Payroll Tax Act 1971 No. 37
Table of Reprints
List of Legislation
Payroll Tax Act 1971 No. 37 (prev Pay-roll Tax Act 1971)
date of assent 30 September 1971
commenced 1 September 1971 (see s 1 (2)–(3))
Amending legislation
Pay-roll Tax Act Amendment Act 1973 No. 45
date of assent 28 September 1973
commenced 1 September 1973 (see s 2)
Pay-roll Tax Act Amendment Act 1974 No. 59
date of assent 27 September 1974
commenced 1 September 1974 (see s 2)
Pay-roll Tax Act Amendment Act 1975 No. 80
date of assent 16 December 1975
commenced 1 January 1976 (see s 2)
Pay-roll Tax Act Amendment Act 1976 No. 77
date of assent 14 December 1976
commenced on date of assent
Pay-roll Tax Act Amendment Act 1977 No. 59
date of assent 07 October 1977
commenced on date of assent
Pay-roll Tax Act Amendment Act 1979 No. 54
date of assent 19 November 1979
commenced 1 January 1980 (see s 2)
Pay-roll Tax Act Amendment Act 1980 No. 28
date of assent 12 May 1980
commenced on date of assent
Pay-roll Tax Act Amendment Act 1980 (No. 2) No. 54
date of assent 22 September 1980
commenced 1 January 1981 (see s 2)
Companies (Consequential Amendments) Act 1981 No. 111 s 23 sch
date of assent 16 December 1981
ss 1–2 commenced on date of assent (see s 2 (1))
remaining provisions commenced 1 July 1982 (see s 2 (4) and proc pubd gaz 29 June 1982 p 2102)
Pay-roll Tax Act Amendment Act 1982 No. 64
date of assent 13 December 1982
commenced 1 January 1983 (see s 2)
Pay-roll Tax Act Amendment Act 1984 No. 4
date of assent 06 January 1984
ss 6–7, 9, 16–17 commenced 1 January 1984 (see s 2 (2))
remaining provisions commenced on date of assent (see s 2 (1))
Pay-roll Tax Act Amendment Act 1984 (No. 2) No. 107
date of assent 12 December 1984
ss 1–2 commenced on date of assent (see s 2 (1))
remaining provisions commenced 1 January 1985 (see s 2 (2))
Pay-roll Tax Act Amendment Act 1985 No. 100
date of assent 13 December 1985
s 4 (a) commenced 1 October 1984 (see s 2 (2))
ss 4(b), 5, 7–8, 10 and 13 commenced 1 January 1986 (see s 2 (3))
remaining provisions commenced on date of assent (see s 2 (1))
Pay-roll Tax Act Amendment Act 1986 No. 50
date of assent 25 September 1986
ss 1–2 commenced on date of assent (see s 2 (1))
remaining provisions commenced 1 January 1987 (see s 2 (2))
Pay-roll Tax Act Amendment Act 1988 No. 99
date of assent 08 December 1988
ss 1–2 commenced on date of assent (see s 2 (1))
remaining provisions commenced 1 January 1989 (see s 2 (2))
Pay-roll Tax Act Amendment Act 1990 No. 22
date of assent 13 June 1990
s 6 commenced 1 November 1989 (see s 3 (2))
ss 5, 7–9 commenced 1 January 1990 (see s 3 (3))
remaining provisions commenced on date of assent (see s 3 (1))
Corporations (Consequential Amendments) Act 1990 No. 99 ss 1.1–1.2, 3.1 sch
date of assent 12 December 1990
ss 1.1–1.2 commenced on date of assent (see s 1.2(1))
remaining provisions commenced 1 January 1991 (proc pubd gaz 22 December 1990 p 2270)
Pay-roll Tax Amendment Act 1991 No. 74
date of assent 21 November 1991
ss 4–7 commenced 1 January 1992 (see s 2)
remaining provisions commenced on date of assent
Statute Law (Miscellaneous Provisions) Act 1992 No. 36 ss 1–2 sch 1
date of assent 02 July 1992
commenced on date of assent
Pay-roll Tax Amendment Act 1992 No. 54
date of assent 30 November 1992
ss 4–7 commenced 1 January 1993 (see s 2)
remaining provisions commenced on date of assent
Revenue Laws Amendment Act 1993 No. 51 pts 1, 4
date of assent 25 October 1993
ss 1–2 commenced on date of assent
remaining provisions commenced 1 January 1994 (see s 2 (3))
Revenue Laws Amendment Act 1995 No. 28 pts 1, 3
date of assent 14 June 1995
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 1995 (see s 2 (1))
Revenue Laws Amendment Act (No. 2) 1995 No. 44 pts 1, 3
date of assent 22 November 1995
s 11 commenced 1 July 1995 (see s 2 (2))
remaining provisions commenced on date of assent
Statute Law Revision Act 1995 No. 57 ss 1–2, 4 sch 1 (this Act is amended, see amending legislation below)
date of assent 28 November 1995
commenced on date of assent
Amending legislation
Statute Law Revision Act (No. 2) 1995 No. 58 ss 1–2, 4 sch 1 (amends 1995 No. 57 above)
date of assent 28 November 1995
commenced on date of assent
Revenue Laws Amendment Act 1996 No. 48 pts 1, 3
date of assent 15 November 1996
commenced on date of assent
Revenue Laws Amendment Act (No. 2) 1996 No. 70 pts 1, 4
date of assent 09 December 1996
commenced on date of assent
Revenue Laws Amendment Act 1997 No. 43 s 1 pt 3
date of assent 25 August 1997
commenced on date of assent
Revenue and Other Legislation Amendment Act 1999 No. 13 ss 1, 2(7) pt 5
date of assent 30 March 1999
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 1999 (1999 SL No. 82)
Revenue and Other Legislation Amendment Act (No. 2) 1999 No. 49 ss 1, 2(3) pt 4 s 38 sch
date of assent 04 November 1999
commenced on date of assent
Revenue Laws Amendment Act 1999 No. 78 s 1 pt 3
date of assent 14 December 1999
commenced on date of assent
GST and Related Matters Act 2000 No. 20 ss 1, 2(4), 29 sch 3
date of assent 23 June 2000
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2000 (see s 2 (4))
Revenue Laws Amendment Act 2000 No. 48 pts 1, 3
date of assent 17 November 2000
s 6 (1) commenced 1 July 2000 (see s 2 (1))
s 6 (2) commenced 8 September 2000 (see s 2 (2))
remaining provisions commenced on date of assent
Corporations (Ancillary Provisions) Act 2001 No. 45 ss 1–2, 29 sch 3
