Pay-roll Tax Regulations (Amendment)

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STATUTORY RULES.

1962. No. 41.

REGULATIONS UNDER THE PAY-ROLL TAX ASSESSMENT ACT 1941-1962.*

I, the GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council hereby make the following Regulations under the Pay-roll Tax Assessment Act 1941-1962.

Dated this thirty-first day of May, 1962.

DE L’ISLE

Governor-General.

By His Excellency’s Command,

Treasurer.

Amendments of the Pay-roll Tax Regulations.†

Parts.

1. Regulation 2 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

“2. These Regulations are divided into Parts, as follows:—

Part I.—Preliminary (Regulations 1-3).

Part II.—Administration (Regulation 4).

Part III.—Registration, Returns and Applications (Regulations 5-16).

Part IIIa.—Rebate of Tax by Reference to Exports (Regulations 16a-16e).

Part IV.—Collection and Recovery of Tax (Regulations 17-27).

Part V.—Objections, and References to a Board of Review (Regulations 28-36).

Part VI.—Penal Provisions and Prosecutions (Regulations 37-39).

Part VII.—Miscellaneous (Regulations 40-49).”.

Claims for Determination.

2. After regulation 16 of the Pay-roll Tax Regulations the following Part is inserted:—

“Part IIIa.—Rebate of Tax by Reference to Exports.

“16a. A claim by an employer under sub-section (1.) of section 16d of the Act shall be made by lodging the claim, together with any documents and declarations required to accompany the claim, at the office of the

* Notified in the Commonwealth Gazette on 7th June, 1962.

† Statutory Rules 1941, No.121, as amended by Statutory Rules 1942, No. 483; 1944, No. 117; and 1956, No. 130.

12082/61.—Price 3d. 9/10.5.1962.

Deputy Commissioner for the State in which the employer is required by regulation 5 to make application for registration or, if he is so required to make application for registration in more than one State, at the office of the Deputy Commissioner for the State in which the head office of the employer’s business is situated.

Declarations regarding goods exported.

“16b. The place at which a declaration is required to be furnished to the Commissioner for the purposes of sub-section (3.) of section 16h of the Act is the office of the Deputy Commissioner for the State in which is situated the address from which the request to furnish the declaration was issued.

Notice to Commissioner as to incorrect declarations.

“16c. The place at which an employer is required to notify the Commissioner under section 16j of the Act is the office of the Deputy Commissioner for the State in which the employer is required by regulation 5 to make application for registration or, if he is so required to make application for registration in more than one State, at the office of the Deputy Commissioner for the State in which the head office of the business is situated.

Application for review of base export sales.

“16d.—(1.) An application by an employer under sub-section (1.), or under sub-section (6.), of section 16k of the Act shall be furnished to the Commissioner at the office of the Deputy Commissioner for the State in which the employer is required by regulation 5 to make application for registration or, if he is so required to make application for registration in more than one State, at the office of the Deputy Commissioner for the State in which the head office of the business is situated.

“(2.) An application under section 16k of the Act shall state the facts relied on as constituting abnormal trading conditions or other extraordinary circumstances during the base period by reason of which the value of export sales for the base period as ascertained in accordance with the provisions of Division 2 of Part III. of the Act is greater than it would otherwise have been.

“(3.) An application under section 16k of the Act shall be accompanied by five copies of the application.

“(4.) When referring an application under section 16k of the Act to a Board of Review, the Commissioner shall furnish to the Board four copies of the application and the address for service of the employer making the application.

Election by marketing authority.

“16e. The place at which an election under section, 16p of the Act is required to be lodged with the Commissioner is the office of the Deputy Commissioner for the State in which the office or principal office of the marketing authority is situated.”.

How tax may be paid.

3. Regulation 17 of the Pay-roll Tax Regulations is amended by omitting from paragraph (c) the words “Commonwealth Bank of Australia” and inserting in their stead the words “Reserve Bank of Australia”.

Heading to Part V.

