Queensland Consolidated Acts Queensland Consolidated Actsactual periodic deduction, for part 2, division 3, subdivision 1, see section 17.
Administration Act means the Taxation Administration Act 2001.
administrator see the Administration Act, schedule 2.
aggregate interest, for part 4, division 2A, see section 74B.
amended, for part 7, see section 98.
amended Act—
(a) for part 7, see section 98; and
(b) for part 9, see section 135.
amending Act—
(a) for part 7, see section 98; and
(b) for part 9, see section 135.
annual adjustment amount—
(a) for part 2, division 4, subdivision 1, see section 29(1); and
(b) for part 2, division 4, subdivision 2, see section 33.
annual deduction—
(a) for part 2, division 4, subdivision 1, see section 29(1); and
(b) for part 2, division 4, subdivision 2, see section 33.
annual liability—
(a) for an employer other than the DGE for a group—see section 30(1); and
(b) for the DGE for a group—see section 34(1).
annual payroll tax amount—
(a) for part 2, division 4, subdivision 1, see sections 29(1) and 48(4); and
(b) for part 2, division 4, subdivision 2, see section 33.
annual refund amount—
(a) for an employer other than the DGE for a group—see section 31(2); or
(b) for the DGE for a group—see section 35(2).
annual return means a return mentioned in section 63.
annual wages—
(a) for part 2, division 4, subdivision 1, see section 29(1); and
(b) for part 2, division 4, subdivision 2, see section 33.
approved form see section 96.
approved information system see the Administration Act, schedule 2.
assessed interest, see the Administration Act, section 54(3).
assessment see the Administration Act, schedule 2.
associated persons, for part 4, division 2A, see section 74B.
Australia means the States.
averaging method, for part 2, division 1D, subdivision 1, see section 13X.
averaging period, for part 2, division 1D, subdivision 1, see section 13X.
business, for part 4, see section 66.
business journey, for part 2, division 1D, subdivision 1, see section 13X.
business vehicle, for part 2, division 1D, subdivision 1, see section 13X.
calculation day—
(a) for part 2, division 3, subdivision 1, see section 18; and
(b) for part 2, division 3, subdivision 2, see section 24.
change of status see section 5(1).
commencement, for part 7, see section 98.
commissioner means the Commissioner of State Revenue appointed under the Administration Act.
company includes all bodies and associations (corporate and unincorporate) and partnerships.
continuous recording method, for part 2, division 1D, subdivision 1, see section 13X.
contract, for part 2, division 1A, see section 13A.
corporation see the Corporations Act.
corresponding law means—
(a) in relation to Queensland—a law in force in Queensland imposing on employers a tax on wages paid or payable by them and the assessment and collection of the tax, but does not include this Act; and
(b) in relation to another State—means a law in force in the State imposing on employers a tax on wages paid or payable by them and the assessment and collection of the tax.
criteria for registration, for part 3, division 1, see section 52.
designated group employer, in relation to a group, means the member of that group who under section 75 is for the time being the designated group employer in respect of that group.
designated period, for an employer who is the DGE for a group on 30 June in a financial year—
(a) means the part of the year for which the employer was the DGE for the group; but
(b) does not include a part of the year for which the DGE lodged, or was required under section 64 to lodge, a final return.
DGE means designated group employer.
direct interest, for part 4, division 2A, see section 74B.
director—
(a) of a company, includes a member of the governing body of the company; and
(b) for part 2, division 1C, see section 13N.
employer means any person who pays or is liable to pay any wages and includes the Crown in right of the State of Queensland and any person taken to be an employer under another provision of this Act.
Note—
For provisions under which persons are taken to be employers, see, for example, sections 13C (relevant contract employers) and 13H (employment agents under employment agency contracts).
employment agency contract see section 13G(1).
employment agent, under an employment agency contract, see section 13G(1).
entitled group member, for part 2, division 6, see section 44.
excess deduction, for part 2, division 6, see section 45(2).
false or misleading includes false or misleading because of the omission of a statement.
final adjustment amount—
(a) for part 2, division 5, subdivision 1, see section 37; and
(b) for part 2, division 5, subdivision 2, see section 41.
final deduction—
(a) for part 2, division 5, subdivision 1, see section 37; and
(b) for part 2, division 5, subdivision 2, see section 41.
