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©State of Queensland

PAY-ROLL TAX REGULATIONS 1971 [Published Gazette 23 October 1971, pp. 773-781; as amended by regulations

published Gazette 20 December 1975, p. 1577; 25 December 1976, p. 1874; 1 October 1977, pp. 329-337; 21 January 1978, p. 210; 22 December, 1979, pp. 1615-1623.]

The Treasury, Brisbane, 21st October, 1971.

HIS Excellency the Governor, acting by and with the advice of the Executive Council, has been pleased to make the following Regulations in pursuance of the provisions of the Pay-roll Tax Act 1971.

GORDON CHALK.

PART I-PRELIMINARY

1. These Regulations may be cited as the Pay-roll Tax Regulations 1971.

2. These Regulations are divided into Parts, as follows:PART I-PRELIMINARY (Regulations 1-3); PART II-REGISTRATION, RETURNS (Regulations 4-15); PART III-CoLLECTION AND RECOVERY OF TAX (Regulations

16-26); PART IV-OBJECTIONS AND APPEALS (Regulation 27); PART V-PENAL PROVISIONS (Regulations 28, 29); PART VI-MISCELLANEous (Regulations 30--39);

3. (1) In these Regulations, unless the contrary intention appears" the Act" means the Pay-roll Tax Act 1971, and when used in relation to any time, means that Act, or if it has been amended, that Act as amended, as in force at that time.

(2) In these Regulations, unless the contrary intention appears, any reference to a regulation shall be read as a reference to a regulation contained in these Regulations and any reference to a Form shall be read as a reference to a Form contained in the Schedule to these Regulations.

As amended by regulations published Gazette 25 December 1976, p. 1874; 1 October 1977, pp. 329-37.

PART II-REGISTRATION, RETURNS 4. Every person making application for registration as an employer

shall do so in duplicate in accordance with Form PR 2, and shall make the application to the Commissioner at Brisbane.

As amended by regulations published Gazette 25 December 1976, p. 1874; I October 1977, pp. 329-37.

2 REGULATIONS

5. The Commissioner or any person thereto authorized by the Commissioner, may issue to any person registered as an employer, a certificate to the effect that the employer is so registered.

6. Every employer-(a) who, in accordance with the provisiOns of subsection (2) of

section llB of the Act, makes application to the Commissioner for a refund or rebate of tax, or,

(b) who, as a preliminary step to satisfying the Commissioner for the purposes of subsection (3) of section llA of the Act, makes application to the Commissioner to be treated as an employer throughout the year or during a part of the year,

shall make the application to the Commissioner at the Office of the Commissioner at Brisbane.

As amended by regulations published Gazette 22 December 1979, pp. 1615-23.

7. Returns required to be furnished in pursuance of section 13 of the Act shall be in accordance with Form PR 3, and shall be furnished in duplicate to the Commissioner at Brisbane.

As amended by regulations published Gazette 25 December 1976, p. 1874; 1 October 1977, pp. 329-37; 22 December 1979, pp. 1615-23.

8. A notice given by an employer pursuant to section 9 (5) of this Act shall be on Form PR 1 and the amount nominated under that section shall be the lesser of the prescribed amount calculated in accordance with section 9 (1) and the amount calculated-

(a) in relation to a return period ending before 1st January, 1980, or in relation to a relevant part of a return period before that date, in accordance with the formula-

~~ [ E - N (~~ - E) J or the formula-

~~ X 2250

whichever is the greater amount;

(b) in relation to a return period commencing on or after 1st January, 1980, or in relation to a relevant part of a return period on or after that date, in accordance with the formula-

~~ [ E - N ( ~~ - E ) J or the formula-

~~ X 2500

whichever is the greater amount, where;

QW represents the estimated Queensland taxable wages of the employer for the relevant financial year;

A W represents the estimated Australian wages of the employer for the relevant financial year;

REGULATIONS 3

E represents-(a) in the period commencing on 1st July, 1978 and ending

on 31st December, 1979, $10,416; (b) in the period commencing on 1st January, 1980 and

thereafter, $12,500; N represents in the period commencing on 1st January, 1978

and ending on 30th June, 1978, and thereafter-2·5, and where, in this Regulation, the following terms shall have the meanings respectively assigned to them-

" estimated Queensland taxable wages of the employer " means the total amount of taxable wages estimated by the employer to be payable in the State of Queensland for the relevant financial year.