date of assent 28 June 2001
sch 3 commenced 15 July 2001 (see s 2 (2) of Act 2001 No. 45 (Qld) and Corporations Act 2001 No. 50 (Cwlth) and proc pubd Cwlth of Australia gaz 13 July 2001, No. S285)
remaining provision commenced immediately before 15 July 2001 (see s 2 (1) of Act 2001 No. 45 (Qld) and Corporations Act 2001 No. 50 (Cwlth) and proc pubd Cwlth of Australia gaz 13 July 2001, No. S285))
Duties Act 2001 No. 71 ss 1–2(1), 551 sch 1
date of assent 13 November 2001
ss 1–2 commenced on date of assent
remaining provisions commenced 1 March 2002 (2002 SL No. 10)
Taxation Administration Act 2001 No. 72 ss 1–2, 164 sch 1
date of assent 13 November 2001
ss 1–2 commenced on date of assent
remaining provisions commenced 1 March 2002 (2002 SL No. 12)
Revenue and Other Legislation Amendment Act 2002 No. 17 ss 1, 2(6), (8), pt 9
date of assent 17 May 2002
ss 51, 53 commenced 1 July 2002 (see s 2 (6))
remaining provisions commenced on date of assent (see s 2 (8))
Treasury Legislation Amendment Act 2002 No. 56 ss 1, 2(2), pt 5
date of assent 01 November 2002
ss 1–2 commenced on date of assent
remaining provisions commenced 1 December 2002 (see s 2 (2))
Training Reform Act 2003 No. 63 ss 1, 2(2), 60 sch
date of assent 13 October 2003
ss 1–2 commenced on date of assent
remaining provisions commenced 1 January 2004 (2003 SL No. 293)
Pay-roll Tax Administration Amendment Act 2004 No. 46 pts 1–2, s 41 sch
date of assent 18 November 2004
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2005 (2005 SL No. 8)
Revenue Legislation Amendment Act 2006 No. 34 pts 1, 4
date of assent 16 June 2006
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2006 (see s 2)
Pay-roll Tax (Harmonisation) Amendment Act 2008 No. 16
date of assent 23 April 2008
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2008 (see s 2)
Revenue and Other Legislation Amendment Act 2008 No. 39 ss 1, 2(2), pt 4
date of assent 11 June 2008
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2008 (see s 2 (2))
Revenue and Other Legislation Amendment Act (No. 2) 2008 No. 75 s 1, pt 11
date of assent 11 December 2008
commenced on date of assent
Revenue and Other Legislation Amendment Act 2009 No. 19 s 1, pt 7
date of assent 22 June 2009
commenced on date of assent
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 No. 22 ss 1–2(1), pt 12
date of assent 22 June 2009
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2009 (see s 2 (1))
Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009 No. 24 ss 1–2, ch 14 pt 8
date of assent 26 June 2009
ss 1–2 commenced on date of assent
remaining provisions commenced 1 December 2009 (2009 SL No. 252)
Revenue and Other Legislation Amendment Act 2010 No. 11 s 1, pt 8
date of assent 26 March 2010
commenced on date of assent
Land Tax Act 2010 No. 15 ss 1–2, 98 sch 3
date of assent 21 April 2010
ss 1–2 commenced on date of assent
remaining provisions commenced 30 June 2010 (see s 2)
Revenue Legislation Amendment Act 2010 No. 25 ss 1, 2(3), pt 4
date of assent 17 June 2010
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2010 (see s 2 (3))
Justice and Other Legislation Amendment Act 2010 No. 42 s 1, pt 24
date of assent 14 October 2010
commenced on date of assent
Revenue and Other Legislation Amendment Act 2011 No. 8 ss 1–2(1), pt 8
date of assent 08 April 2011
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2011 (see s 2 (1))
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment Act 2011 No. 20 ss 1, 2(2)(e), pt 11
date of assent 27 June 2011
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2011 (see s 2 (2) (e))
Civil Partnerships Act 2011 No. 46 ss 1–2, pt 6 div 14
date of assent 06 December 2011
ss 1–2 commenced on date of assent
remaining provisions commenced 23 February 2012 (2012 SL No. 15)
Treasury (Cost of Living) and Other Legislation Amendment Act 2012 No. 8 pts 1, 6
date of assent 27 June 2012
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2012 (see s 2)
Civil Partnerships and Other Legislation Amendment Act 2012 No. 12 ss 1, 59(3) sch pt 3
date of assent 27 June 2012
commenced on date of assent
Revenue Amendment and Trade and Investment Queensland Act 2013 No. 28 s 1, ch 2 pt 6
date of assent 12 June 2013
commenced on date of assent
Directors’ Liability Reform Amendment Act 2013 No. 51 ss 1–2(1), 229 sch 1
date of assent 29 October 2013
ss 1–2 commenced on date of assent
remaining provisions commenced 1 November 2013 (see s 2 (1))
Public Safety Business Agency Act 2014 No. 17 ss 1, 184 sch 1 pts 2–3
date of assent 21 May 2014
commenced on date of assent
Further Education and Training Act 2014 No. 25 ss 1–2, 223 sch 1 pt 2
date of assent 21 May 2014
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2014 (2014 SL No. 102)
Revenue Legislation Amendment Act 2014 No. 35 ss 1, 2(2)(b), pt 5
date of assent 12 June 2014
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2014 (see s 2 (2) (b))
Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 No. 4 ss 1–2(1), pt 7
date of assent 11 June 2015
ss 1–2 commenced on date of assent
ss 65–68, 70 commenced 1 July 2015 (see s 2 (1))
remaining provisions commenced on date of assent
Queensland Productivity Commission Act 2015 No. 29 s 1, pt 11 div 2
date of assent 20 November 2015
commenced on date of assent
Relationships (Civil Partnerships) and Other Acts Amendment Act 2015 No. 33
date of assent 17 December 2015