final liability—
(a) for an employer other than the DGE for a group—see section 38(1); and
(b) for the DGE for a group—see section 42(1).
final payroll tax amount—
(a) for part 2, division 5, subdivision 1, see sections 37 and 49(4); and
(b) for part 2, division 5, subdivision 2, see section 41.
final period see section 6.
final refund amount—
(a) for an employer other than the DGE for a group—see section 39(2); or
(b) for the DGE for a group—see section 43(2).
final return means a return mentioned in section 64.
final wages—
(a) for part 2, division 5, subdivision 1, see section 37; and
(b) for part 2, division 5, subdivision 2, see section 41.
fixed periodic deduction—
(a) for part 2, division 3, subdivision 1, see section 17; and
(b) for part 2, division 3, subdivision 2, see section 23.
foreign wages means wages that are not taxable wages and are not interstate wages.
fringe benefit means—
(a) a benefit that, in relation to an employee, or an employer of an employee, is a fringe benefit under the Fringe Benefits Assessment Act; or
(b) anything prescribed by regulation to be a fringe benefit;
but does not include—
(c) a car parking fringe benefit within the meaning of that Act; or
(d) anything prescribed by regulation not to be a fringe benefit.
Fringe Benefits Assessment Act means the Fringe Benefits Tax Assessment Act 1986 (Cwlth).
granted, for part 2, division 1C, see section 13N.
grantee, for part 2, division 1C, see section 13N.
grantor, for part 2, division 1C, see section 13N.
group means a group constituted under part 4.
group member means a person who is a member of a group.
indirect interest, for part 4, division 2A, see section 74B.
interstate wages means wages that are taxable wages within the meaning of a corresponding law.
liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company.
non-DGE group member means a group member, other than the DGE for the group.
number of exempt kilometres, for part 2, division 1D, subdivision 1, see section 13X.
option means an option or right, whether actual, prospective or contingent, of a person to—
(a) acquire a share; or
(b) have a share transferred or allotted to the person.
order of entitled group members, for part 2, division 6, see section 44.
original assessment see the Administration Act, schedule 2.
paid or payable, in relation to wages that are fringe benefits, means—
(a) paid;
(b) if another meaning is prescribed by regulation—that meaning.
partial amount, for a periodic return period, means the amount worked out using the following formula—
where—
PA means the partial amount in dollars.
PL means the employer's periodic liability for the period.
X means the number of days in the period that are in the final period.
Y means the total number of days in the period.
pay, in relation to wages, includes provide, confer and assign.
payroll tax means payroll tax chargeable under section 10.
penalty tax see the Administration Act, section 58(1).
periodic liability—
(a) for an employer other than the DGE for a group, see section 20(1); or
(b) for the DGE for a group, see section 26.
periodic liability amount, for an employer for a final period, means the sum of—
(a) the employer's periodic liability for a periodic return period wholly within the final period, even if the return date for lodging the periodic return is after the return date for lodging the final return; and
(b) for a day in the final period not included in a periodic return period mentioned in paragraph (a)—the partial amount for the periodic return period that includes the day, even if the return date for lodging the periodic return is after the return date for lodging the final return.
periodic return means a return mentioned in section 59.
periodic return period, for lodgement of periodic returns by an employer, means the period under section 60 for which the employer is required to lodge periodic returns.
post-commencement liability, for part 7, see section 98.
pre-amended Act, for part 9, see section 135.
pre-commencement act or omission, for part 7, see section 98.
pre-commencement liability, for part 7, see section 98.
prescribed payroll tax liability means a liability for any of the following—
(a) payroll tax;
(b) unpaid tax interest in relation to an assessment of liability for payroll tax;
(c) penalty tax in relation to an assessment of liability for payroll tax;
(d) any other amount payable under this Act or the Administration Act, or a liability to pay costs ordered by a court or QCAT, in relation to payroll tax.
prescribed period, for part 7, see section 98.
previous, for part 7, see section 98.
previous return period, for part 7, see section 98.
private company, for part 4, division 2A, see section 74B.
reasonably believes see the Administration Act, schedule 2.
reassessment see the Administration Act, schedule 2.
related body corporate, for part 4, see section 66.