" estimated Australian wages of the employer " means the total amount of taxable wages and interstate wages estimated by the employer to be payable for the relevant financial year.

" relevant financial year " means the financial year -in reference to or during which the employer serves on the Commissioner a completed Form PR 1.

Original regulation 8 repealed by regulations published Gazette 22 December 1979, pp. 1615-23.

Present regulation 8 (original regulation SA) inserted by regulation published Gazette 1 October 1977, pp. 329-37; renumbered and as amended by regulation published Gazette 22 December 1979, pp. 1615-23.

9. (I) Any person making an application for approval to vary the time within which that person is required to furnish returns in pursuance of subsection (1) of section 13 shall make such application in writing to the Commissioner at Brisbane stating the reasons why it would be unduly onerous to_ furnish the returns within the required time.

(2) Any person making an application for a certificate exempting him from furnishing monthly returns in pursuance of section 14 of the Act shall make the application in writing to the Commissioner at Brisbane.

10. The annual return required to be furnished by any employer to whom a certificate of exemption has been issued in pursuance of section 14 of the Act shall be furnished to the Commissioner at Brisbane.

lOA. (I) The members of a group may designate one of its members to be the designated group employer by an instrument in writing in Form PR 4 containing the particulars required to complete the Form and executed by or on behalf of each member.

(2} Where the designated group employer is required to furnish returns under this Act for a return period of one month, the amount nominated as the deduction to be made and inserted in Form PR 4 as such shall be the lesser of the prescribed amount calculated in accordance with section 9 (I) and the amount calculated-

2

( a) in relation to a return period ending before 1st January, 1980, or in relation to a relevant part of a return period before that date, in accordance with the formula- •

~: [ E - N ( ~~ - E ) J

4

or the formula-

REGULATIONS

QW X 2250 AW

whichever is the greater amount;

(b) in relation to a return period commencing on or after 1st January, 1980, or in relation to a relevant part of a return period on or after that date, in accordance with the formula-

QW [E - N (AW - E )] . AW · 12

or the formula-

~: X 2500

whichever is the greater amount, where QW represents the estimated Queensland taxable wages of

the group for the relevant financial year; A W represents the estimated Australian wages of the group

for the relevant financial year; E represents-( a) in the period commencing on 1st July, 1978 and

ending on 31st December, 1979, $10,416; (b) in the period commencing on 1st January, 1980

and thereafter, $12,500. N represents-

in the period commencing on 1st January, 1978, and ending on 30th June, 1978, and thereafter-2·5,

and where, in this Regulation, the following terms shall have the meanings respectively assigned to them-

" estimated Queensland taxable wages of the group " means the total amount of taxable wages estimated by members of the group to be payable by all members ·of the group in the State of Queensland for the relevant financial year ..

" estimated Australian wages of the group " means the total amount of taxable wages and interstate wages estimated by members of the group to be payable by all members of the group for the relevant financial year.

" relevant financial year " means the financial year in reference to or during which the members of a group serve on the Commissioner a completed Form PR 4.

(3) Where the designated group employer is required to furnish returns under this Act for a return period of more than one month, the amount nominated as the deduction to be made and inserted in Form PR 4 as such shall be calculated for a return period of one month in accordance with subregulation (2) of this Regulation and multiplied by the number of months in the return period.

Inserted by regulation published Gazette 1 October 1977, pp. 329-37; as amended by regulations published Gazette 21 January 1978, p. 210; 22 December 1979, pp. 1615-23.

REGULATIONS

lOB. Where the members of a group revoke the designation of one of its members as the designated group employer, they shall do so by an instrument in writing in Form PR 5 containing the particulars required to complete the Form and served on the Commissioner.

Inserted by regulations published Gazette 1 October 1977, pp. 329-37.

