Payroll Tax Act 2011

Number: A2011-18
Status: In Force

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Law history

Current version

Notes

Uncommenced amendments by Statute Law Amendment Act 2025.

Effective	Files/Formats	Version	Published	Notes
1 July 2025	HTML PDF Word	R19	15 December 2025	Republication for retrospective amendments by A2025-38

Administering Minister and Directorate

Treasurer - Chief Minister, Treasury and Economic Development Directorate

Legislative instruments

Legislative instruments under the Act and its subordinate laws

Name	Status	Type	Under	Effective	Year and No
Payroll Tax (Exclusion from Groups) Determination 2011 (No 1)	None	Notifiable instruments	s 79	1 July 2011	NI2011-317
Payroll Tax (Exclusion from Groups) Determination 2011 (No 2)	None	Notifiable instruments	s 79	1 July 2011	NI2011-318
Payroll Tax (Exclusion from Groups) Determination 2011 (No 3)	None	Notifiable instruments	s 79	1 July 2011	NI2011-319
Payroll Tax (Exclusion from Groups) Determination 2011 (No 4)	None	Notifiable instruments	s 79	1 July 2011	NI2011-320
Payroll Tax (Exclusion from Groups) Determination 2011 (No 6)	None	Notifiable instruments	s 79	2 August 2011	NI2011-414
Payroll Tax (Exclusion from Groups) Determination 2011 (No 5)	None	Notifiable instruments	s 79	2 August 2011	NI2011-415
Payroll Tax (Exclusion from Groups) Determination 2011 (No 7)	None	Notifiable instruments	s 79	30 September 2011	NI2011-568
Payroll Tax (Exclusion from Groups) Determination 2011 (No 8)	None	Notifiable instruments	s 79	11 November 2011	NI2011-685
Payroll Tax (Disability Employment Concession) Guidelines 2013(Repealed)	Repealed	Disallowable instruments	sch 2 s 2.23	20 December 2013 - 1 January 2016	DI2013-324
Payroll Tax (Exclusion from Groups) Determination 2014 (No 1)	None	Notifiable instruments	s 79	4 April 2014	NI2014-129
Payroll Tax (Exclusion from Groups) Determination 2014 (No 2)	None	Notifiable instruments	s 79	3 June 2014	NI2014-235
Payroll Tax (Exclusion from Groups) Determination 2015 (No 1)	None	Notifiable instruments	s 79	3 July 2015	NI2015-353
Payroll Tax (Exclusion from Groups) Determination 2017 (No 1)	None	Notifiable instruments	s 79	2 May 2017	NI2017-203
Payroll Tax (Motor Vehicle Allowances—Exempt Rate) Determination 2017 (No 1)(Repealed)	Repealed	Notifiable instruments	s 29	1 July 2016 - 30 June 2018	NI2017-332
Payroll Tax (Exclusion from Groups) Determination 2017 (No 2)	None	Notifiable instruments	s 79	27 October 2017	NI2017-550
Payroll Tax (Exclusion from Groups) Determination 2018 (No 1)	None	Notifiable instruments	s 79	13 July 2018	NI2018-375
Payroll Tax (Exclusion from Groups) Determination 2018 (No 2)	None	Notifiable instruments	s 79	21 August 2018	NI2018-464
Payroll Tax (Exclusion from Groups) Determination 2019 (No 1)	None	Notifiable instruments	s 79	1 July 2011	NI2019-193

Related instruments

Name	Effective	Year and No	Classification	Status
Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2011 (No 1) (Repealed)	1 July 2011 - 30 June 2012	DI2011-133	di	Repealed
Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2012 (No 1) (Repealed)	1 July 2012 - 30 June 2014	DI2012-103	di	Repealed
Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2014 (No 1) (Repealed)	1 July 2014 - 30 June 2016	DI2014-180	di	Repealed
Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2016 (No 1) (Repealed)	1 July 2016 - 30 June 2024	DI2016-145	di	Repealed
Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2024 (Repealed)	1 July 2024 - 30 June 2025	DI2024-173	di	Repealed
Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2025	1 July 2025	DI2025-161	di	None
Taxation Administration (Payroll Tax GP Wages Exemption Scheme) Determination 2025	1 July 2025	DI2025-162	di	None

Related approved forms

Form name/number	Status	Description	Effective	Year and No
Taxation Administration Act 1999—Form (Repealed)	Repealed	Application to nominate a Designated Group Employer (DGE) or a Joint Return Lodger (JRL) for ACT Payroll Tax	1 July 2011 - 4 July 2016	AF2011-102
Taxation Administration Act 1999—Form (Repealed)	Repealed	ACT Payroll tax registration: notification	15 November 2011 - 5 January 2018	AF2011-152
Taxation Administration Act 1999—Form (Repealed)	Repealed	Application to nominate a Designated Group Employer (DGE) or a Joint Return Lodger (JRL) for ACT Payroll Tax	5 July 2016 - 15 March 2019	AF2016-46

Point-in-time versions

Enter a date to find a version from 1 July 2011 onwards:

