Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Actsbefore section 10, insert
Division 2.3 Liability to taxation—calculation of monthly payroll tax
Subdivision 2.3.1 Employer not member of group
9C Application—sdiv 2.3.1
This subdivision applies only to an employer who is not a member of a group.
9D Employer not member of group—amount of tax payable each month
(1) The amount of payroll tax payable by an employer on taxable wages paid or payable by the employer in a month is the amount calculated as follows:
(2) If D is equal to or more than TW for a month, the employer is not required to pay payroll tax for the month.
(3) In this section:
"D" means the deductible amount mentioned in section 9E or section 9F for the employer;
"R" means the rate determined under the Taxation Administration Act 1999 , section 139 for this section.
"TW" means the total taxable wages paid or payable by the employer (otherwise than as a member of a group) during the month.
9E Employer not member of group—deductible amount for employer not paying interstate wages
(1) For an employer who pays or is liable to pay taxable wages in a month but does not pay and is not liable to pay interstate wages in the month, the deductible amount for the month is the amount determined for section 7 (Registration of employers).
(2) Subsection (1) applies whether the employer pays or is liable to pay wages for the whole of the month or only part of the month.
9F Employer not member of group—deductible amount for employer who pays taxable and interstate wages
(1) The deductible amount for an employer who pays or is liable to pay taxable wages and interstate wages in a month is—
(a) if notice has been given under subsection (2) and no determination under subsection (6) is in force—the amount stated in the most recent notice given under subsection (2); or
(b) if a determination is in force under subsection (6)—the amount stated in the determination.
(2) From time to time, the employer may give a notice to the commissioner, containing the information required by the commissioner, of an amount, calculated in accordance with subsection (3), that the employer claims to be the employer's deductible amount for the month and subsequent months.
(3) The amount is to be calculated as follows:
(4) In subsection (3):
"A" means the amount determined for section 7 (Registration of employers).
"D" means the deductible amount for the month.
"I" means the estimated interstate wages in the financial year in which D occurs.
"T" means the estimated taxable wages in the financial year in which D occurs.
(5) The deductible amount claimed must not be more than the amount mentioned in section 9E (1).
(6) At any time, the commissioner may, by notice in writing to the employer, determine an amount, not more than the amount mentioned in section 9E (1), as the deductible amount for the employer for 1 or more months stated in the determination.
(7) A determination under subsection (6) may be made on application by the employer or on the commissioner's own initiative.
(8) At any time, the commissioner may, by notice in writing to the employer, revoke a determination made under subsection (6).
Subdivision 2.3.2 Group with designated group employer
9G Application—sdiv 2.3.2
This subdivision applies only to an employer who is a member of a group for which there is a designated group employer.
9H Group with designated group employer—amount of tax payable each month if approval in force
(1) If an approval is in force under section 16 (4) (Payroll tax returns) for the designated group employer to lodge a joint return—
(a) the amount of payroll tax payable by the designated group employer on taxable wages paid or payable in a month by the employers covered by the return is the amount calculated as follows:
(b) the amount of payroll tax payable by each employer who is a member of the group but is not covered by the return on taxable wages paid or payable by the employer in a month is the amount calculated as follows:
(2) If D is equal to or more than JTW for a month, the designated group employer is not required to pay payroll tax for the month.
(3) In this section:
"D" means the deductible amount mentioned in section 9J (Group with designated group employer—deductible amount for groups not paying interstate wages) or section 9K (Group with designated group employer—deductible amount for groups paying taxable and interstate wages) for the group.
"JTW" means the total taxable wages paid or payable during the month by the employers covered by the return (as members of a group).
"R" means the rate determined under the Taxation Administration Act 1999 , section 139 for this section.
"TW" means the total taxable wages paid or payable by the employer (as a member of the group) during the month.
9I Group with designated group employer—amount of tax payable each month if approval not in force
(1) If an approval under section 16 (4) (Payroll tax returns) is not in force for the designated group employer to lodge a group return—
(a) the amount of payroll tax payable by the designated group employer on taxable wages paid or payable by the designated group employer in a month is the amount calculated as follows:
(b) the amount of payroll tax payable by each employer who is a member of the group on taxable wages paid or payable by the employer in a month is the amount calculated as follows:
(2) If D is equal to or more than GTW for a month, the designated group employer is not required to pay payroll tax for the month.
(3) In this section:
"D" means the deductible amount mentioned in section 9J (Group with designated group employer—deductible amount for groups not paying interstate wages) or section 9K (Group with designated group employer—deductible amount for groups paying taxable and interstate wages) for the group.
"GTW" means the total taxable wages paid or payable during the month by the designated group employer (as a member of a group).
"R" means the rate determined under the Taxation Administration Act 1999 , section 139 for this section.
"TW" means the total taxable wages paid or payable by the employer (as a member of the group) during the month.
9J Group with designated group employer—deductible amount for groups not paying interstate wages
(1) For a group in which 1 or more members pay or are liable to pay taxable wages in a month but no members pay or are liable to pay interstate wages in the month, the deductible amount for the month is the amount determined for section 7 (Registration of employers).
(2) Subsection (1) applies whether group members pay or are liable to pay wages for the whole of the month or only part of the month.
9K Group with designated group employer—deductible amount for groups paying taxable and interstate wages
(1) The deductible amount for a group in which 1 or more members pay or are liable to pay taxable wages or interstate wages in a month is—
(a) if notice has been given under subsection (2) and no determination under subsection (6) is in force—the amount stated in the most recent notice given under subsection (2); or
(b) if a determination is in force under subsection (6)—the amount stated in the determination.
(2) From time to time, the designated group employer may give a notice to the commissioner, containing the information required by the commissioner, of an amount, calculated in accordance with subsection (3), that the employer claims to be the group's deductible amount for the month and subsequent months.
(3) The amount is to be calculated as follows:
(4) In subsection (3):
"A" means the amount determined for section 7 (Registration of employers).
"D" means the deductible amount for the month.
"I" means the estimated interstate wages payable by the group in the financial year in which D occurs.
"T" means the estimated taxable wages payable by the group in the financial year in which D occurs.
(5) The deductible amount claimed must not be more than the amount mentioned in section 9J (1).
(6) At any time, the commissioner may, by notice in writing to the designated group employer, determine an amount, not more than the amount mentioned in section 9J (1), as the deductible amount for the group for 1 or more months stated in the determination.
(7) A determination under subsection (6) may be made on application by the designated group employer or on the commissioner's own initiative.
(8) At any time, the commissioner may, by notice in writing to the designated group employer, revoke a determination made under subsection (6).
Subdivision 2.3.3 Group with no designated group employer
9L Application—sdiv 2.3.3
This subdivision applies only to an employer who is a member of a group for which there is no designated group employer.
9M Group with no designated group employer—amount of tax payable each month
(1) The amount of payroll tax payable by each member of the group on taxable wages paid or payable by the member in a month is the amount calculated as follows:
(2) In this section:
"R" means the rate determined under the Taxation Administration Act 1999 , section 139 for this section.
"TW" means the total taxable wages paid or payable by the employer (as a member of the group) during the month.