11. A return or application shall be deemed not to have been duly furnished to the Commissioner unless and until the proper form, duly signed, in accordance with these Regulations, containing a full, true and complete statement of all matters and things required to be stated therein by the Act and Regulations, by the Commissioner, and by the form itself, has, at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.

12. Notwithstanding anything contained in these Regulations, the Commissioner may at any time in any case or class of case accept a return or application in a form substantially similar to the form prescribed for that case or class of case.

13. Whenever a person is required by the Act or the Regulations or by the Commissioner to furnish a return to the Commissioner, that person shall make the required return and shall take all steps necessary to ensure that the return is received by the Commissioner, or by an officer authorized by the Commissioner to receive returns, at the place where, under these Regulations, the return is to be furnished.

14. Whenever, pursuant to section 16 of the Act, a person is required by the Commissioner to furnish the Commissioner with any information, that person-

( a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the information is required to be furnished; and

(b) shall be deemed not to have furnished the Commissioner with such information unless and until such information has been received by the Commissioner at the place at which the information i~ required to be furnished.

15. (1) The Commissioner may cause or permit any officer to make on any return such marks, figures and annotations as he thinks fit.

(2) The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled by the officer making them.

PART III-COLLECTION AND RECOVERY OF TAX

16. An employer may pay pay-roll tax-

5

(a) by delivery of cash, bank-notes, or cheques at the office of the Commissioner at Brisbane; or

(b) by remitting the tax to the Commissioner at Brisbane by bank draft, or cheque, or money order or postal order payable at Brisbane.

6 REGULATIONS

17. When a remittance is posted by or on behalf of an employer addressed to the Commissioner at Brisbane, the Post Office shall be deemed to be the agent of the remitter, and payment shall not be deemed to have been made until the remittance has been received by the addressee.

18. When a cheque has been delivered or remitted to the Commissioner in payment of pay-roll tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.

19. Receipts for pay-roll tax may be issued by such persons as the Commissioner authorizes.

20. Except with the express consent of the Commissioner, no money shall be accepted on account or in part payment of pay-roll tax.

21. The postage on every return, statement, communication, remittance, or other matter sent by post, addressed to the Commissioner, shall be fully prepaid by the sender.

22. When any sum is received as payment of pay-roll tax, the Commissioner shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the employer and shall credit in payment of tax only the net amount then remaining.

23. In any action against a person for the recovery of tax, as defined in subsection (1) of section 3 of the Act, a certificate in writing, signed by the Commissioner, certifying that-

(a) the employer named in the certificate was liable to such tax for the period named in the certificate;

(b) an assessment of such tax was duly made against him; (c) the particulars of the assessment are as stated in the

certificate; (d) notice of the assessment was duly served upon the employer;

or (e) the sum named in the certificate was at the date of the

certificate due by the employer to the Crown in the right of the State of Queensland in respect of such tax,

shall be prima facie evidence of the facts stated in the certificate.

24. In any action for the recovery of tax as defined in subsection (1) of section 3 of the Act, evidence may be given by affidavit, but the Court may require the deponent to attend for the purpose of being cross-examined.

25. Any officer authorized in writing by the Commissioner, whether generally or in respect of any special proceedings, may appear on behalf of the Commissioner before any Court of competent jurisdiction in any suit instituted in the name of the Commissioner for the recovery of any tax unpaid, including any further tax, additional tax or penal tax, and any officer so appearing shall be deemed to represent the Commissioner and shall be entitled to conduct the proceedings on his behalf and to give evidence.

REGULATIONS

26. A writing certified by the Commissioner to be a true copy of or a true extract from any assessment determination, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or any officer of the Commissioner shall for all purposes be prima facie evidence of the original of or from which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.

PART IV-OBJECTIONS AND APPEALS

27. An objection under subsection (1) of section 32 of the Act shall be posted to or lodged with the Commissioner at the address from which notice of the decision, determination or assessment objected to was issued.

PART V-PENAL PROVISIONS

28. In any proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner certifying that no return has been received from that person by any officer authorized by the Commissioner to receive returns at the place where, under these Regulations, the return should have been furnished, shall be prima facie evidence that the defendant has failed or neglected duly to furnish a return.