ss 1–2 comm on date of assent
pts 1–6, s 52 sch 1 comm 22 March 2016 (2016 SL No. 14)
Revenue Legislation Amendment Act 2018 No. 12
date of assent 21 June 2018
pts 2, 7 comm 1 July 2018 (see s 2(1), (4))
Revenue and Other Legislation Amendment Act 2018 No. 27
date of assent 09 November 2018
pts 1–5, 6 (other than ss 70, 72–74), 7–8, 10 comm on date of assent
Revenue and Other Legislation Amendment Act 2019 No. 20
date of assent 17 June 2019
pts 5–9, 12, sch 1 comm 1 July 2019 (see s 2 (2))
Royalty Legislation Amendment Act 2020 No. 30
date of assent 20 August 2020
pt 6 comm 1 October 2020 (see s 2)
Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 No. 33
date of assent 14 September 2020
pt 13 div 11 comm 1 July 2021 (2021 SL No. 25 item 2)
Debt Reduction and Savings Act 2021 No. 12
date of assent 02 June 2021
s 217 sch 6 comm on date of assent (see s 2(1)(f))
Revenue Legislation Amendment Act 2022 No. 14
date of assent 30 June 2022
pt 8 divs 1–2 comm on date of assent
pt 8 div 3 comm on 1 January 2023 (see s 2(3)(c))
Betting Tax and Other Legislation Amendment Act 2022 No. 30
date of assent 21 November 2022
pt 3 comm 1 January 2023, immediately after the commencement of the Revenue Legislation Amendment Act 2022, pt 8, div 3 (see s 2(2))
Revenue Legislation Amendment Act 2023 No. 18
date of assent 23 June 2023
pt 5 comm 1 July 2023 (see s 2)
Emergency Services Reform Amendment Act 2024 No. 18
date of assent 03 May 2024
s 39 sch 1 comm 3 June 2024 (2024 SL No. 57)
Disaster Management and Other Legislation Amendment Act 2024 No. 22
date of assent 09 May 2024
s 92 sch 1 comm 1 July 2024 (2024 SL No. 69)
Revenue and Other Legislation Amendment Act 2024 No. 35
date of assent 18 June 2024
pt 5 comm 1 July 2024 (see s 2(5))
Revenue Legislation Amendment Bill 2024
Table of renumbered provisions
under the Reprints Act 1992 s 43 as required by the Payroll Tax Act 1971 s 52 [Reprint No. 4]
|
Previous |
Renumbered as |
|
3 |
2 |
|
3A |
3 |
|
3B |
4 |
|
3C |
5 |
|
3D |
6 |
|
3E |
7 |
|
3F |
8 |
|
pt 3 hdg |
pt 2 hdg |
|
6 |
9 |
|
7 |
10 |
|
7A |
11 |
|
8 |
12 |
|
8A |
13 |
|
8A(1A) |
13(2) |
|
8A(1B) |
13(3) |
|
8A(1C) |
13(4) |
|
8A(2) |
13(5) |
|
8B |
14 |
|
8B(2)(da) |
14(2)(d) |
|
8C |
15 |
|
8D |
16 |
|
8E |
17 |
|
8F |
18 |
|
8G |
19 |
|
8H |
20 |
|
9 |
21 |
|
9A |
22 |
|
9B |
23 |
|
9C |
24 |
|
9D |
25 |
|
9E |
26 |
|
9F |
27 |
|
11AA |
28 |
|
11A |
29 |
|
11B |
30 |
|
11BA |
31 |
|
11BB |
32 |
|
11BC |
33 |
|
11BD |
34 |
|
11BE |
35 |
|
11C |
36 |
|
11CA |
37 |
|
11CB |
38 |
|
11CC |
39 |
|
11CD |
40 |
|
11CE |
41 |
|
11CF |
42 |
|
11CG |
43 |
|
11CH |
44 |
|
11CI |
45 |
|
11CJ |
46 |
|
11CK |
47 |
|
11CL |
48 |
|
11CM |
49 |
|
11D |
50 |
|
11E |
51 |
|
pt 4 hdg |
pt 3 hdg |
|
11F |
52 |
|
12 |
53 |
|
12A |
54 |
|
12B |
55 |
|
12C |
56 |
|
12D |
57 |
|
13 |
58 |
|
13A |
59 |
|
13B |
60 |
|
13C |
61 |
|
14 |
62 |
|
14A |
63 |
|
14B |
64 |
|
15 |
65 |
|
pt 4A hdg |
pt 4 hdg |
|
16A |
66 |
|
16B |
67 |
|
16C |
68 |
|
16D |
69 |
|
16DA |
70 |
|
16E |
71 |
|
16F |
72 |
|
16G |
73 |
|
16H |
74 |
|
16I |
75 |
|
17 |
76 |
|
18 |
77 |
|
19 |
78 |
|
20 |
79 |
|
21 |
80 |
|
22 |
81 |
|
23 |
82 |
|
pt 8 hdg |
pt 6 hdg |
|
41 |
83 |
|
41A |
84 |
|
41B |
85 |
|
41C |
86 |
|
41D |
87 |
|
41E |
88 |
|
41F |
89 |
|
41G |
90 |
|
41H |
91 |
|
42 |
92 |
|
42A |
93 |
|
43 |
94 |
|
44 |
95 |
|
50A |
96 |
|
51 |
97 |
|
pt 9 hdg |
pt 7 hdg |
|
53 |
98 |
|
54 |
99 |
|
55 |
100 |
|
56 |
101 |
|
57 |
102 |
|
58 |
103 |
|
59 |
104 |
|
60 |
105 |
|
61 |
106 |
|
62 |
107 |
|
63 |
108 |
|
64 |
109 |
|
65 |
110 |
|
66 |
111 |
|
67 |
112 |
|
68 |
113 |
|
69 |
114 |
|
70 |
115 |
|
71 |
116 |
|
72 |
117 |
|
73 |
118 |
|
74 |
119 |
|
75 |
120 |
|
76 |
121 |
|
77 |
122 |
|
78 |
123 |
|
79 |
124 |
|
80 |
125 |
|
81 |
126 |
|
82 |
127 |
|
83 |
128 |
|
84 |
129 |
|
85 |
130 |
History notes
Long title amd 2004 No. 46 s 4
s 1 amd 1995 No. 57 s 4 sch 1; 2009 No. 19 s 54
s 2 prev s 2 amd 1975 No. 80 s 3; 1984 No. 4 s 4
om 28 November 1995 RA s 36
pres s 2 amd 1975 No. 80 s 4 (b)–(c); 1976 No. 77 s 2; 1984 No. 4 s 5 (b); 1985 No. 100 s 4 (b); 1993 No. 51 s 15 (4); 1995 No. 57 s 4 sch 1; 28 November 1995 RA s 39; 1999 No. 78 s 7 (3)–(4)
Note—orig s 3 contained definitions for this Act. Definitions are now located in the schedule (Dictionary). Annotations for definitions contained in orig s 3 are located in annotations for the schedule.
amd 2004 No. 46 s 5 (1), (4)
s 3 ins 1999 No. 78 s 8
amd 2008 No. 16 s 4; 2009 No. 19 s 73; 2010 No. 11 s 97
s 3A ins 2008 No. 16 s 5
s 4 prev s 4 amd 1995 No. 57 s 4 sch 1; 2001 No. 72 s 164 sch 1
om 2004 No. 46 s 7
pres s 4 ins 1999 No. 78 s 8
amd 2000 No. 20 s 29 sch 3; 2004 No. 46 s 41 sch; 2008 No. 16 s 6
s 4A ins 1995 No. 57 s 4 sch 1
amd 2001 No. 72 s 164 sch 1
om 2004 No. 46 s 7
s 5 prev s 5 amd 1995 No. 57 s 4 sch 1; 2001 No. 72 s 164 sch 1; 2002 No. 56 s 18
om 2004 No. 46 s 7
pres s 5 ins 2004 No. 46 s 6
amd 2009 No. 19 s 73; 2022 No. 30 s 13
s 6 ins 2004 No. 46 s 6
s 6A ins 2009 No. 19 s 55
s 7 ins 2004 No. 46 s 6
s 8 ins 2004 No. 46 s 6
amd 2009 No. 19 s 73; 2009 No. 24 s 1876; 2010 No. 15 s 98 sch 3; 2022 No. 30 s 14
pt 2 hdg prev pt 2 hdg om 2004 No. 46 s 7
pt 2 div 1 hdg ins 2004 No. 46 s 41 sch
pt 2 div 1 sdiv 1 hdg ins 2010 No. 11 s 98
amd 2022 No. 14 s 80
s 8A ins 2010 No. 11 s 98
amd 2022 No. 30 s 15
s 9 prev s 9 amd 1975 No. 80 s 5
om 1979 No. 54 s 3
pres s 9 amd 1995 No. 44 s 12
(1A) exp 22 November 1995 (see s 9(1C))