related persons, for part 4, division 2A, see section 74B.
relevant contract see section 13B.
relevant contract employee see section 13A.
relevant contract employer see section 13C(3).
relevant day, for part 2, division 1C, see section 13N.
relevant employer—
(a) for part 3, division 2, see section 58; and
(b) for part 9, see section 135.
relevant entity, for part 4, division 2A, see section 74B.
relevant financial year means—
(a) for part 2, division 6, see section 44; or
(b) for part 2, division 6A, see section 49A.
relevant group employer—
(a) for part 2, division 4, subdivision 2, see section 33; and
(b) for part 2, division 5, subdivision 2, see section 41.
relevant percentage, for part 2, division 1D, subdivision 1, see section 13X.
relevant wages, for part 9, see section 135.
re-supply, for part 2, division 1A, see section 13A.
return means a form approved for lodgement by an employer.
return date, for lodgement of a periodic return, annual return or final return by an employer, means the date by which the employer is required under part 3, division 2 to lodge the return and pay tax.
return period, in relation to an employer, means each of the following periods for which the employer is required under this Act to lodge a return—
(a) a periodic return period;
(b) a financial year;
(c) a final period.
self assessment see the Administration Act, schedule 2.
service provider, in relation to an employment agency contract, see section 13G(1).
services, for part 2, division 1A, see section 13A.
share means a share in a company and includes a stapled security.
significant wage change—
(a) for part 2, division 3, subdivision 1, see section 19; and
(b) for part 2, division 3, subdivision 2, see section 25.
State includes a Territory.
superannuation contribution see section 3.
supply, for part 2, division 1A, see section 13A.
tax see the Administration Act, schedule 2.
taxable wages means wages that, under section 9, are liable to payroll tax.
tax law liability see the Administration Act, schedule 2.
termination payment see section 3A.
transitional final period, for part 7, see section 98.
transitional return period, for part 7, see section 98.
transitional year, for part 7, see section 98.
trustee, in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, includes—
(a) an executor or administrator, guardian, committee, receiver or liquidator; and
(b) every person having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of any real or personal property of a person under any legal or other disability.
unpaid tax interest see the Administration Act, section 54(1).
vesting day, for part 2, division 1C, see section 13N.
voting share see the Corporations Act, part 1.2, section 9.
wages, for part 2, division 5, subdivision 1, see section 37.
wages—
1 means any wages, remuneration, salary, commission, bonuses or allowances paid or payable (whether at piecework rates or otherwise and whether paid or payable in cash or in kind) to an employee as an employee, and, without limiting the generality of the foregoing, includes—
(a) any amount paid or payable by way of remuneration to a person holding office under the Crown in right of the State of Queensland or in the service of the Crown in right of the State of Queensland; and
(b) any amount paid or payable under any prescribed classes of contracts to the extent to which that payment is attributable to labour; and
(c) any amount paid or payable by a company by way of remuneration to a director of that company; and
(d) any amount paid or payable by way of commission to an insurance or time payment canvasser or collector; and
(e) the provision by the employer of meals or sustenance or the use of premises or quarters as consideration or part consideration for the employee's services; and
(f) fringe benefits; and
(g) a superannuation contribution, other than a superannuation contribution—
(i) paid or payable by a company for a director of the company before 1 July 2008; or
(ii) for services performed or rendered by an employee before 1 January 2000; and
(h) a termination payment; and
(i) an amount taken to be wages under another provision of this Act; and
Note—
See, for example, sections 13E (amounts paid or payable under a relevant contract), 13J (amounts paid or payable under an employment agency contract) and 51 (amounts paid or payable by or to third parties).
(j) a share or option granted by an employer to an employee in relation to services performed or rendered by the employee, if the share or option is—
(i) an ESS interest under the Income Tax Assessment Act 1997 (Cwlth), section 83A-10; and
(ii) granted to the employee under an employee share scheme within the meaning of that section; and
Note—
See part 2, division 1C for provisions that apply for interpreting this paragraph.
(k) a share or option granted by a company to a director of the company by way of remuneration for the appointment or services of the director.
Note—
See part 2, division 1C for provisions that apply for interpreting this paragraph.
2 However, wages does not include a benefit that is an exempt benefit under the Fringe Benefits Assessment Act.