29. In any proceedings against a person for failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner in pursuance of section 16 of the Act, a. certificate in writing signed by the Commissioner certifying-

(a) that the defendant was required by the Commissioner by notice in writing to furnish the Commissioner with the information; and

(b) that the defendant failed or neglected duly to furnish the Commissioner with the information as and when required by the Commissioner,

shall be prima facie evidence of the facts so certified.

PART VI-MISCELLANEOUS

30. (I) Every application, statement, return, certificate, claim, notice or other communication required by the Act or these Regulations to be made or forwarded to or furnished to the Commissioner shall be signed-

(a) In the case of an individual so required-in the name of that individual;

(b) in the case of trustees so required-in the name of any one or more of the trustees resident in Queensland, or where there is no trustee resident in Queensland-of the agent in Queensland for the trustees;

(c) in the case of a company-(i) where a public officer has been appointed in· accordance

with subsection (1) of section 41 of the Act-in the name of the public officer; or

(ii) where no appointment of a public officer has been made in accordance with such section-in the name of an authorized officer of the company.

7

8 REGULATIONS

(d) in the case of the Crown in right of a State-by the Officer or officers duly authorized; and

(e) in the case of a municipal corporation, local authority or any public authority-by the officer or officers duly authorized by the corporation, local authority or authority concerned.

(2) Subject to the next succeeding subregulation the documents specified in the last preceding subregulation shall be signed personally by the person in whose name they are required to be signed.

(3) Where it is not possible or practicable for the person specified in the last preceding subregulation personally to sign documents required to be signed in his name, or where, on account of special circumstances, the Commissioner so permits, the person who is required to make, forward or furnish that document, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.

(4) The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of a person to sign documents in pursuance of subregulation (3) of this Regulation and direct that documents signed by that person under the authorization shall not be accepted.

(5) Every document signed in accordance with these Regulations in the name of the person in whose name it is required by this Regulation to be signed shall be deemed to have been signed by that person.

(6) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged)-

(a) authorize, permit, suffer or procure to be signed otherwise, than in his own name and by himself personally, or to be used unsigned; or

(b) be party or privy to, or be directly or indirectly concerned in, the signing otherwise than in his own name and by himself personally, or the use unsigned, of

a document required by these Regulations to be signed either in his own name and by himself personally, or in his own name before the signature of some other person.

(7) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged), sign, or purport to sign either in his own name, or in any other name, or use unsigned, a document required by these Regulations to be signed personally by, or in the name of, some other person.

31. Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.

32. (1) Judicial notice shall be taken of the name and signature of the person who is or was at any time the Commissioner.

(2) A certificate, notice or other document bearing the printed or stamped name (including a facsimile of the signature) of the Commissioner in lieu of his signature shall, unless it is proved that the document was issued without his authority, be deemed to have been duly signed by him.

REGULATIONS

33. The notice of appointment of a public officer of a company referred to in section 41 of the Act shall be given to the Commissioner at Brisbane and shall be accompanied by a specimen signature of the public officer.

34. Every person who furnishes a return shall in the return give an address in Australia for service.

35. Every person who has given an address for service and who subsequently changes that address shall, within one month after changing that address, give to the Commissioner, at the place where he furnished the return in which the address was given, notice in writing of his new address in Australia for service.

36. The address for service last given to the Commissioner by a person is, for all purposes of the Act and of these Regulations, his address for service, but, where no address for service has been given to the Commissioner, or where the departmental records disclose that the person has subsequently changed his address and he had not notified the Commissioner, either in the return or by separate written advice, ofthe change, then the address of the person, as described in any record in the custody of the Commissioner, is his address for service.

37. Any person who changes his address and fails to give to the Commissioner notice of his new address in Australia for service, shall not be permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these Regulations.

38. Any notice or other communication by or on behalf of the Commissioner may be served upon any person-

(a) by causing it to be personally served on him; or (b) by leaving it at his address for service; or (c) by post, addressed to him at his address for service.