AIA s 20A applies (see s 6(1B))
(1B), (1C) exp 22 November 1995 (see s 9(1C))
amd 2004 No. 46 s 41 sch; 2008 No. 16 s 7; 2008 No. 75 s 84; 2009 No. 19 s 73
sub 2010 No. 11 s 98
amd 2022 No. 30 s 16
s 9A ins 2010 No. 11 s 98
s 9B ins 2010 No. 11 s 98
s 9C ins 2010 No. 11 s 98
amd 2022 No. 30 s 17
pt 2 div 1 sdiv 2 hdg ins 2010 No. 11 s 98
s 10 amd 1973 No. 45 s 3 (retro); 1974 No. 59 s 3; 1999 No. 78 s 9; 2002 No. 17 s 52; 2009 No. 19 s 73; 2019 No. 20 s 32
s 10A ins 2019 No. 20 s 33
amd 2023 No. 18 s 23; 2024 No. 35 s 19
s 11 prev s 11 amd 1975 No. 80 s 7
om 1979 No. 54 s 6
pres s 11 ins 2004 No. 46 s 8
amd 2009 No. 19 s 73
s 12 amd 2009 No. 19 s 73
s 12A ins 2022 No. 14 s 81
amd 2022 No. 30 s 18
s 12B ins 2022 No. 14 s 81
s 12C ins 2022 No. 14 s 81
s 13 ins 1993 No. 51 s 16
amd 1999 No. 78 s 10; 2002 No. 17 s 53; 2004 No. 46 s 9; 2008 No. 16 s 8; 2009 No. 19 s 73; 2011 No. 8 s 78; 2022 No. 30 s 19
pt 2 div 1A hdg ins 2008 No. 16 s 9
s 13A ins 2008 No. 16 s 9
s 13B ins 2008 No. 16 s 9
amd 2015 No. 4 s 63
s 13C ins 2008 No. 16 s 9
s 13D ins 2008 No. 16 s 9
s 13E ins 2008 No. 16 s 9
s 13F ins 2008 No. 16 s 9
amd 2009 No. 19 s 73; 2022 No. 30 s 20
pt 2 div 1B hdg ins 2008 No. 16 s 9
s 13G ins 2008 No. 16 s 9
s 13H ins 2008 No. 16 s 9
s 13I ins 2008 No. 16 s 9
s 13J ins 2008 No. 16 s 9
amd 2009 No. 19 s 73; 2022 No. 30 s 21
s 13K ins 2008 No. 16 s 9
amd 2009 No. 19 s 73; 2022 No. 30 s 22
s 13L ins 2008 No. 16 s 9
amd 2009 No. 19 s 73; 2022 No. 30 s 23
s 13LA (prev s 51) ins 1996 No. 70 s 21
amd 2001 No. 71 s 551 sch 1; 2004 No. 46 s 41 sch; 2008 No. 16 s 13 (1)–(4)
renum and reloc 2008 No. 16 s 13 (5)
amd 2009 No. 19 ss 56, 73; 2022 No. 30 s 24
pt 2 div 1C hdg ins 2008 No. 16 s 9
s 13M ins 2008 No. 16 s 9
amd 2011 No. 8 s 79
s 13N ins 2008 No. 16 s 9
s 13O ins 2008 No. 16 s 9
sub 2011 No. 8 s 80
s 13P ins 2008 No. 16 s 9
amd 2011 No. 8 s 81
s 13Q ins 2008 No. 16 s 9
s 13R ins 2008 No. 16 s 9
amd 2011 No. 8 s 82
s 13S ins 2008 No. 16 s 9
amd 2009 No. 19 s 73; 2022 No. 30 s 25
s 13T ins 2008 No. 16 s 9
amd 2009 No. 19 s 73; 2022 No. 30 s 26
s 13U ins 2008 No. 16 s 9
amd 2011 No. 8 s 83
s 13V ins 2008 No. 16 s 9
s 13W ins 2008 No. 16 s 9
amd 2009 No. 19 s 73; 2010 No. 11 s 99
pt 2 div 1D hdg ins 2008 No. 16 s 9
pt 2 div 1D sdiv 1 hdg ins 2008 No. 16 s 9
s 13X ins 2008 No. 16 s 9
s 13Y ins 2008 No. 16 s 9
amd 2018 No. 27 s 58
s 13Z ins 2008 No. 16 s 9
s 13ZA ins 2008 No. 16 s 9
s 13ZB ins 2008 No. 16 s 9
s 13ZC ins 2008 No. 16 s 9
s 13ZD ins 2008 No. 16 s 9
s 13ZE ins 2008 No. 16 s 9
S 13ZF ins 2008 No. 16 s 9
s 13ZG ins 2008 No. 16 s 9
pt 2 div 1D sdiv 2 hdg ins 2008 No. 16 s 9
s 13ZH ins 2008 No. 16 s 9
pt 2 div 2 hdg ins 2004 No. 46 s 41 sch
s 14 (orig s 10) amd 1980 No. 28 s 2; 1985 No. 100 s 6; 1990 No. 22 s 6 (retro); 1995 No. 57 s 4 sch 1; 2000 No. 48 s 6 (retro); 2002 No. 56 s 19; 2003 No. 63 s 60 sch
reloc and renum 2004 No. 46 s 13
amd 2008 No. 16 s 10; 2009 No. 19 s 73; 2010 No. 15 s 98 sch 3; 2014 No. 17 s 184 sch 1 pts 2–3; 2014 No. 25 s 223 sch 1 pt 2; 2014 No. 35 s 39; 2015 No. 4 s 64; 2015 No. 29 s 62; 2021 No. 12 s 217 sch 6; 2022 No. 30 s 27; 2024 No. 18 s 39 sch 1; 2024 No. 22 s 92 sch 1
s 14A ins 2008 No. 16 s 11
amd 2009 No. 19 s 73; 2010 No. 42 s 160; 2013 No. 28 s 44; 2020 No. 33 s 152; 2022 No. 30 s 28
s 15 (orig s 11) ins 1995 No. 44 s 13
reloc and renum 2004 No. 46 s 13
amd 2004 No. 46 s 41 sch; 2009 No. 19 s 73; 2022 No. 30 s 29
s 15A ins 2010 No. 11 s 100
amd 2022 No. 30 s 30
pt 2 div 3 hdg ins 2004 No. 46 s 10
amd 2022 No. 14 s 82
pt 2 div 3 sdiv 1 hdg ins 2004 No. 46 s 10
s 16 prev s 16 om 2004 No. 46 s 24
pres s 16 ins 2004 No. 46 s 10
s 16J ins 1975 No. 80 s 14
sub 1976 No. 77 s 8
amd 1977 No. 59 s 5; 1979 No. 54 s 11; 1980 No. 54 s 6; 1982 No. 64 s 6; 1984 No. 4 s 16 (retro); 1984 No. 107 s 7; 1985 No. 100 s 10; 1986 No. 50 s 7; 1988 No. 99 s 7; 1990 No. 22 s 9 (retro); 1991 No. 74 s 7; 1992 No. 54 s 7; 1995 No. 28 s 10; 1996 No. 48 s 9; 1997 No. 43 s 18
om 2004 No. 46 s 26
s 16K ins 1975 No. 80 s 14
amd 1979 No. 54 s 12
om 2004 No. 46 s 26
s 16L ins 1975 No. 80 s 14
om 2004 No. 46 s 26
s 17 def actual periodic deduction amd 2006 No. 34 s 13; 2008 No. 39 s 29 (1); 2012 No. 8 s 40 (1); 2019 No. 20 s 34 (1); 2022 No. 14 s 72(1)
s 17 def fixed periodic deduction amd 2006 No. 34 s 13; 2008 No. 39 s 29 (2); 2012 No. 8 s 40 (2); 2019 No. 20 s 34 (2); 2022 No. 14 s 72(2)
s 17 ins 2004 No. 46 s 10
s 18 ins 2004 No. 46 s 10
amd 2009 No. 19 s 57
s 18A ins 1992 No. 36 s 2 sch 1
om 2004 No. 46 s 27
s 19 ins 2004 No. 46 s 10
amd 2022 No. 30 s 31
s 20 ins 2004 No. 46 s 10
amd 2009 No. 19 ss 58, 73
s 21 (prev s 9A) ins 1975 No. 80 s 6
amd 1976 No. 77 s 3; 1977 No. 59 s 2;1979 No. 54 s 4 (b)
renum 1979 No. 54 s 4 (a)
amd 1979 No. 54 s 5; 1980 No. 54 s 3; 1982 No. 64 s 3; 1984 No. 4 s 6 (retro); 1984 No. 107 s 4; 1985 No. 100 s 5; 1986 No. 50 s 4; 1988 No. 99 s 4; 1990 No. 22 s 5 (retro); 1991 No. 74 s 4; 1992 No. 54 s 4; 1995 No. 28 s 7; 1995 No. 57 s 4 sch 1; 1996 No. 48 s 6; 1997 No. 43 s 15; 1999 No. 49 s 38 sch
sub 2004 No. 46 s 11
amd 2009 No. 19 s 59
pt 2 div 3 sdiv 2 hdg ins 2004 No. 46 s 12
s 22 ins 2004 No. 46 s 12
s 23 def fixed periodic deduction amd 2006 No. 34 s 14; 2008 No. 39 s 30; 2012 No. 8 s 41; 2019 No. 20 s 35; 2022 No. 14 s 73
s 23 ins 2004 No. 46 s 12
s 24 prev s 24 om 2004 No. 46 s 27
pres s 24 ins 2004 No. 46 s 12
amd 2009 No. 19 s 60
