Pay-roll Tax Regulations (NT)
NORTHERN TERRITORY OF AUSTRALIA
PAY-ROLL TAX REGULATIONS
As in force at 1 July 2008
TABLE OF PROVISIONS
Part 1Preliminary
Citation 1
Commencement 1
Definitions 1
Employers 1
Part 2Registration, returns and applications
Issue of certificate 2
Part 3ASuperannuation contributions
27AEmployer to obtain actuarial determination 2
27BCategories of participants 2
27CRate of earnings 3
27DDetermination to be in respect of 3 year period 3
27EDuration of determination 4
27FDetermining amount of contribution in respect of prescribed class of participants 4
27GRecords relating to contributions 4
Part 3BFringe benefits
Division 1Fringe benefits
27JValue of fringe benefits to be included in returns 5
27KEstimated value of fringe benefits 5
27LAmended assessments under FBTA Act 7
27MRecords relating to fringe benefits 7
Part 3CExemptions
27SExempt classes of employees 7
27TApproval of tertiary education institutions and trainee arrangements 8
27UExemption for environmental management purposes 8
Part 4Miscellaneous
Offences 9
ENDNOTES
NORTHERN TERRITORY OF AUSTRALIA
____________________
This reprint shows the Regulations as in force at 1 July 2008. Any amendments that commence after that date are not included.
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PAY-ROLL TAX REGULATIONS
Regulations under the Pay-roll Tax Act
Part 1Preliminary
Citation
These Regulations may be cited as the Pay-roll Tax Regulations.
Commencement
These Regulations shall come into operation on the date of commencement of the Act.
Definitions
In these Regulations, unless the contrary intention appears –
fringe benefits tax means the tax imposed under the Fringe Benefits Tax Act 1986 of the Commonwealth on fringe benefits.
return means a return required to be furnished under section 13 of the Act.
year of tax has the meaning given in section 136 of the FBTA Act.
Employers
In pursuance of paragraph (c) of the definition of employer in section 3(1) of the Act, the Territory Insurance Office established by section 4 of the Territory Insurance Office Act is declared to be an employer for the purposes of the Act.
Part 2Registration, returns and applications
Issue of certificate
The Commissioner, or a person authorised by the Commissioner, may issue to every person registered as an employer, a certificate to the effect that the employer is registered.
Part 3ASuperannuation contributions
27AEmployer to obtain actuarial determination
(1)Where a contribution is to be taken to be payable by an employer to a superannuation scheme of a kind referred to in clause 3(1) of Schedule 1 to the Act in the return period in respect of a participant, the employer must ensure that a determination of the kind referred to in clause 3(3)(a) of the Schedule to the Act in respect of contributions to that scheme in that return period in respect of that participant is made.
(2)Where an event that could reasonably be expected to significantly affect a determination made for the purpose of subregulation (1) occurs, the employer must ensure that another determination is made for the purpose of that subregulation as soon as practicable after the event.
(3)If the Commissioner considers that, as a result of a significant change in circumstances, a determination made for the purpose of subregulation (1) or (2) is no longer accurate, the Commissioner may direct the employer to ensure that another determination is made and the employer must comply with the direction.
(4)A determination made in compliance with a direction under subregulation (3) has effect in respect of a return period that commences after the date of the direction.
27BCategories of participants
(1)A determination for the purpose of regulation 27A must be made in respect of each participant in the superannuation scheme, either individually or in accordance with this regulation.
(2)If he or she considers it reasonable to do so, an actuary may divide the participants in a superannuation scheme into categories and make a determination in respect of a notional average member of each category.
(3)If an actuary makes a determination as described in subregulation (2) in respect of a category, the determination applies in respect of each participant who is a member of that category, including a person who subsequently becomes a member of that category.
(4)For the purpose of subregulation (2), an actuary may categorise participants in a superannuation scheme according to occupation, salary, type of benefits to which they are or will become entitled or on any other basis that the actuary considers appropriate.