38A. For the purposes of subsection (2A) of section 3 of the Act, the prescribed rate shall-

(a) in the case of an allowance for travelling paid or payable by an employer to his employee for the use of a motor vehicle by the employee in the course of his employment-be 15·6 cents in respect of every kilometre for which the employee so uses the motor vehicle; and

(b) in the case of an allowance for accommodation paid or payable by an employer to his employee for accommodation expenses necessarily incurred by the employee in the course of his employment where the employee is absent from his headquarters overnight-be $40.00 in respect of every night for which the employee is so absent from his headquarters.

Substituted by regulation published Gazette 2.5 December 1976, p. 1874; as amended by regulations published Gazette 1 October 1977, pp. 329-37; 21 January 1978, p. 210.

39. Any person committing a breach of these Regulations shall be guilty of an offence punishable on conviction by a fine not exceeding five hundred dollars.

9

10 REGULATIONS

THE ScHEDULE

Original Schedule repealed by regulation published Gazette 25 December 1976, p. 1874.

New Schedule inserted by regulation published Gazette 1 October 1977, pp. 329-37; as amended by regulations published Gazette 21 January 1978, p. 210; 22 December 1979, pp. 1615-23.

FormPR 1 QUEENSLAND

Pay-roll Tax Act 1971-1979 PAY-ROLL TAX REGULATIONS 1971

NOMINATION OF AN AMOUNT OF GENERAL DEDUCI10N To be deducted from Wages in Returns

(N.B. This form is to be completed if the employer intends to claim the benefit of a deduction in Queensland)

To Commissioner of Pay-roll Tax, Q.P. No. Box 2248, G.P.O.,

Brisbane, 4001. or

202 Adelaide Street, Brisbane, Queensland.

Phone (07) 227 8903 Name of Employer: Trading Name: Address:

Date

Postcode: The employer is NOT a member of a group within the meaning of Part IV A of the

Pay-roll Tax Act 1971-1979. THE EMPLOYER, who pays or is liable to pay taxable wages and interstate wages,

hereby pursuant to section 9 (5) of the Pay-roll Tax Act 1971-1979 NOTIFIES you that the amount to be deducted in respect of each month from taxable wages 'included in returns lodged in Queensland by the employer is $ calculated as required ·by Regulation 8.

FINANCIAL YEAR ENDING 30TH JUNE, 19 Particulars in respect of each State or Territory in which wages, directors fees, etc., are

paid and the total for all States and Territories.

State or Territory Estimated taxable wages for Period of estimate if not the above financial year for a full year*

(whole dollars only) From To

Qld. .. .. . . N.S.W •.. .. .. Vic. .. .. . . S.A. .. .. . . W.A. .. .. . . Tas. .. .. . . A.C.T ... .. .. N.T. .. . . ..

Total .. .. $

• Where the estimate does not apply to employment for the full year, show in this column the period in the year for which the estimate applies.

REGULATIONS II

DECLARATION

~ ~ the undersigned, declare that the above return is true in every particular.

Date: Signature of Employer, Public Officer or

Authorized Officer

Substituted by regulations published Gazette 22 December 1979, pp. 1615-23.

FormPR2

QUEENSLAND

Pay-roll Tax Act 191l-1919

PAY-ROLL TAX REGULATIONS 1971

To Commissioner of Pay-ron Tax, Box 2248, G.P.O.,

For Office Use only Q.P.:

or Brisbane, 4001.


Phone (07) 227 8903

APPLICATION FOR REGISTRATION AS AN EMPLOYER Application is hereby made for the registration as an employer, in accordance with

the requirements of the Pay-roll Tax Act 1911-1979, of the employer described hereunder and the particulars set out hereunder are furnished in connection with the application:

1. NAME OF EMPLOYER (In BLOCK /etters)

·Where the employer is:-

(a) an individual (natural person), please show fun name, surname first and then other names;

(b) a partnership, please show the full name of each partner, and where a partner is a natural person, show the surname first and then the other names;

(c) other than an individual or a partnership, e.g. a company, an association, trustees or otherwise, please show fun names as constituted, and furnish a certified copy of any Trust Deed.