s 25 prev s 25 amd 1975 No. 80 s 16; 1981 No. 111 s 23 sch; 1990 No. 99 s 3.1 sch; 1995 No. 57 s 4 sch 1; 2001 No. 45 s 29 sch 3
om 2004 No. 46 s 27
pres s 25 ins 2004 No. 46 s 12
amd 2022 No. 30 s 32
s 26 prev s 26 amd 1995 No. 57 s 4 sch 1
om 2004 No. 46 s 27
pres s 26 ins 2004 No. 46 s 12
amd 2009 No. 19 ss 61, 73
s 27 prev s 27 om 2004 No. 46 s 27
pres s 27 ins 2004 No. 46 s 12
amd 2009 No. 19 s 62
pt 2 div 3 sdiv 1 hdg ins 2009 No. 22 s 45
s 27A ins 2009 No. 22 s 45
amd 2010 No. 25 s 11; 2011 No. 20 s 181; 2014 No. 25 s 223 sch 1 pt 2; 2015 No. 4 s 65; 2018 No. 12 s 24; 2019 No. 20 s 36; 2022 No. 14 s 67; 2023 No. 18 s 24; 2024 No. 35 s 20
pt 2 div 4 hdg ins 2004 No. 46 s 14
amd 2022 No. 14 s 83
pt 2 div 4 sdiv 1 hdg ins 2004 No. 46 s 14
s 28 prev s 28 om 2004 No. 46 s 27
pres s 28 ins 2004 No. 46 s 15
s 29 def annual adjustment amount amd 2009 No. 19 s 73
s 29 def annual deduction amd 2006 No. 34 s 15; 2008 No. 39 s 31; 2009 No. 19 s 63; 2012 No. 8 s 42; 2019 No. 20 s 37; 2022 No. 14 s 74
s 29 def annual payroll tax amount amd 2009 No. 19 s 73
s 29 prev s 29 om 2004 No. 46 s 27
pres s 29 ins 1975 No. 80 s 8
amd 1976 No. 77 s 4; 1977 No. 59 s 3; 1979 No. 54 s 7; 1980 No. 54 s 4; 1982 No. 64 s 4; 1984 No. 4 s 7 (retro); 1984 No. 107 s 5; 1985 No. 100 s 7; 1986 No. 50 s 5; 1988 No. 99 s 5; 1990 No. 22 s 7 (retro); 1991 No. 74 s 5; 1992 No. 54 s 5; 1995 No. 28 s 8; 1996 No. 48 s 7; 1997 No. 43 s 16; 2004 No. 46 s 16; 2022 No. 30 s 33
s 30 prev s 30 om 2004 No. 46 s 27
pres s 30 ins 1975 No. 80 s 9
amd 1976 No. 77 s 5; 1979 No. 54 s 8
sub 2004 No. 46 s 17
amd 2009 No. 19 s 73; 2022 No. 30 s 34
s 31 prev s 31 amd 1995 No. 57 s 4 sch 1
om 2004 No. 46 s 27
pres s 31 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
pt 2 div 4 sdiv 2 hdg ins 2004 No. 46 s 17
s 32 prev s 32 om 2004 No. 46 s 29
pres s 32 ins 2004 No. 46 s 17
s 33 def annual adjustment amount amd 2009 No. 19 s 73
s 33 def annual deduction amd 2006 No. 34 s 16; 2008 No. 39 s 32; 2009 No. 19 s 64; 2012 No. 8 s 43; 2019 No. 20 s 38; 2022 No. 14 s 75
s 33 def annual payroll tax amount amd 2009 No. 19 s 73
s 33 prev s 33 om 2004 No. 46 s 29
pres s 33 ins 2004 No. 46 s 17
s 34 prev s 34 om 2004 No. 46 s 29
pres s 34 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
s 35 prev s 35 amd 1985 No. 100 s 11; 1995 No. 57 s 4 sch 1
om 2004 No. 46 s 29
pres s 35 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
pt 2 div 4 sdiv 3 hdg ins 2009 No. 22 s 46
s 35A ins 2009 No. 22 s 46
amd 2010 No. 25 s 12; 2011 No. 20 s 182; 2014 No. 25 s 223 sch 1 pt 2; 2015 No. 4 s 66; 2018 No. 12 s 25; 2019 No. 20 s 39; 2022 No. 14 s 68; 2022 No. 30 s 35; 2023 No. 18 s 25; 2024 No. 35 s 21
pt 2 div 5 hdg ins 2004 No. 46 s 17
amd 2022 No. 14 s 84
pt 2 div 5 sdiv 1 hdg ins 2004 No. 46 s 17
s 36 prev s 36 amd 1973 No. 45 s 4 (retro)
om 2004 No. 46 s 29
pres s 36 ins 1975 No. 80 s 9
sub 2004 No. 46 s 17
amd 2022 No. 30 s 36
s 37 def final adjustment amount amd 2009 No. 19 s 73
s 37 def final deduction amd 2006 No. 34 s 17; 2008 No. 39 s 33; 2009 No. 19 s 65; 2012 No. 8 s 44; 2019 No. 20 s 40; 2022 No. 14 s 76
s 37 def final payroll tax amount amd 2009 No. 19 s 73
s 37 ins 2004 No. 46 s 17
s 38 prev s 38 amd 1985 No. 100 s 12
om 2004 No. 46 s 29
pres s 38 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
s 39 prev s 39 om 2004 No. 46 s 29
pres s 39 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
pt 2 div 5 sdiv 2 hdg ins 2004 No. 46 s 17
s 40 prev s 40 amd 1995 No. 57 s 4 sch 1
om 2004 No. 46 s 29
pres s 40 ins 2004 No. 46 s 17
s 41 def final adjustment amount amd 2009 No. 19 s 73
s 41 def final deduction amd 2006 No. 34 s 18; 2008 No. 39 s 34; 2009 No. 19 s 66; 2012 No. 8 s 45; 2019 No. 20 s 41; 2022 No. 14 s 77
s 41 def final payroll tax amount amd 2009 No. 19 s 73
s 41 ins 2004 No. 46 s 17
s 42 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
s 43 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
pt 2 div 5 sdiv 3 hdg ins 2009 No. 22 s 47
s 43A ins 2009 No. 22 s 47
amd 2010 No. 25 s 13; 2011 No. 20 s 183; 2014 No. 25 s 223 sch 1 pt 2; 2015 No. 4 s 67; 2018 No. 12 s 26; 2019 No. 20 s 42; 2022 No. 14 s 69; 2023 No. 18 s 26; 2024 No. 35 s 22
s 43B ins 2022 No. 14 s 85
s 43C ins 2022 No. 14 s 85
s 43D ins 2022 No. 14 s 85
s 43E ins 2022 No. 14 s 85
sub 2022 No. 30 s 37
s 43EA ins 2022 No. 30 s 37
s 43EB ins 2022 No. 30 s 37
s 43EC ins 2022 No. 30 s 37
s 43F ins 2022 No. 14 s 85
amd 2022 No. 30 s 38
s 43G ins 2022 No. 14 s 85
s 43H ins 2022 No. 14 s 85
s 43I def additional annual levy amount amd 2022 No. 30 s 39(2)
s 43I def primary annual levy amount amd 2022 No. 30 s 39(3)
s 43I def relevant group employer ins 2022 No. 30 s 39(1)
s 43I ins 2022 No. 14 s 85
s 43J ins 2022 No. 14 s 85
amd 2022 No. 30 s 40
s 43K ins 2022 No. 14 s 85
s 43L ins 2022 No. 14 s 85
s 43M ins 2022 No. 14 s 85
s 43N ins 2022 No. 14 s 85
s 43O ins 2022 No. 14 s 85
pt 2 div 6 hdg ins 2004 No. 46 s 17
s 44 ins 2004 No. 46 s 17
s 45 prev s 45 om 2004 No. 46 s 33
pres s 45 ins 2004 No. 46 s 17
s 46 prev s 46 amd 1975 No. 80 s 19; 1995 No. 57 s 4 sch 1; 1999 No. 49 s 38 sch; 2001 No. 72 s 164 sch 1
om 2004 No. 46 s 33
pres s 46 ins 2004 No. 46 s 17
amd 2022 No. 30 s 41
s 46A ins 1999 No. 13 s 33
om 2004 No. 46 s 33
s 46B ins 1999 No. 13 s 33
om 2004 No. 46 s 33
s 46C ins 1999 No. 13 s 33
om 2004 No. 46 s 33
s 47 prev s 47 amd 1981 No. 111 s 23 sch; 1995 No. 57 s 4 sch 1; 2001 No. 45 s 29 sch 3
