Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 51

(1) Subsection (2) applies if money or other consideration—

(a) for an employee's services as an employee of an employer, is paid or given or to be paid or given—

(i) to the employee, by a person other than the employer; or

(ii) to a person other than the employee, by the employer; or

(iii) to a person other than the employee, by a person other than the employer; and

(b) had it been paid or given, or to be paid or given, directly by the employer to the employee, would be wages paid or payable by the employer to the employee for this Act.

Example of other consideration—

the grant of a share or option

(2) The money or other consideration is taken to be wages paid or payable by the employer to the employee.

(3) Subsection (4) applies if money or other consideration—

(a) by way of remuneration for the appointment or services of a director of a company to the company, is paid or given or to be paid or given—

(i) to the director by a person other than the company; or

(ii) to a person other than the director by the company; or

(iii) to a person other than the director by a person other than the company; and

(b) had it been paid or given, or to be paid or given, directly by the company to the director, would comprise wages paid or payable by the company for this Act.

Example of other consideration—

the grant of a share or option

(4) The money or other consideration is taken to be wages paid or payable by the company to the director.

(5) In this section—

director of a company includes—

(a) a person who, under a contract or other arrangement, is to be appointed as a director of the company; and

(b) a former director of the company.