27CRate of earnings
The earnings referred to in clause 3(3)(a) of Schedule 1 to the Act are to be calculated at a rate equal to the yield rate, on the day on which the determination is made, for 10 year treasury bonds issued by the Commonwealth.
27DDetermination to be in respect of 3 year period
(1)A determination for the purpose of regulation 27A is to specify the amount of contributions for each participant or category of participants for each return period in the 3 years from and including the date on which the determination is made.
(2)If a determination is made for the purpose of regulation 27A(2), the determination is to also specify the amount of contributions for each participant or category of participants for each return period from the date on which the event occurred to and including the date on which the determination is made.
(3)If a determination is made in compliance with a direction under regulation 27A(3), the determination is to specify the amount of contributions for each participant or category of participants for each return period from the date of the direction to and including the date on which the determination is made.
(4)The contribution for a participant may be expressed –
(a) as a dollar amount, which need not be the same for each return period; or
(b) by reference to a variable that is, or a number of variables that are, readily ascertainable in respect of the participant for each return period, an example of such a variable being a percentage of salary.
27EDuration of determination
A determination made for the purpose of regulation 27A has effect –
(a) for 3 years from the date on which it was made; or
(b) until it is replaced by another determination made for the same purpose.
27FDetermining amount of contribution in respect of prescribed class of participants
The amount of a contribution in respect of a member of the class of participants whose employer is the Territory but who are not employed by or in –
(a) a Government Business Division to which paragraph (b) of the definition of employer in section 3(1) of the Act applies; or
(b) a statutory corporation to which paragraph (c) of the definition of employer in section 3(1) of the Act applies,
is to be calculated by multiplying the charge percentage ascertained under Part III of the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth by the wages paid or payable by the employer other than wages of the kind described in paragraph (d) or (e) of the definition of wages in section 3(1) of the Act.
27GRecords relating to contributions
For the purposes of section 74 of the Taxation Administration Act, in relation to a contribution to a superannuation fund that under section 3A of the Act is to be taken to be wages, all documents and records used to ascertain the amount of the contribution, including any determination for the purposes of regulation 27A, are to be kept and preserved.
Part 3BFringe benefits
Division 1Fringe benefits
27JValue of fringe benefits to be included in returns
(1)In the Act, a reference to taxable wages that were paid or payable by an employer during a month is, in relation to taxable wages that are fringe benefits –
(a) a reference to the value of the fringe benefits taken to be wages paid or payable by the employer during the month;
(b) if the employer has made an election under regulation 27K(1) that is in force – a reference to an amount calculated in accordance with regulation 27K(2); or
(c) if the Commissioner has approved a method of calculating the value of fringe benefits under regulation 27K(4) – a reference to an amount calculated in accordance with that approved method.
(2)In the Act, a reference to taxable wages that were paid or payable by an employer during a financial year is, in relation to taxable wages that are fringe benefits, a reference to the sum of the amounts under subregulation (1)(a), (1)(b) or (1)(c), or a combination thereof as the case requires, for the financial year.
27KEstimated value of fringe benefits
(1)An employer may, before the first monthly return or an annual return is required to be furnished for a financial year, elect to include in monthly returns or annual returns (as the case requires) as the value of fringe benefits taken to be wages paid or payable by the employer the estimated value determined in accordance with this regulation.
(2)The estimated value of fringe benefits to be included in a monthly return or an annual return for a financial year by an employer who has paid or is liable to pay fringe benefits tax in respect of a period of not less than 15 months before the financial year is –
(a) in the case of an employer who is required to lodge monthly returns –
(i) in a return furnished in relation to each of the first 11 months of the financial year – one-twelfth of the value of the fringe benefits or the part thereof that, in accordance with section 6 of the Act, comprises taxable wages for the year of tax ending 31 March preceding the financial year; and
(ii) in the return furnished in relation to the twelfth month of the financial year – the value of the fringe benefits or the part thereof that, in accordance with section 6 of the Act, comprises taxable wages for the year of tax ending 31 March in the financial year, less the total value of the fringe benefits included in the returns furnished for the preceding 11 months; or
(b) in the case of an employer who is required to lodge an annual return – the value of the fringe benefits or the part thereof that, in accordance with section 6 of the Act, comprises taxable wages for the year of tax ending 31 March in the financial year.