om 2004 No. 46 s 33
pres s 47 ins 2004 No. 46 s 17
s 48 prev s 48 om 2004 No. 46 s 33
pres s 48 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
s 49 prev s 49 om 2004 No. 46 s 33
pres s 49 ins 2004 No. 46 s 17
amd 2009 No. 19 s 73
pt 2 div 6A hdg ins 2009 No. 22 s 48
s 49A def relevant financial year sub 2010 No. 25 s 14
amd 2011 No. 20 s 184; 2015 No. 4 s 68
s 49A ins 2009 No. 22 s 48
s 49B ins 2009 No. 22 s 48
s 49C ins 2009 No. 22 s 48
amd 2022 No. 30 s 42
s 49D ins 2009 No. 22 s 48
s 49E ins 2009 No. 22 s 48
s 49F ins 2009 No. 22 s 48
pt 2 div 7 hdg ins 2004 No. 46 s 41 sch
s 50 prev s 50 om 2004 No. 46 s 33
pres s 50 ins 1984 No. 4 s 8
amd 2008 No. 16 s 12; 2009 No. 19 s 73; 2022 No. 30 s 43
pt 2 div 8 hdg ins 2008 No. 16 s 14
s 51 ins 2008 No. 16 s 14
s 51A ins 2008 No. 16 s 14
pt 3 div 1 hdg ins 2004 No. 46 s 41 sch
s 52 orig s 52 om 1988 No. 99 s 9
prev s 52 ins 1993 No. 51 s 17
exp 1 January 1994 (see s 52(2))
ins 1995 No. 57 s 4 sch 1 (amd 1995 No. 58 s 4 sch 1)
exp 28 February 1996 (see s 52(3))
ins 2004 No. 46 s 34
om 1 July 2005 RA s 37
pres s 52 ins 2004 No. 46 s 18
amd 2006 No. 34 s 19; 2012 No. 8 s 46; 2019 No. 20 s 43
s 53 amd 1975 No. 80 s 10; 1976 No. 77 s 6; 1977 No. 59 s 4; 1979 No. 54 s 9; 1980 No. 54 s 5; 1982 No. 64 s 5; 1984 No. 4 s 9 (retro); 1984 No. 107 s 6; 1985 No. 100 s 8; 1986 No. 50 s 6; 1988 No. 99 s 6; 1990 No. 22 s 8 (retro); 1991 No. 74 s 6; 1992 No. 54 s 6; 1995 No. 28 s 9; 1995 No. 57 s 4 sch 1; 1996 No. 48 s 8; 1997 No. 43 s 17; 2004 No. 46 s 19
s 54 ins 2004 No. 46 s 20
s 55 ins 2004 No. 46 s 20
s 56 ins 2004 No. 46 s 20
s 57 ins 2004 No. 46 s 20
amd 2022 No. 14 s 86
pt 3 div 2 hdg ins 2004 No. 46 s 41 sch
s 58 amd 1975 No. 80 s 11; 1995 No. 57 s 4 sch 1
sub 2004 No. 46 s 21
s 59 ins 2004 No. 46 s 21
amd 2009 No. 19 s 67; 2022 No. 14 s 87
s 60 ins 2004 No. 46 s 21
s 61 ins 2004 No. 46 s 21
amd 2009 No. 19 ss 68, 73; 2022 No. 14 s 88
s 62 amd 1975 No. 80 s 12; 1976 No. 77 s 7; 1995 No. 57 s 4 sch 1; 2004 No. 46 s 22; 2009 No. 19 s 73; 2022 No. 14 s 89
s 63 ins 2004 No. 46 s 23
amd 2022 No. 14 s 90; 2022 No. 30 s 44
s 64 ins 2004 No. 46 s 23
amd 2022 No. 14 s 91; 2022 No. 30 s 45
s 65 amd 1975 No. 80 s 13; 2004 No. 46 s 41 sch
pt 4 hdg ins 1975 No. 80 s 14
pt 4 div 1 hdg ins 2004 No. 46 s 41 sch
sub 2008 No. 16 s 15
s 66 ins 1975 No. 80 s 14
sub 2008 No. 16 s 15
s 67 ins 1975 No. 80 s 14
amd 1981 No. 111 s 23 sch
sub 1995 No. 57 s 4 sch 1
amd 2001 No. 45 s 29 sch 3
sub 2008 No. 16 s 15
pt 4 div 2 hdg ins 2004 No. 46 s 41 sch
sub 2008 No. 16 s 15
s 68 ins 1975 No. 80 s 14
amd 1984 No. 4 s 10; 2000 No. 48 s 7; 2001 No. 45 s 29 sch 3
sub 2008 No. 16 s 15
s 69 ins 1975 No. 80 s 14
amd 1981 No. 111 s 23 sch; 1984 No. 4 s 11; 1995 No. 57 s 4 sch 1; 2000 No. 48 s 8; 2001 No. 45 s 29 sch 3; 2001 No. 45 s 29 sch 3
sub 2008 No. 16 s 15
amd 2009 No. 19 s 73; 2011 No. 8 s 84
s 70 ins 1984 No. 4 s 12
amd 2000 No. 48 s 9
sub 2008 No. 16 s 15
amd 2009 No. 19 s 73; 2022 No. 30 s 46
s 71 ins 1975 No. 80 s 14
amd 1984 No. 4 s 13; 2000 No. 48 s 10
sub 2008 No. 16 s 15
amd 2009 No. 19 s 73; 2022 No. 30 s 47
s 72 ins 1975 No. 80 s 14
sub 2008 No. 16 s 15
amd 2009 No. 19 s 73; 2022 No. 30 s 48
s 73 ins 1975 No. 80 s 14
sub 2008 No. 16 s 15
amd 2009 No. 19 s 73; 2011 No. 8 s 85; 2022 No. 30 s 49
s 74 ins 1975 No. 80 s 14
amd 1981 No. 111 s 23 sch; 1985 No. 100 s 9
sub 1984 No. 4 s 14
amd 1995 No. 57 s 4 sch 1; 2001 No. 45 s 29 sch 3
sub 2008 No. 16 s 15
pt 4 div 2A hdg ins 2008 No. 16 s 15
s 74A ins 2008 No. 16 s 15
s 74B ins 2008 No. 16 s 15
s 74C ins 2008 No. 16 s 15
s 74D ins 2008 No. 16 s 15
amd 2011 No. 46 s 67; 2012 No. 12 s 59 sch pt 3; 2015 No. 33 s 52 (3) sch pt 3
s 74E ins 2008 No. 16 s 15
s 74F ins 2008 No. 16 s 15
s 74G ins 2008 No. 16 s 15
pt 4 div 3 hdg ins 2004 No. 46 s 41 sch
s 75 ins 1975 No. 80 s 14
amd 1979 No. 54 s 10; 1984 No. 4 s 15; 1995 No. 57 s 4 sch 1; 1999 No. 49 s 38 sch; 2004 No. 46 ss 25, 41 sch
pt 5 hdg sub 2004 No. 46 s 27
pt 5 div 1 hdg ins 2004 No. 46 s 27
s 76 sub 2004 No. 46 s 27
s 77 amd 1975 No. 80 s 15
sub 2004 No. 46 s 27
s 77A ins 2022 No. 30 s 50
s 78 amd 1976 No. 77 s 9
sub 2004 No. 46 s 27
amd 2022 No. 30 s 51
s 78A ins 2022 No. 30 s 52
s 79 sub 2004 No. 46 s 27
amd 2022 No. 30 s 53
s 79A ins 2022 No. 30 s 54
s 80 sub 2004 No. 46 s 27
amd 2008 No. 16 s 16; 2022 No. 30 s 55
s 80A ins 2022 No. 30 s 56
pt 5 div 2 hdg ins 2004 No. 27 s 27
s 81 sub 2004 No. 46 s 27
amd 2009 No. 19 s 73; 2022 No. 30 s 57
s 81A ins 2022 No. 30 s 58
s 82 amd 2001 No. 72 s 164 sch 1
sub 2004 No. 46 s 27
amd 2009 No. 19 s 69; 2022 No. 30 s 59
s 82A ins 2022 No. 30 s 60
pt 6 hdg prev pt 6 hdg om 2004 No. 46 s 29
pt 6 div 1 hdg ins 2004 No. 46 s 30
s 83 amd 1975 No. 80 s 17
sub 2004 No. 46 s 30
amd 2009 No. 19 s 73; 2020 No. 30 s 62; 2022 No. 14 s 92; 2022 No. 30 s 61
s 84 ins 2004 No. 46 s 30
amd 2009 No. 19 s 73; 2022 No. 30 s 62
s 85 ins 2004 No. 46 s 30
amd 2009 No. 19 s 73; 2022 No. 14 s 93
pt 2 div 2 hdg ins 2004 No. 46 s 30
s 86 ins 2004 No. 46 s 30
om 2009 No. 19 s 70
s 87 ins 2004 No. 46 s 30
amd 2006 No. 34 s 20; 2012 No. 8 s 47; 2019 No. 20 s 44
s 87A ins 2009 No. 19 s 71
s 88 ins 2004 No. 46 s 30
s 88A ins 2022 No. 30 s 63
s 88B ins 2022 No. 30 s 63
s 88C ins 2022 No. 30 s 63
s 88D ins 2022 No. 30 s 63
s 88E ins 2022 No. 30 s 63
s 89 ins 2004 No. 46 s 30
pt 6 div 3 hdg ins 2004 No. 46 s 30
s 89A ins 2022 No. 30 s 64
s 90 ins 2004 No. 46 s 30
amd 2009 No. 19 s 73; 2022 No. 30 s 65
