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
| Name | Status | Classifier | 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| Payroll Tax (Disability Employment Concession) Guidelines 2013(Repealed) | Repealed | Disallowable instruments | sch 2 s 2.23 | 20 December 2013 - 1 January 2016 | DI2013-324 | |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 | 1 July 2024 - 31 July 2025 | DI2024-173 | 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
| 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 |
| 20 May 2021 - 22 June 2021 | HTMLPDFWord | R15 | 20 May 2021 | Republication for amendments by A2021-10 |
| 14 May 2020 - 19 May 2021 | HTMLPDFWord | R14 | 14 May 2020 | Republication for amendments by A2020-14 |
| 30 March 2020 - 13 May 2020 | HTMLPDFWord | R13 | 13 May 2020 | Republication for retrospective amendments by A2020-14 |
| 10 December 2019 - 29 March 2020 | HTMLPDFWord | R12 | 10 December 2019 | Republication for amendments by A2019-46 |
| 1 March 2018 - 9 December 2019 | HTMLPDFWord | R11 | 1 March 2018 | Republication for amendments by A2018-2 |
| 18 September 2017 - 28 February 2018 | HTMLPDFWord | R10 | 18 September 2017 | Republication for amendments by A2017-1 |
| 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 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 and A2015-49 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 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 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 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.
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 | HTMLPDFWord |
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 |