(3)For the purposes of subregulation (2), the value of the fringe benefits or the part thereof that comprises taxable wages is to be taken to be the value of fringe benefits or the part thereof that would have comprised taxable wages had –
(a) the Pay-roll Tax Amendment Act 1999 and this Division commenced on 1 April 1998; and
(b) the Pay-roll Tax Amendment Act 2002 commenced on 1 April 2001.
(4)Where an employer is unable to make an election under subregulation (2), the Commissioner may approve a method of calculating the value of fringe benefits to be included in a return, subject to the terms and conditions specified in the approval.
(5)An election under subregulation (1) does not take effect unless and until the Commissioner receives notice of the election in the form approved by the Commissioner.
(6)Subject to subregulation (7), an employer who has made an election under subregulation (1) must furnish monthly returns or an annual return (as the case requires) containing amounts calculated in accordance with the election.
(7)The Commissioner may, on the application, made in the form and manner approved by the Commissioner, of an employer who has made an election under subregulation (1), by notice to the employer, approve the termination of that election.
(8)Where the Commissioner approves the termination of an election, the employer is to include in a return after the Commissioner's approval under subsection (7) the value of the fringe benefits taken to be wages paid or payable by the employer to which the return relates.
(9)Where the Commissioner approves the termination of an election during a financial year, the value of taxable wages that are fringe benefits that the employer may elect to include in the employer's return for June in that financial year is the value of the fringe benefits taken to be wages paid or payable by the employer for the financial year, less the total value of the fringe benefits included in the returns for the preceding months of the financial year.
(10)If an employer who made an election under subregulation (1) ceases to be liable to pay tax in a financial year, whether or not the election is still in force, the value of taxable wages that are fringe benefits to be included in the employer's last return is the actual value of the fringe benefits paid or payable by the employer for the period on and from the preceding 1 July until the date on which the employer ceases to be liable to pay tax, less the total value of the fringe benefits included in the returns for the preceding months of the financial year.
27LAmended assessments under FBTA Act
An employer must, within 30 days after receiving an amended assessment under the FBTA Act, give a copy of the amended assessment to the Commissioner.
27MRecords relating to fringe benefits
For the purposes of section 74 of the Taxation Administration Act, in relation to a fringe benefit, the following documents and records are to be kept and preserved:
(a) documents and records of the provision of the fringe benefit;
(b) documents and records used in calculating the value of, or that support the calculation of the value of, the fringe benefit.
Part 3CExemptions
27SExempt classes of employees
(1)For the purposes of section 9(j)(i) of the Act, the following classes of employees are prescribed:
(a) the class comprising apprentices employed in approved apprenticeships within the meaning of the Northern Territory Employment and Training Act;
(b) the class comprising persons receiving wages funded under the Community Development Employment Programme;
(c) the class comprising graduates of approved tertiary educational institutions employed under approved trainee arrangements, subject to the following conditions:
(i) that the exemption from the payment of tax applies for a maximum period of 6 months of employment of the employee under the trainee arrangement;
(ii) that the exemption does not apply if the employee was employed by the employer before graduating, whether or not under a trainee arrangement.
(2)In subsection (1)(c), approved means approved under regulation 27T.
27TApproval of tertiary education institutions and trainee arrangements
(1)An employee is not a member of the class described in regulation 27S(1)(c) unless the Commissioner, on the application of the employer, by notice in writing to the employer, approves –
(a) the tertiary educational institution of which the employee is a graduate; and
(b) the training arrangements under which the employee is employed by the employer.
(2)An application for approval is to be made in the form and manner approved by the Commissioner.
(3)An approval takes effect on the date specified in the notice, being a date that is not earlier than 3 years before the date of the application for the approval.