s 91 ins 2004 No. 46 s 30
s 92 amd 1975 No. 80 s 18; 2000 No. 48 s 11; 2004 No. 46 s 31; 2009 No. 19 s 73; 2022 No. 30 s 66
s 93 (orig s 37) amd 1995 No. 57 s 4 sch 1
reloc and renum 2004 No. 46 s 28
amd 2009 No. 19 s 73; 2013 No. 51 s 229 sch 1; 2022 No. 30 s 67
s 94 sub 2004 No. 46 s 32
s 95 amd 1995 No. 57 s 4 sch 1
sub 2004 No. 46 s 33
s 96 ins 1995 No. 57 s 4 sch 1
s 97 amd 1975 No. 80 s 20
sub 1993 No. 51 s 17
amd 1995 No. 57 s 4 sch 1; 1999 No. 13 s 34; 2004 No. 46 s 41 sch
s 97A ins 2006 No. 34 s 21
sub 2008 No. 39 s 35
amd 2009 No. 19 s 73
sub 2012 No. 8 s 48; 2022 No. 14 s 78
pt 7 hdg prev pt 7 hdg om 2004 No. 46 s 29
pres pt 7 hdg amd 2008 No. 16 s 17; 2009 No. 19 s 73
pt 7 div 1 hdg ins 2004 No. 46 s 35
s 98 def amending Act amd 2009 No. 19 s 73
s 98 def post-commencement liability amd 2009 No. 19 s 73
s 98 def pre-commencement liability amd 2009 No. 19 s 73
s 98 ins 2004 No. 46 s 35
pt 7 div 2 hdg ins 2004 No. 46 s 35
s 99 ins 2004 No. 46 s 35
s 100 ins 2004 No. 46 s 35
s 101 ins 2004 No. 46 s 35
s 102 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
s 103 ins 2004 No. 46 s 35
s 104 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73; 2009 No. 24 s 1877
s 105 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
s 106 ins 2004 No. 46 s 35
pt 7 div 3 hdg ins 2004 No. 46 s 35
s 107 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
pt 7 div 4 hdg ins 2004 No. 46 s 35
s 108 ins 2004 No. 46 s 35
s 109 ins 2004 No. 46 s 35
s 110 ins 2004 No. 46 s 35
pt 7 div 5 hdg ins 2004 No. 46 s 35
s 111 ins 2004 No. 46 s 35
s 112 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
s 113 ins 2004 No. 46 s 35
s 114 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
pt 7 div 6 hdg ins 2004 No. 46 s 35
s 115 ins 2004 No. 46 s 35
s 116 ins 2004 No. 46 s 35
s 117 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
pt 7 div 7 hdg ins 2004 No. 46 s 35
s 118 ins 2004 No. 46 s 35
s 119 ins 2004 No. 46 s 35
s 120 ins 2004 No. 46 s 35
s 121 ins 2004 No. 46 s 35
s 122 ins 2004 No. 46 s 35
s 123 ins 2004 No. 46 s 35
s 124 ins 2004 No. 46 s 35
s 125 ins 2004 No. 46 s 35
s 126 ins 2004 No. 46 s 35
s 127 ins 2004 No. 46 s 35
s 128 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
s 129 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
s 130 ins 2004 No. 46 s 35
exp 1 July 2010 (see s 130(4))
pt 8 hdg ins 2008 No. 16 s 18
amd 2009 No. 19 s 73
s 131 ins 2008 No. 16 s 18
amd 2009 No. 19 s 73
s 132 ins 2008 No. 16 s 18
amd 2009 No. 19 s 73
s 133 ins 2008 No. 16 s 18
s 134 ins 2008 No. 16 s 18
amd 2009 No. 19 s 73
pt 9 div 1 hdg ins 2010 No. 11 s 101
s 135 ins 2010 No. 11 s 101
pt 9 div 2 hdg ins 2010 No. 11 s 101
s 136 ins 2010 No. 11 s 101
s 137 ins 2010 No. 11 s 101
s 138 ins 2010 No. 11 s 101
s 139 ins 2010 No. 11 s 101
s 140 ins 2010 No. 11 s 101
pt 10 hdg ins 2011 No. 8 s 86
s 141 ins 2011 No. 8 s 86
s 142 ins 2011 No. 8 s 86
pt 11 hdg ins 2013 No. 28 s 45
s 143 ins 2013 No. 28 s 45
pt 12 hdg ins 2015 No. 4 s 69
s 144 ins 2015 No. 4 s 69
pt 13 hdg ins 2018 No. 12 s 27
s 145 ins 2018 No. 12 s 27
pt 14 hdg ins 2018 No. 27 s 59
s 146 ins 2018 No. 27 s 59
pt 15 hdg ins 2022 No. 14 s 70
s 147 ins 2022 No. 14 s 70
amd 2023 No. 18 s 28
s 148 ins 2022 No. 14 s 79
sub 2023 No. 18 s 29
s 148A ins 2023 No. 18 s 29
s 148B ins 2023 No. 18 s 29
s 148C ins 2023 No. 18 s 29
s 148D ins 2023 No. 18 s 29
s 148E ins 2023 No. 18 s 29
s 148F ins 2023 No. 18 s 29
s 148G ins 2023 No. 18 s 29
s 148H ins 2023 No. 18 s 29
pt 16 hdg ins 2022 No. 30 s 68
s 149 ins 2022 No. 30 s 68
s 150 ins 2022 No. 30 s 68
s 151 ins 2022 No. 30 s 68
sch def additional annual levy amount ins 2022 No. 14 s 94(1)
sch def additional final levy amount ins 2022 No. 14 s 94(1)
sch def additional periodic threshold ins 2022 No. 14 s 94(1)
sch def adjusted additional threshold ins 2022 No. 14 s 94(1)
sch def adjusted primary threshold ins 2022 No. 14 s 94(1)
sch def agent, for the definition employment agent, ins 1996 No. 70 s 20 (1)
reloc 2004 No. 46 s 5 (3)
om 2008 No. 16 s 19 (1)
sch def agent om from orig s 3 2004 No. 46 s 5 (2)
sch def aggregate interest ins 2008 No. 16 s 19 (2)
sch def amended Act sub 2010 No. 11 s 102
sch def amending Act sub 2010 No. 11 s 102
sch def annual levy adjustment amount ins 2022 No. 14 s 94(1)
sch def annual levy amount ins 2022 No. 14 s 94(1)
sch def annual levy liability ins 2022 No. 14 s 94(1)
sch def annual payroll tax amount amd 2009 No. 19 s 73
sch def approved form ins 1995 No. 57 s 4 sch 1
reloc 2004 No. 46 s 5 (3)
sch def approved information system ins 2009 No. 19 s 72
sch def associated persons ins 2008 No. 16 s 19 (2)
sch def Australia reloc 2004 No. 46 s 5 (3)
sch def averaging method ins 2008 No. 16 s 19 (2)
sch def averaging period ins 2008 No. 16 s 19 (2)
sch def business ins 2008 No. 16 s 19 (2)
sch def business journey ins 2008 No. 16 s 19 (2)
sch def business vehicle ins 2008 No. 16 s 19 (2)
sch def calculation day amd 2022 No. 30 s 69(2)
sch def client ins 1996 No. 70 s 20 (1)
reloc 2004 No. 46 s 5 (3)
om 2008 No. 16 s 19 (1)
sch def combined periodic liability ins 2022 No. 14 s 94(1)
sch def commissioner om from orig s 3 2004 No. 46 s 5 (2)
ins 2004 No. 46 s 36
sch def Commonwealth Act reloc 2004 No. 46 s 5 (3)
om 2008 No. 75 s 85 (1)
sch def company reloc 2004 No. 46 s 5 (3)
sch def continuous recording method ins 2008 No. 16 s 19 (2)
sch def contract ins 2008 No. 16 s 19 (2)