The following table lists 19 point in time versions. You can skip this and jump to the next tab.
Effective	Files/Formats	Version	Published	Notes
1 July 2025	HTML PDF Word	R19	15 December 2025	Republication for retrospective amendments by A2025-38
29 March 2022 - 30 June 2025	HTML PDF Word	R18	4 May 2023	Republication for expiry of provisions (s 66BA, sch 2 pt 2.7A)
11 December 2021 - 28 March 2022	HTML PDF Word	R17	11 December 2021	Republication for expiry of transitional provisions (s 79 (7), (8))
23 June 2021 - 10 December 2021	HTML PDF Word	R16	23 June 2021	Republication for amendments by A2021-12
20 May 2021 - 22 June 2021	HTML PDF Word	R15	20 May 2021	Republication for amendments by A2021-10
14 May 2020 - 19 May 2021	HTML PDF Word	R14	14 May 2020	Republication for amendments by A2020-14
30 March 2020 - 13 May 2020	HTML PDF Word	R13	13 May 2020	Republication for retrospective amendments by A2020-14
10 December 2019 - 29 March 2020	HTML PDF Word	R12	10 December 2019	Republication for amendments by A2019-46
1 March 2018 - 9 December 2019	HTML PDF Word	R11	1 March 2018	Republication for amendments by A2018-2
18 September 2017 - 28 February 2018	HTML PDF Word	R10	18 September 2017	Republication for amendments by A2017-1
2 July 2016 - 17 September 2017	HTML PDF Word	R9 (RI)	24 January 2017	Republication for expiry of transitional provisions (pt 10) Reissued for textual correction in dictionary, def ITAA
27 April 2016 - 1 July 2016	HTML PDF Word	R8 (RI)	24 January 2017	Republication for amendments by A2016-18 Reissued for textual correction in dictionary, def ITAA
2 January 2016 - 26 April 2016	HTML PDF Word	R7 (RI)	24 January 2017	Republication for expiry of provision (sch 2 pt 2.10) Reissued for textual correction in dictionary, def ITAA
25 November 2015 - 1 January 2016	HTML PDF Word	R6 (RI)	24 January 2017	Republication for amendments by A2015-48 and A2015-49 Reissued for textual correction in dictionary, def ITAA
1 January 2015 - 24 November 2015	HTML PDF Word	R5 (RI)	24 January 2017	Republication for amendments by A2014-35 Reissued for textual correction in dictionary, def ITAA
20 November 2014 - 31 December 2014	HTML PDF Word	R4 (RI)	24 January 2017	Republication for amendments by A2014-48 Reissued for textual correction in dictionary, def ITAA
4 December 2013 - 19 November 2014	HTML PDF Word	R3 (RI)	24 January 2017	Republication for amendments by A2013-48 Reissued for textual correction in dictionary, def ITAA
2 July 2013 - 3 December 2013	HTML PDF Word	R2 (RI)	24 January 2017	Republication for expiry of transitional provision (s 211) Reissued for textual correction in dictionary, def ITAA
1 July 2011 - 1 July 2013	HTML PDF Word	R1 (RI)	24 January 2017	Republication for new Act Reissued for textual correction in dictionary, def ITAA
1 July 2011	HTML PDF Word	As notified	30 June 2011

Bill and Explanatory statement

The bill and explanatory statement for this Act are accessed from Payroll Tax Bill 2011.

Notification statement

The Payroll Tax Act 2011 has been passed by the Legislative Assembly and is notified under the Legislation Act 2001.

Notified: 30 June 2011 (Parliamentary Counsel)

Act as notified

Date notified	Effective	Files/Formats	Notes
30 June 2011	1 July 2011	HTML PDF Word

Commencement

Provision	Commencement date	Commencement method
s 1, s 2	30 June 2011	LA s 75 (1)
remainder	1 July 2011	s 2

Expiries

Provision	Expiry date	Expiry method
s 66BA, sch 2 pt 2.7A	28 March 2022 (midnight)	expired 12 months after the day the prescribed period ended (s 66BA (2), sch 2 s 2.19C)
s 79 (7), (8)	10 December 2021 (midnight)	s 79 (8)
pt 10 (except s 211)	1 July 2016 (midnight)	s 212
sch 2 pt 2.10	1 January 2016 (midnight)	sch 2 s 2.24
s 211	1 July 2013 (midnight)	s 211 (4)

Amendments

For section-by-section amendment annotations, see the amendment history in the endnotes in the current version of this law.

Year and number	Amending law	Amending provision	Commencement date
A2020-14	COVID-19 Emergency Response Legislation Amendment Act 2020	sch 1 amdt 1.109	14 May 2020
A2020-14	COVID-19 Emergency Response Legislation Amendment Act 2020	sch 1 amdt 1.107, amdt 1.108	taken to have commenced 30 March 2020
A2021-10	Revenue Legislation Amendment Act 2021	sch 1 pt 1.4	20 May 2021
A2021-12	Statute Law Amendment Act 2021	sch 3 pt 3.41	23 June 2021
A2013-48	Payroll Tax Amendment Act 2013	s 4	4 December 2013
A2014-35	Payroll Tax Amendment Act 2014	s 4	1 January 2015
A2015-49	Revenue Legislation Amendment Act 2015	pt 6	25 November 2015
A2016-18	Red Tape Reduction Legislation Amendment Act 2016	sch 3 pt 3.33	27 April 2016
A2017-1	Revenue Legislation Amendment Act 2017	sch 1 pt 1.7	18 September 2017
A2018-2	Revenue Legislation Amendment Act 2018	sch 1 pt 1.7	1 March 2018
A2019-46	Revenue Legislation Amendment Act 2019 (No 2)	pt 5	10 December 2019
A2014-48	Training and Tertiary Education Amendment Act 2014	sch 1 pt 1.13	20 November 2014
A2015-48	Revenue (Charitable Organisations) Legislation Amendment Act 2015	pt 3	25 November 2015
A2025-29	Statute Law Amendment Act 2025	sch 4 pt 4.134	commences 26 December 2025
A2025-38	Payroll Tax Amendment Act 2025	ss 4-8	taken to have commenced 1 July 2025