Australian Capital Territory Numbered Acts

PAYROLL TAX (AMENDMENT) ACT 1989 (NO. 17 OF 1989) - SECT 3

3. In this Act, “Principal Act” means the Payroll Tax Act 1987.1

4. Section 3 of the Principal Act is amended—

    (a)     by adding at the end of the definition of “employer” in subsection (1) “, and a person who is an employment agent”;

    (b)     by omitting from the definition of “wages” in subsection (1) “a payment made to an employee in” and substituting “an amount paid or payable to a person in relation to”;

    (c)     by inserting in the definition of “wages” in subsection (1) “or former employee” after “employee” (first occurring);

    (d)     by omitting from paragraph (a) of the definition of “wages” in subsection (1) “commission, bonus or allowance” and substituting “remuneration, salary, commission, bonus, allowance or other benefit”;

    (e)     by inserting after paragraph (c) of the definition of “wages” in subsection (1) the following paragraphs:

    “(ca)     wages, remuneration, salary, commission, bonuses, allowances or other benefits paid or payable whether in cash or in kind in relation to an employee by any person acting for or in concert or under an arrangement or understanding (whether formal or informal and whether expressed or implied) with the employer;

        (cb)     any amount deemed to be wages under paragraph 3B (2) (c);”;

        (f)     by omitting paragraph (e) of the definition of “wages” in subsection (1) and substituting the following paragraph:

    “(e)     any amount paid or payable by way of remuneration to a person who was engaged by an employment agent to provide services for a client of the employment agent, being services in respect of which the remuneration was paid or is payable.”;

        (g)     by inserting in subsection (1) the following definitions:

“ ‘employment agent' means a person who by arrangement procures the services of another person for a client of the first-mentioned person as a result of which engagement the employment agent receives directly or indirectly payment, whether by way of a lump sum or ongoing fee, during or in respect of the period when the services are provided by that person to the client;

‘pay', in relation to wages or remuneration, includes provide, confer and assign;”; and

        (h)     by omitting subsection (2) and substituting the following subsections:

“(2) For the purposes of this Act—

        (a)     any wages paid or payable to an employee, in respect of the employee's services as an employee of an employer, by a person other than the employer; and

        (b)     any wages paid or payable by an employer, in respect of an employee's services as an employee of the employer, to a person other than the employee;

shall be taken to be wages paid or payable by the employer to the employee.

“(3) A reference in this Act to a benefit is to be taken to include a reference to a fringe benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth.”.