Queensland Consolidated Acts Queensland Consolidated Acts(1) CWA is not required to lodge a return.
(2) Divisions 3 to 5 apply to CWA as if—
(a) a reference in section 20 to the periodic deduction were a reference to the taxable wages paid or payable by CWA during the periodic return period; and
(b) a reference in section 29 to the annual deduction were a reference to the taxable wages paid or payable by CWA during the financial year; and
(c) a reference in section 37 to the final deduction were a reference to the taxable wages paid or payable by CWA during the final period.
(3) However, CWA is required to lodge a return and subsection (2) does not apply if—
(a) wages are paid or payable by CWA in carrying on a business activity predominantly on a commercial basis (CWA's commercial wages); or
(b) CWA is a member of a group.
(4) If only subsection (3)(a) applies, tax payable is the amount bearing the same proportion to tax payable on CWA's taxable wages as CWA's commercial wages bear to taxable wages before deducting the prescribed amount.
(5) If subsection (3)(b) applies, the annual amount of tax payable by the members of the group must be reduced by an amount bearing the same proportion to the tax payable as CWA's taxable wages (other than CWA's commercial wages) bear to the taxable wages paid or payable by the members of the group.
(6) For this section, a business activity by CWA is taken to be conducted on a commercial basis if it is conducted in a similar way to similar business activities conducted by anyone else on a commercial basis.
(7) For this section, a business activity does not include—
(a) the conduct of a student hostel; and
(b) the conduct of a hostel subsidised under the Aged or Disabled Persons Care Act 1954 (Cwlth); and
(c) an activity of a type prescribed under a regulation.
(8) In this section—
CWA means Queensland Country Women's Association.