(4)The Commissioner may, by notice in writing to the employer, revoke an approval.
(5)A revocation takes effect on the date specified in the notice, being a date that is not earlier than the date on which the approval to which it relates took effect.
27UExemption for environmental management purposes
(1)Section 6 of the Act does not apply to wages that are paid or payable by an environment conservation organisation to its employees.
(2)Subregulation (1) does not apply to wages paid or payable to an employee in respect of a period when the employee is exclusively engaged in providing services on behalf of an environment conservation organisation for which the organisation charges a fee under a contract.
(3)In this regulation –
environment conservation organisation means a person or body that –
(a) is formed for the sole or predominant purpose of conserving (including restoring) native vegetation or habitat through the performance of re-vegetation or other land management activities on land;
(b) through its employees and other persons, performs re-vegetation or other land management activities on land; and
(c) is not permitted under its constitution to distribute money or other property of the organisation amongst its members.
Part 4Miscellaneous
Offences
A person who contravenes, or fails to comply with, a provision of these Regulations shall be guilty of an offence punishable upon conviction by a fine of 50 penalty units.
ENDNOTES
KEY
Key to abbreviations
amd = amended od = order
app = appendix om = omitted
bl = by-law pt = Part
ch = Chapter r = regulation/rule
cl = clause rem = remainder
div = Division renum = renumbered
exp = expires/expired rep = repealed
f = forms s = section
Gaz = Gazette sch = Schedule
hdg = heading sdiv = Subdivision
ins = inserted SL = Subordinate Legislation
lt = long title sub = substituted
nc = not commenced
LIST OF LEGISLATION
| Pay-roll Tax Regulations (SL No. 17, 1978) |
| Notified 30 June 1978 |
| Commenced 1 July 1978 (r 2 and s 2 Pay-roll Tax Ordinance 1978 (Act No. 47, 1978) |
| Amendments of the Pay-roll Tax Regulations (SL No. 49, 1980) |
| Notified 23 December 1980 |
| Commenced 23 December 1980 |
| Amendments of the Pay-roll Tax Regulations (SL No. 8, 1981) |
| Notified 15 May 1981 |
| Commenced 15 May 1981 |
| Criminal Law (Regulatory Offences) Act 1983 (Act No. 68, 1983) |
| Assent date 28 November 1983 |
| Commenced 1 January 1984 (s 2, s 2 Criminal Code Act 1983 (Act No. 47, 1983) and Gaz G46, 18 November 1983, p 11 and Gaz G8, 26 February 1986, p 5) |
| Amendments of the Pay-roll Tax Regulations (SL No. 24, 1987) |
| Notified 20 May 1987 |
| Commenced 20 May 1987 |
| Amendments of the Pay-roll Tax Regulations (SL No. 15, 1988) |
| Notified 13 April 1988 |
| Commenced 13 April 1988 |
| Amendments of Pay-roll Tax Regulations (SL No. 10, 1990) |
| Notified 9 May 1990 |
| Commenced 9 May 1990 |