sch def corporation ins 1975 No. 80 s 4 (a) (i)
sub 1995 No. 57 s 4 sch 1
amd 2001 No. 45 s 29 sch 3
reloc 2004 No. 46 s 5 (3)
sch def corresponding law sub 1999 No. 49 s 23
reloc 2004 No. 46 s 5 (3)
amd 2008 No. 75 s 85 (2)–(3)
sch def current financial year ins 2022 No. 30 s 69(1)
sch def death benefit ETP ins 2002 No. 17 s 51 (1)
reloc 2004 No. 46 s 5 (3)
om 2008 No. 16 s 19 (1)
sch def designated group employer ins 1975 No. 80 s 4 (a) (ii)
reloc 2004 No. 46 s 5 (3)
sch def designated period amd 2022 No. 30 s 69(3)
sch def direct interest ins 2008 No. 16 s 19 (2)
sch def director ins 2008 No. 16 s 19 (2)
sch def eligible year ins 2015 No. 4 s 70
amd 2018 No. 12 s 28; 2019 No. 20 s 45; 2022 No. 14 s 71; 2023 No. 18 s 30; 2024 No. 35 s 23
sch def employer amd 1984 No. 4 s 5 (a) (i); 1996 No. 70 s 20 (2)
reloc 2004 No. 46 s 5 (3)
amd 2008 No. 16 s 19 (3)
sch def employment agency contract ins 2008 No. 16 s 19 (2)
sch def employment agent ins 1996 No. 70 s 20 (1)
reloc 2004 No. 46 s 5 (3)
sub 2008 No. 16 s 19 (1)–(2)
sch def ETP ins 2002 No. 17 s 51 (1)
reloc 2004 No. 46 s 5 (3)
om 2008 No. 16 s 19 (1)
sch def final levy adjustment amount ins 2022 No. 14 s 94(1)
sch def final levy amount ins 2022 No. 14 s 94(1)
sch def final levy liability ins 2022 No. 14 s 94(1)
sch def final payroll tax amount amd 2009 No. 19 s 73
sch def final wages amd 2022 No. 14 s 94(2)
sch def financial year sub 1975 No. 80 s 4 (a) (iii)
om from orig s 3 28 November 1995 RA s 39
sch def foreign wages ins 1975 No. 80 s 4 (a) (iv)
reloc 2004 No. 46 s 5 (3)
sch def fringe benefit ins 1993 No. 51 s 15 (1)
reloc 2004 No. 46 s 5 (3)
sch def Fringe Benefits Assessment Act ins 1993 No. 51 s 15 (1)
reloc 2004 No. 46 s 5 (3)
sch def granted ins 2008 No. 16 s 19 (2)
sch def grantee ins 2008 No. 16 s 19 (2)
sch def grantor ins 2008 No. 16 s 19 (2)
sch def group ins 1975 No. 80 s 4 (a) (iv)
reloc 2004 No. 46 s 5 (3)
sch def indirect interest ins 2008 No. 16 s 19 (2)
sch def interstate wages ins 1975 No. 80 s 4 (a) (iv)
reloc 2004 No. 46 s 5 (3)
sch def liquidator reloc 2004 No. 46 s 5 (3)
sch def Local Authority amd 1985 No. 100 s 4 (a) (retro)
om from orig s 3 1992 No. 36 s 2 sch 1
sch def mental health levy ins 2022 No. 14 s 94(1)
sch def Minister ins 1990 No. 22 s 4
om from orig s 3 1992 No. 36 s 2 sch 1
sch def month om from orig s 3 28 November 1995 RA s 39
sch def number of exempt kilometres ins 2008 No. 16 s 19 (2)
sch def option ins 2008 No. 16 s 19 (2)
sch def paid or payable ins 1993 No. 51 s 15 (1)
reloc 2004 No. 46 s 5 (3)
sch def partial levy amount ins 2022 No. 14 s 94(1)
sch def pay ins 1993 No. 51 s 15 (1)
reloc 2004 No. 46 s 5 (3)
sch def payroll tax reloc 2004 No. 46 s 5 (3)
amd 2009 No. 19 s 73
sch def periodic levy liability ins 2022 No. 14 s 94(1)
sch def periodic levy liability amount ins 2022 No. 14 s 94(1)
sch def person om from orig s 3 1992 No. 36 s 2 sch 1
sch def pre-amended Act ins 2010 No. 11 s 102 (2)
sch def prescribed levy liability ins 2022 No. 30 s 69(1)
sch def prescribed payroll tax liability amd 2009 No. 19 s 73; 2009 No. 24 s 1878
sch def primary annual levy amount ins 2022 No. 14 s 94(1)
sch def primary final levy amount ins 2022 No. 14 s 94(1)
sch def primary periodic threshold ins 2022 No. 14 s 94(1)
sch def private company ins 2008 No. 16 s 19 (2)
sch def related body corporate ins 2008 No. 16 s 19 (2)
sch def related persons ins 2008 No. 16 s 19 (2)
sch def relevant contract ins 2008 No. 16 s 19 (2)
sch def relevant contract employee ins 2008 No. 16 s 19 (2)
sch def relevant contract employer ins 2008 No. 16 s 19 (2)
sch def relevant day ins 2008 No. 16 s 19 (2)
sch def relevant employer sub 2010 No. 11 s 102
sch def relevant entity ins 2008 No. 16 s 19 (2)
sch def relevant financial year sub 2010 No. 25 s 15
sch def relevant group employer amd 2022 No. 14 s 94(3)
sch def relevant percentage ins 2008 No. 16 s 19 (2)
sch def relevant wages ins 2010 No. 11 s 102 (2)
sch def re-supply ins 2008 No. 16 s 19 (2)
sch def return period ins 1975 No. 80 s 4 (a) (v)
om from orig s 3 2004 No. 46 s 5 (2)
ins 2008 No. 16 s 19 (2)
sch def service provider ins 2008 No. 16 s 19 (2)
sch def services ins 2008 No. 16 s 19 (2)
sch def share ins 2008 No. 16 s 19 (2)
sub 2011 No. 8 s 87 (1)–(2)
sch def significant wage change amd 2022 No. 30 s 69(4)
sch def superannuation contribution ins 1999 No. 78 s 7 (1)
reloc 2004 No. 46 s 5 (3)
sch def supply ins 2008 No. 16 s 19 (2)
sch def tax om from orig s 3 2004 No. 46 s 5 (2)
ins 2004 No. 46 s 36
sch def taxable ETP ins 2002 No. 17 s 51 (1)
reloc 2004 No. 46 s 5 (3)
om 2008 No. 16 s 19 (1)
sch def taxable wages reloc 2004 No. 46 s 5 (3)
amd 2009 No. 19 s 73; 2022 No. 30 s 69(5)
sch def termination payment ins 2008 No. 16 s 19 (2)
sch def trustee reloc 2004 No. 46 s 5 (3)
sch def vesting day ins 2008 No. 16 s 19 (2)
sch def voting share ins 1975 No. 80 s 4 (a) (vi)
sub 1995 No. 57 s 4 sch 1
amd 2001 No. 45 s 29 sch 3
reloc 2004 No. 46 s 5 (3)
sch def wages amd 1975 No. 80 s 4 (a) (vii); 1984 No. 4 s 5 (a) (ii); 1993 No. 51 s 15 (2)–(3); 1996 No. 70 s 20 (3); 1999 No. 78 s 7 (2); 2002 No. 17 s 51 (2)
reloc 2004 No. 46 s 5 (3)
amd 2008 No. 16 s 19 (4)–(10); 2011 No. 8 s 87 (3)–(5)
sch ins 2004 No. 46 s 36
Note—definitions for this Act were originally located in orig s 3.
Pay-roll Tax Act 1971
| Government Bill | |
| Assent: 30 September 1971 |  Act 1971, No. 37
 Act 1971, No. 37
|