Australian Capital Territory
Taxation Administration (Payroll tax provisions) Approved Special Arrangements 2002 (No 1)

Explanatory Statement
Disallowable Instrument DI2002-66

The Taxation Administration Act 1999, section 42 allows the commissioner, in writing, to approve special arrangements for classes of persons that vary the provisions of a tax law in relation to the lodging of returns. 
The Payroll Tax Act 1987, section 16 requires all employers liable for payroll tax in the ACT to lodge a return for a month within 7 days after the end of the month.
This instrument extends the time by which the employers must lodge a return for June 2003 from 7 July 2003 to 31July 2003.  The returns now also incorporate the 2002-2003 annual reconciliation.
Under the Payroll Tax Act 1987, section 16, as varied by this approval, interim tax payable in respect of the return is payable by the end of 31 July 2003.
The extension of time is to allow businesses extra time to prepare their 2003 returns during the busy end of financial year period.

Authorised by the Acting Commissioner for ACT Revenue, Dr Mark Mullins