages paid or payable by the group during the financial year to which the calculation relates;

‘‘GIW”, in relation to the calculation of pay-roll tax for an employer who is a member of a group, represents the total interstate wages paid or payable by the group during the financial year to which the calculation relates.

Pay-roll Tax (Amendment) 1990

SCHEDULE 1—AMENDMENTS—continued

Pay-roll of group under $500,000

5. If the total of the taxable wages and interstate wages

paid or payable by a group during a financial year is less than $500,000, the amount of pay-roll tax payable by each member of the group for that financial year is nil.

Pay-roll of group $500,000 or more

6. If the total of the taxable wages and interstate wages

paid or payable by a group during a financial year is $500,000 or more, the amount of pay-roll tax payable by each member of the group for that financial year is the amount calculated in accordance with the formula:

[Minister's second reading speech made in—

Legislative Assembly on 11 October 1990

Legislative Council on 24 October 1990]