4. The heading to Part V. of the Pay-roll Tax Regulations is repealed and the following heading inserted in its stead:—

“Part V.—Objections, and References to a Board of Review.”.

Address for lodging objection.

5. Regulation 28 of the Pay-roll Tax Regulations is amended by omitting the words “assessment or the decision” and inserting in their stead the words “decision, assessment or determination”.

References to a Board of Review.

6. After regulation 34 of the Pay-roll Tax Regulations the following regulation is inserted:—

“34a.—(1.) The provisions of regulations 30 and 33 of these Regulations apply to and in relation to an application under section 16k of the Act as if references to a review were references to the hearing of an application.

“(2.) Sittings of a Board of Review for the purpose of hearing an application shall be held at a time and place fixed by the Chairman of the Board of Review.

“(3.) Subject to this Part, the hearing of an application by a Board of Review shall be conducted in such manner as the Chairman of the Board of Review directs.

“(4.) the Chairman of a Board of Review may adjourn the hearing of an application from time to time or from place to place.

“(5.) Except as provided by the next succeeding sub-regulation, the hearing of an application by a Board of Review shall not take place in public.

“(6.) The hearing of an application by a Board of Review may take place in public if the employer by whom the application was made so requests the Board and the Board is of opinion that the hearing of the application in public is unlikely to prejudice any persons, whether parties to the application or otherwise.

“(7.) The Commissioner and the employer by whom an application is made may each nominate a person to represent him at the hearing of the application.

“(8.) A Board of Review shall forward copies of a determination made by it under section 16k of the Act to the Commissioner and to the employer to whom the determination relates.

“(9.) In this regulation, unless the contrary intention appears, ‘application’ means an application that has been referred to a Board of Review under section 16k of the Act.”.

Signatures by or for employers.

7. Regulation 40 of the Pay-roll Tax Regulations is amended by inserting in sub-regulation (1.), after the word “certificate”, the word “, claim”.

Presumptions as to signatures.

8. Regulation 42 of the Pay-roll Tax Regulations is amended—

(a) by omitting sub-regulation (1.) and inserting in its stead the following sub-regulation:—

“(1.) Judicial notice shall be taken of the name and signature of each person who is, or was at any time, the Commissioner, a Second Commissioner or a Deputy Commissioner.”; and

(b) by omitting from sub-regulation (2.) the words “the Second Commissioner” and inserting in their stead the words “a Second Commissioner”.

9. Regulation 44 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

Address for service.

“44. A person who furnishes a return, or who makes application under section 16k of the Act, shall, in the return or application, give an address for service in Australia.”.

Offices of Deputy Commissioners.

10. The Second Schedule to the Pay-roll Tax Regulations is repealed and the following Schedule inserted in its stead:—

SECOND SCHEDULE.

Regulation 3 (2a.).

OFFICES OF DEPUTY COMMISSIONERS.

Victoria......................	London Stores Building, Elizabeth-street, Melbourne.
New South Wales...............	21 Elizabeth-street, Sydney.
Queensland...................	320-330 Adelaide-street, Brisbane.
South Australia.................	The Advertiser Building, King William-street, Adelaide.
Western Australia...............	96-102 Barrack-street, Perth.
Tasmania.....................	77 Collins-street, Hobart.
Northern Territory...............	Sion House, Mitchell-street, Darwin.

Additional amendments.

11. The Pay-roll Tax Regulations are amended as set out in the Schedule to these Regulations.

THE SCHEDULE.

Regulation 11.

ADDITIONAL AMENDMENTS.

Regulations amended.	Amendments.
22	Omit “the Second Commissioner”, insert “a Second Commissioner”.
24	Omit “the Second Commissioner”, insert “a Second Commissioner”.
26	Omit “the Second Commissioner”, insert “a Second Commissioner”.
27	Omit “the Second Commissioner”, insert “a Second Commissioner”.
37	Omit “the Second Commissioner”, insert “a Second Commissioner”.
38	Omit “the Second Commissioner”, insert “a Second Commissioner”.

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.

