Version No. 040
Payroll Tax Act 2007
No. 26 of 2007
Version incorporating amendments as at
1 July 2025
TABLE OF PROVISIONS
Section Page
Part 1—Preliminary
1Purposes
2Commencement
3Definitions
3AMeaning of regional employer
3BMeaning of regional employee
4Taxation Administration Act 1997
5Act binds the Crown
Part 2—Imposition of payroll tax
Division 1—Imposition of tax
6Imposition of payroll tax
7Who is liable for payroll tax?
8Amount of payroll tax
9When must payroll tax be paid?
Division 2—Taxable wages
10What are taxable wages?
11Wages that are taxable in this jurisdiction
11AJurisdiction in which employee is based
11BJurisdiction in which employer is based
11CPlace and date of payment of wages
Division 3—Other
12Payroll tax paid under corresponding applied law
Part 3—Wages
Division 1—General concept of wages
13What are wages?
Division 2—Fringe benefits
14Wages include fringe benefits
15Value of wages comprising fringe benefits
16Employer election regarding taxable value of fringe benefits
Division 3—Superannuation contributions
17Wages include superannuation contributions
Division 4—Shares and options
18Inclusion of grant of shares and options as wages
19Choice of relevant day
20Deemed choice of relevant day in special cases
21Effect of rescission, cancellation of share or option
22Grant of share pursuant to exercise of option
23Value of shares and options
24Inclusion of shares and options granted to directors as wages
26Place where wages are payable
Division 5—Termination payments
27Definitions
28Termination payments
Division 6—Allowances
29Motor vehicle allowances
30Accommodation allowances
Division 7—Contractor provisions
31Definitions
32What is a relevant contract?
33Persons taken to be employers
34Persons taken to be employees
35Amounts under relevant contracts taken to be wages
36Liability provisions
Division 8—Employment agents
36ADivision not applicable to wages paid to common law employees
37Definitions
38Persons taken to be employers
39Persons taken to be employees
40Amounts taken to be wages
41Liability provisions
42Agreement to reduce or avoid liability to payroll tax
Division 9—Other
43Value of wages paid in kind
44GST excluded from wages
45Wages paid by group employers
46Wages paid by or to third parties
47Agreement etc. to reduce or avoid liability to payroll tax
Part 4—Exemptions
Division 1—Non-profit organisations
48Non-profit organisations
Division 2—Education and training
49Schools and educational services and training
50Community Development Employment Project
Division 3—Health care service providers
51Health care service providers
52Division not to limit other exemptions
Division 4—Parental leave
53Parental leave
Division 5—Volunteer firefighters and emergency service volunteers
55Volunteer firefighters
56Emergency service volunteers
57Limitation of exemption
Division 6—Local government
58Municipal councils
59Local government business entities
60Limitation on local government exemptions
Division 7—Other government and defence
61State Governors
62Defence personnel
63War Graves Commission
Division 8—Foreign government representatives and international agencies
64Consular and non-diplomatic representatives
65Trade commissioners
66Australian–American Fulbright Commission
Division 9—Services outside Australia
66AWages paid or payable for or in relation to services performed in other countries
Division 10—Miscellaneous
66BEmployment agents supplying their common law employees
Part 5—Grouping of employers
Division 1—Interpretation
67Definitions
68Grouping provisions to operate independently
Division 2—Business groups
69Constitution of groups
70Groups of corporations
71Groups arising from the use of common employees
72Groups of commonly controlled businesses
73Groups arising from tracing of interests in corporations
74Smaller groups…