| Local Government (Consequential Amendments) Act 1993 (Act No. 84, 1993) |
| Assent date 31 December 1993 |
| Commenced 1 June 1994 (s 2, s 2 Local Government Act 1993 (Act No. 83, 1993) and Gaz S35, 20 May 1994) |
| Amendments of Pay-roll Tax Regulations (SL No. 50, 1994) |
| Notified 14 December 1994 |
| Commenced 14 December 1994 |
| Amendments of Pay-roll Tax Regulations (SL No. 21, 1999) |
| Notified 1 July 1999 |
| Commenced 1 July 1999 (r 1, s 2 Pay-roll Tax Amendment Act 1999 (Act No. 29, 1999 and Gaz S31, 1 July 1999) |
| Northern Territory Employment and Training Authority (Consequential Amendments) Act 1999 (Act No. 52, 1999) |
| Assent date 30 November 1999 |
| Commenced 30 November 1999 (s 2 and s 2 Northern Territory Employment and Training Authority Act 1999 (Act No. 51, 1999)) |
| Amendment of Pay-roll Tax Regulations (SL No. 57, 2000) |
| Notified 13 December 2000 |
| Commenced 13 December 2000 |
| Amendment of Pay-roll Tax Regulations (SL No. 52, 2001) |
| Notified 19 December 2001 |
| Commenced 1 January 2002 (r 1) |
| Amendments of Pay-roll Tax Regulations (SL No. 38, 2002) |
| Notified 9 October 2002 |
| Commenced 9 October 2002 |
| Statute Law Revision (Financial Provisions) Act 2002 (Act No. 38, 2002) |
| Assent date 13 September 2002 |
| Commenced 30 October 2002 (Gaz G43, 30 October 2002, p 3) |
| Pay-roll Tax Amendment Act 2002 (Act No. 43, 2002) |
| Assent date 13 September 2002 |
| Commenced 1 July 2002 (s 2) |
| Northern Territory Employment and Training Authority (Consequential Amendments) Act 2002 (Act No. 47, 2002) |
| Assent date 13 September 2002 |
| Commenced 6 November 2002 (s 2, s 2 Northern Territory Employment and Training Authority Amendment Act 2002 (Act No. 46, 2002) and Gaz G44, 6 November 2002, p 2) |
| Amendment of Pay-roll Tax Regulations (SL No. 37, 2004) |
| Notified 22 December 2004 |
| Commenced 22 December 2004 |
| Taxation (Administration) Amendment (Objections and Appeals) Act 2005 (Act No. 5, 2005) |
| Assent date 4 March 2005 |
| Commenced 31 March 2005 (Gaz S11, 31 March 2005, p 1) |
| Pay-roll Tax Amendment Act 2007 (Act No. 26, 2007) |
| Assent date 29 October 2007 |
| Commenced 1 January 2008 (s 2) |
| Pay-roll Tax Amendment (Harmonisation) Act 2008 (Act No. 22, 2008) |
| Assent date 30 June 2008 |
| Commenced 1 July 2008 (s 2) |
SAVINGS AND TRANSITIONAL PROVISIONS
r 14 Amendments of Pay-roll Tax Regulations (SL No. 21, 1999)
LIST OF AMENDMENTS
pt 1 hdgamd Act No. 22, 2008, s 20
r 2amd No. 49, 1980, r 5
r 3amd No. 49, 1980, r 1
sub No. 10, 1990, r 1; No. 21, 1999, r 3
amd Act No. 26, 2007, s 25; Act No. 22, 2008, s 20
r 4amd No. 49, 1980, r 5
sub No. 21, 1999, r 3
r 5amd No. 49, 1980, r 5
rep No. 21, 1999, r 4
r 6amd No. 49, 1980, r 5
rep Act No. 26, 2007, s 25
r 7amd No. 49, 1980, r 5
rep No. 21, 1999, r 4
pt 2 hdgamd Act No. 22, 2008, s 20
rr 9 – 10amd No. 49, 1980, r 5