Replies are necessary to all the questions on this form which must be completed in fuJI

3

12 REGULATIONS

2. GENERAL PARTICULARS

(a) All business trading names (State whether registered or unregistered)

(b) Nature of business or other activity

(c) Full address of employer:-(1) Where business or other activity

Postcode is carried on in Queensland

(2) For correspondence and service of notices Postcode

(3) Where head office is located Postcode

(4) Where wages, records and books may be inspected Postcode

(d) On what date did the employer first pay or become liable to pay wages, etc., in Queensland?

(e) If commenced by you in the last five (5) years, was there a continuation, take-over or partial takeover of an existing business? If so: (Please specify which)

(1) Advise approximate date of original commencement of that I /19 business

(2) Advise name and address of previous owner and former business name

(3) Advise the registration number (if any) of the former business Q.P.No.

(f) Number of employees at date of this application Males Females

3. WAGE PARTICULARS

Average Date Qld. (a) Indicate whether Period Weekly Answer First Taxable Ex-Qld. during a month Wages Yes/No Exceed- Wages Wages you paid or were $ ed liable to pay anywhere in AUSTRAUA wages Before 1-1-76 400 in excess of the rate shown for 1-1-76 to 31-12-76 800 each of the periods shown. 1-1-77 to 30-6-77 1,200 If yes, indicate actual taxable 1-7-77 to 31-12-77 1,600 wages shown or to be shown in 1-1-78 to 30-6-78 1,923 your Queensland return(s) and 1-7-78to 30-6-79 2,403 wages paid in other States and 1-7-79 to 31-12-79 2,403 Territories of the Common- 1-1-80 to 30-6-80 2,884 wealth during the relevant each subsequent periods. financial year 2,884

REGULATIONS 13

(b) What is the estimated amount of annual wages payable for the WHOLE of the current financial year in:

(1) Queensland $ 1-------

(2) Other States or Territories of the Commonwealth $

N.B.-Where taxable wages were paid or payable in both Queensland and in another State or Territory or States or Territories of the Commonwealth, then before a proportional deduction may be made from the taxable wages shown or to be shown in your Queensland return(s), a Form PR 1 is required to be completed and lodged. A proportional deduction from taxable wages is available in Queensland irrespective of the level of wages paid in Australia.

4. GROUPING OF EMPLOYERS. Do you have any connections either by common ownership or working arrangements with any other business or employer.

Yes 0 No 0 Were you at any time on or after 1st January, 1976 a member of a " group " within

the meaning of Part IV A of the Act? If so:-(a) Indicate in question 3 (a) whether during a month the GROUP's TOTAL WAGES

paid or liable to be paid anywhere in AusTRALIA were in excess of the rate shown. If the GRoUP's TOTAL WAGES exceed the rate shown then the wages paid or liable to be paid by You in Queensland, irrespective of the amount, may be liable to tax. Also complete question 3 (b).

(b) Advise on what date you became a member of a group. I /19 (c) Advise the name of any other member of the group who has been nominated

to claim the general deduction in Queensland. Q.P. No.

DECLARATION I, of the undersigned,

declare that the above return is true in every particular.

Date: Signature of Employer, Public Officer or Authorized Officer


FormPR 3

QUEENSLAND Pay-roll Tax Act 1971-1979


INSTRUCTIONS FOR LODGMENT OF RETURN

• Return to be lodged within seven (7) days of close of month. * Return to be completed in triplicate. * In the case of payment by cheque a receipt will not be despatched unless a specific

request is made. • * If receipt not required, forward original and duplicate only (retain employers

copy). · * If receipt required, forward all three copies and sign here

14 REGULATIONS

Forward with the Tax to:-The Commissioner of Pay-roll Tax,

Box 2248 G.P.O., Brisbane, 4001

RETURN FOR THE MONTH OF , 19 Registration Number Q.P.

