Payroll Tax Act 1987 (repealed)
A1987-40
Republication No 34
Effective: 1 July 2011
Republication date: 1 July 2011
As repealed by A2011-18 s 104 (1)
Unauthorised version prepared by ACT Parliamentary Counsel’s Office
About this republication
The republished law
This is a republication of the Payroll Tax Act 1987 (repealed) (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)). It also includes any commencement, amendment, repeal or expiry affecting this republished law to 1 July 2011.
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at type="disc">
authorised republications to which the Legislation Act 2001 applies
unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.
This republication does not include amendments made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register ( For more information, see the home page for this law on the register.
Modifications
If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence against this law is $110 for an individual and $550 for a corporation (see Legislation Act 2001, s 133).
Payroll Tax Act 1987 (repealed)
Contents
Page
Part 1Preliminary
Name of Act 2
1ADictionary 2
1BNotes 2
Part 1AImportant concepts
Division 1A.1 Wages
Meaning of wages 3
2AInclusion of grant of shares and options as wages 5
2BInclusion of shares and options granted to directors and others as wages 7
2BA Place where wages payable 8
2BB Inclusion of wages paid by group employers 8
2CInclusion of wages paid by or to third parties 9
2DWages to which this Act applies 10
2EWages taxable in the ACT 10
2FExempt wages 13
2GJurisdiction in which employee is based 14
2HJurisdiction in which employer is based 15
2IPlace and date of payment of wages 16