rep No. 21, 1999, r 4
r 11amd No. 49, 1980, r 5
rep Act No. 26, 2007, s 25
r 12amd No. 49, 1980, r 5, No. 21, 1999, r 5
rep Act No. 26, 2007, s 25
rr 13 – 14amd No. 49, 1980, r 5
rep No. 21, 1999, r 6
r 15amd No. 49, 1980, r 5
rep Act No. 26, 2007, s 25
r 16rep Act No. 26, 2007, s 25
pt III hdgrep Act No. 26, 2007, s 25
r 17amd No. 49, 1980, r 5; No. 21, 1999, r 7; Act No. 38, 2002, s 7
rep Act No. 26, 2007, s 25
r 18rep Act No. 26, 2007, s 25
rr 19 – 21amd No. 49, 1980, r 5
rep Act No. 26, 2007, s 25
r 22rep Act No. 26, 2007, s 25
rr 23 – 25amd No. 49, 1980, r 5
rep Act No. 26, 2007, s 25
r 26amd No. 49, 1980, r 5
sub No. 21, 1999, r 8
rep Act No. 26, 2007, s 25
r 27sub No. 21, 1999, r 8
rep Act No. 26, 2007, s 25
pt IIIA hdgins No. 49, 1980, r 2
sub No. 21, 1999, r 9
amd Act No. 22, 2008 , s 20
r 27Ains No. 49, 1980, r 2
amd No. 9, 1981, r 1; No. 24, 1987, r 2; No. 15, 1988, r 2; No. 50, 1994, r 1
sub No. 21, 1999, r 9
amd Act No. 22, 2008 , s 20
r 27Bins No. 8, 1981, r 2
sub No. 21, 1999, r 9
r 27Cins No. 21, 1999, r 9
amd Act No. 22, 2008, s 20
rr 27D – 27F ins No. 21, 1999, r 9
r 27Gins No. 21, 1999, r 9
amd Act No. 26, 2007, s 25
pt IIIB hdgins No. 21, 1999, r 9
amd Act No. 22, 2008, s 20
pt IIIB
div 1 hdgins No. 21, 1999, r 9
r 27Hins No. 21, 1999, r 9
rep Act No. 22, 2008, s 20
r 27Jins No. 21, 1999, r 9
amd Act No. 43, 2002, s 8
r 27Kins No. 21, 1999, r 9
amd Act No. 43, 2002, s 9
r 27Lins No. 21, 1999, r 9
r 27Mins No. 21, 1999, r 9
amd Act No. 26, 2007, s 25
pt IIIB
div 2 hdgins No. 21, 1999, r 9
rep Act No. 22, 2008, s 20
r 27Nins No. 21, 1999, r 9
rep Act No. 22, 2008, s 20
rr 27P – 27Q ins No. 21, 1999, r 9
rep Act No. 22, 2008, s 20
r 27Rins No. 21, 1999, r 9
amd Act No. 26, 2007, s 25
rep Act No. 22, 2008, s 20
pt IIIC hdgins No. 21, 1999, r 9
amd Act No. 22, 2008, s 20
r 27Sins No. 21, 1999, r 9
amd Act No. 52, 1999, s 4; Act No. 47, 2002, s 7; No. 37, 2004
r 27Tins No. 21, 1999, r 9
r 27Uins No. 21, 1999, r 9; No. 52, 2001, r 2
rep No. 57, 2000
rr 28 – 29amd No. 49, 1980, r 5
rep Act No. 5, 2005, s 20
r 30rep Act No. 26, 2007, s 25
r 31amd No. 49, 1980, r 5
sub No. 21, 1999, r 10
rep Act No. 26, 2007, s 25
r 32amd No. 49, 1980, r 5
rep Act No. 26, 2007, s 25
r 33amd No. 49, 1980, r 5; Act No. 84, 1993, s 6; No. 38, 2002
rep Act No. 26, 2007, s 25
rr 34 – 35rep Act No. 26, 2007, s 25
r 36amd No. 49, 1980, r 5
rep No. 21, 1999, r 11
rr 37 – 38rep Act No. 26, 2007, s 25
rr 39 – 40amd No. 49, 1980, r 5
rep Act No. 26, 2007, s 25
r 41rep Act No. 26, 2007, s 25
pt 4 hdgamd Act No. 22, 2008, s 20
r 42amd No. 49, 1980, r 5; No. 21, 1999, r 12
r 43ins Act No. 68, 1983, s 93
rep Act No. 26, 2007, s 25
sch 1 hdgamd No. 49, 1980, r 3
sch 1rep No. 10, 1990, r 2
sch 2ins No. 49, 1980, r 4
amd No. 24, 1987, r 3; No. 15, 1988, r 3; No. 50, 1994, r 2
rep No. 21, 1999, r 13
sch 3ins No. 8, 1981, r 3
rep No. 21, 1999, r 13
0
0
0