Payroll Tax Act 2011
- Number
- A2011-18
- Status
- In Force
- Current law
- Regulations & instruments
- Forms
- Point-in-time versions
- Law history
Current version
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 29 March 2022 | HTMLPDFWord | R18 | 4 May 2023 | Republication for expiry of provisions (s 66BA, sch 2 pt 2.7A) |
Administering Minister and Directorate
- Treasurer - Chief Minister, Treasury and Economic Development Directorate
Legislative instruments
Legislative instruments under the Act and its subordinate laws
Related instruments
| Name | Effective | Year and No |
|---|---|---|
| Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2024[20] | 1 July 2024 - 31 July 2025 | DI2024-173 |
Related approved forms
| Form name/number | Description | Effective | Year and No |
|---|---|---|---|
| No matching records found. | |||
Point-in-time versions
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 29 March 2022 | HTMLPDFWord | R18 | 4 May 2023 | Republication for expiry of provisions (s 66BA, sch 2 pt 2.7A) |
| 11 December 2021 - 28 March 2022 | HTMLPDFWord | R17 | 11 December 2021 | Republication for expiry of transitional provisions (s 79 (7), (8)) |
| 23 June 2021 - 10 December 2021 | HTMLPDFWord | R16 | 23 June 2021 | Republication for amendments by A2021-12[21] |
| 20 May 2021 - 22 June 2021 | HTMLPDFWord | R15 | 20 May 2021 | Republication for amendments by A2021-10[22] |
| 14 May 2020 - 19 May 2021 | HTMLPDFWord | R14 | 14 May 2020 | Republication for amendments by A2020-14[23] |
| 30 March 2020 - 13 May 2020 | HTMLPDFWord | R13 | 13 May 2020 | Republication for retrospective amendments by A2020-14[23] |
| 10 December 2019 - 29 March 2020 | HTMLPDFWord | R12 | 10 December 2019 | Republication for amendments by A2019-46[24] |
| 1 March 2018 - 9 December 2019 | HTMLPDFWord | R11 | 1 March 2018 | Republication for amendments by A2018-2[25] |
| 18 September 2017 - 28 February 2018 | HTMLPDFWord | R10 | 18 September 2017 | Republication for amendments by A2017-1[26] |
| 2 July 2016 - 17 September 2017 | HTMLPDFWord | 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 | HTMLPDFWord | R8 (RI) | 24 January 2017 | Republication for amendments by A2016-18[27] Reissued for textual correction in dictionary, def ITAA |
| 2 January 2016 - 26 April 2016 | HTMLPDFWord | 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 | HTMLPDFWord | R6 (RI) | 24 January 2017 | Republication for amendments by A2015-48[28] and A2015-49[29] Reissued for textual correction in dictionary, def ITAA |
| 1 January 2015 - 24 November 2015 | HTMLPDFWord | R5 (RI) | 24 January 2017 | Republication for amendments by A2014-35[30] Reissued for textual correction in dictionary, def ITAA |
| 20 November 2014 - 31 December 2014 | HTMLPDFWord | R4 (RI) | 24 January 2017 | Republication for amendments by A2014-48[31] Reissued for textual correction in dictionary, def ITAA |
| 4 December 2013 - 19 November 2014 | HTMLPDFWord | R3 (RI) | 24 January 2017 | Republication for amendments by A2013-48[32] Reissued for textual correction in dictionary, def ITAA |
| 2 July 2013 - 3 December 2013 | HTMLPDFWord | 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 | HTMLPDFWord | R1 (RI) | 24 January 2017 | Republication for new Act Reissued for textual correction in dictionary, def ITAA |
| 1 July 2011 | HTMLPDFWord | As notified | 30 June 2011 |
Bill and Explanatory statement
The bill and explanatory statement for this Act are accessed from Payroll Tax Bill 2011[33].
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
Commencement
| Provision | Commencement date | Commencement method |
|---|---|---|
| s 1, s 2 | 30 June 2011 | LA[34] 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 |
|---|---|---|---|
| A2021-12[21] | Statute Law Amendment Act 2021 | sch 3 pt 3.41 | 23 June 2021 |
| A2021-10[22] | Revenue Legislation Amendment Act 2021 | sch 1 pt 1.4 | 20 May 2021 |
| A2020-14[23] | COVID-19 Emergency Response Legislation Amendment Act 2020 | sch 1 amdt 1.109 | 14 May 2020 |
| A2020-14[23] | COVID-19 Emergency Response Legislation Amendment Act 2020 | sch 1 amdt 1.107, amdt 1.108 | taken to have commenced 30 March 2020 |
| A2019-46[24] | Revenue Legislation Amendment Act 2019 (No 2) | pt 5 | 10 December 2019 |
| A2018-2[35] | Revenue Legislation Amendment Act 2018 | sch 1 pt 1.7 | 1 March 2018 |
| A2017-1[36] | Revenue Legislation Amendment Act 2017 | sch 1 pt 1.7 | 18 September 2017 |
| A2016-18[37] | Red Tape Reduction Legislation Amendment Act 2016 | sch 3 pt 3.33 | 27 April 2016 |
| A2015-49[38] | Revenue Legislation Amendment Act 2015 | pt 6 | 25 November 2015 |
| A2015-48[39] | Revenue (Charitable Organisations) Legislation Amendment Act 2015 | pt 3 | 25 November 2015 |
| A2014-35[40] | Payroll Tax Amendment Act 2014 | s 4 | 1 January 2015 |
| A2014-48[41] | Training and Tertiary Education Amendment Act 2014 | sch 1 pt 1.13 | 20 November 2014 |
| A2013-48[42] | Payroll Tax Amendment Act 2013 | s 4 | 4 December 2013 |