Overview

The Pay-roll Tax Assessment Act 1941-1962 was enacted to provide a framework for the assessment and collection of payroll tax in Australia. The Act was introduced to address the need for a standardised approach to payroll tax across different states, ensuring that employers were subject to consistent and fair tax obligations. This legislation was enacted by the Commonwealth Parliament and aimed to streamline the payroll tax system by providing clear guidelines and procedures for both taxpayers and the authorities responsible for tax collection. The accompanying regulations, such as those outlined in Statutory Rules 1962 No. 41, further detail the administrative and procedural aspects of the Act, including the processes for lodging claims, objections, and the establishment of Boards of Review to handle disputes. These regulations were made under the authority of the Act to provide a more detailed operational framework, ensuring that the objectives of the Act are effectively implemented and enforced.

Scope and Application

The Pay-roll Tax Regulations 1962, made under the Pay-roll Tax Assessment Act 1941-1962, apply to employers who are liable to pay payroll tax, as well as the Deputy Commissioners for each state and territory who are responsible for administering and enforcing the Act in their respective jurisdictions. These Regulations govern the processes for registration, submission of returns, tax collection, and objections, among other things. They extend across the Commonwealth, with specific regulations for each state and territory, as outlined in the Second Schedule. The Regulations provide for the amendment of the existing Pay-roll Tax Regulations, including the addition of new parts and the modification of existing regulations, such as the processes for lodging claims for tax rebates, objections, and references to a Board of Review. Notably, the Regulations also address the payment of tax, specifying that it must be paid to the Reserve Bank of Australia instead of the Commonwealth Bank of Australia. While the Regulations themselves cover the scope and application comprehensively, they may be further extended or restricted through subordinate instruments.

Key Provisions

The main operative sections of these regulations under the Pay-roll Tax Assessment Act 1941-1962 establish a framework for the administration, registration, returns, rebates, collection, review, and miscellaneous aspects of payroll tax. Regulation 2 outlines the division of the regulations into distinct parts, each addressing a specific aspect of payroll tax management (Reg 2). Regulation 16a to 16e introduce a new Part IIIa, which concerns the rebate of tax by reference to exports, detailing the processes for lodging claims, declarations, notifications, and applications for review of base export sales (Reg 16a-16e). Regulation 3 modifies the method of tax payment, directing employers to use the Reserve Bank of Australia instead of the Commonwealth Bank of Australia (Reg 3). Regulation 4 changes the heading of Part V to reflect its focus on objections and references to a Board of Review (Reg 4). Regulation 5 specifies the address for lodging objections to tax decisions, assessments, or determinations (Reg 5). Regulation 6 adds provisions to allow for the hearing of applications by a Board of Review, including details on the public nature of hearings and the nomination of representatives (Reg 6). These regulations impose several obligations on employers and other entities subject to payroll tax. Employers must lodge claims for tax rebates and other related documents at the appropriate Deputy Commissioner's office (Reg 16a-16e). They must also furnish accurate declarations regarding exported goods and notify the Commissioner of any incorrect declarations (Reg 16b-16c). Employers are required to make applications for review of base export sales, stating any abnormal trading conditions or extraordinary circumstances affecting export sales during the base period (Reg 16d). Additionally, marketing authorities must lodge elections under certain sections of the Act at the relevant Deputy Commissioner's office (Reg 16e). Employers and other parties must provide an address for service in Australia when lodging returns or applications (Reg 44). The regulations also outline several offences and penalties for breaches. Regulation 37 states that failing to comply with the requirements of the regulations may result in penalties as prescribed by the Act. Regulation 38 specifies that the Commissioner has the authority to impose penalties for various breaches, which may include fines and other civil or criminal consequences. Regulation 39 details the maximum penalties for specific offences, which can vary depending on the nature and severity of the breach. These penalties serve as a deterrent against non-compliance and ensure adherence to the regulatory framework established by the Act and these regulations.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Licensing & Registration; Reporting & Disclosure Obligations; Enforcement Powers

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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