(If approval has been obtained to submit return for any other period, specify the period) Name (Use BLOCK letters): Number of employees on pay-roll at

concluding date of last pay period of this return:-

Postal Address:

Post Code:

Male Female

Total If address has changed since your last return tick square 0

Nature of business

Address for service in Queensland (Postcode) (If same as Postal Address insert "As Above ")

Other States and/or Territories in which business or other activity is carried on. Mark with a v'

N.S.W. 0 Vic. 0 S.A. 0 W.A. 0 Tas. Concluding date of last pay period in previous return I Concluding date of last pay period in this return I /19

0 N.T. & A.C.T. 0

/19

If not an employer for whole month, state period in respect of which wages were paid or payable:

GROUP EMPLOYER-Was the Employer at any time during the period Yes 0 No 0 to which this return relates a member of a " group " within the meaning of Part IVA of the Pay-roll Tax Act 1971-1979?

If yes, and a member of the group has been designated to deduct the amount of the general deduction, the name and registration number of the member so designated is:--:-

NAME: Q.P.:

(Use. whole For Office Dollars) Use Only

Wages paid or payable during this month:-

Salaries and Wages

Commission

Bonuses and allowances

Directors' fees

Board and quarters

Other payments (Indicate nature)

Total Taxable Wages

Less allowable deduction for present period

:

Amount on which Tax is payable

TAX AT 5% (Use Dollars and Cents)

REGULATIONS 15

DECLARATION I, of the undersigned,

declare that the above return is true in every particular. Date: Signature of Employer, Public Officer or

· Authorized Officer Substituted by regulations published Gazette 22 December 1979, pp. 1615-23.

FormPR4

QUEENSLAND Pay-roll Tax Act 1971-1979


DESIGNATION OF GROUP EMPLOYER AND NOMINATION OF AMOUNT TO BE DEDUCTED FROM WAGES IN THAT

EMPLOYER'S RETURNS (N.B.-This form is to be completed if the group intends to claim the benefit of any

deduction in Queensland) To Commissioner of Pay-roll Tax, Q.P. No.:

Box 2248,. G.P.O., Brisbane, 4001.

or


Phone (07) 227 8903

Name of Designated Queensland Employer:

Trading Name:

Address:

Date:

Postcode:

The above employer is a member of a group within the meaning of section 16 of the Pay-roll Tax Act 1971-1979 and is designated as the Group Employer under section l61 by the group members listed below evidenced by their signatures or on their behalf.

The amount nominated under section 161 as the deduction to be made for any return period in relation to which the designated group employer is required to furnish returns under the Act is $ calculated as required by Regulation lOA.

Estimate for Financial Year NAME (or ALL group members ending 30 June 19

Registered in AUSTRALIA who pay wages, Number directors fees, etc.) Signature

(see (see Note 1) Queensland Interstate Note I) Taxable Wages Wages

A B (see Note 2)

(Whole doll ars only)

(If Space Insufficient Attach List) Sus-TOTAL

QLD. TAXABLE WAGES +

1;-ITERSTATE WAGES

Estimate of Australian Wages (TOTAL)

16 REGULATIONS

NOTE: (1) Only registered numbers in Queensland need to be shown in column "A" but all group members in AusTRALIA are to be shown in column " B ".

(2) Complete the year ending for which this estimate applies. Where the estimate for any group member does not apply to employment for the full year, show in brackets under such figure the period in the year for which the estimate applies.


Form PR 5

QUEENSLAND

Pay-roll Tax Act 1971~1976

NOTICE OF REVOCATION OF NOMINATION OF A MEMBER OF A GROUP

To The Commissioner of Pay-roll Tax, (Q.P. No. of nominated Box 2248 G.P.O.,

Bri&bane, 4001. member:

Date:

TAKE NOTICE ·tlhat the employers listed below, being mei!Illbens of a grollllp w:ilthin the meaJ:JJilllg of Plart IVA of the Pay-roll Tax Act 1971--'1976, hereby revoke the nommation made on (date) , of (Name of nominated member), of (Address of Nominated Member), (Postcode), as the member entitiled to receive t1he general deduction on behad:f Olf the grOU!p.

The members now making this revooation are:-

Q.P. Numbers Names Addresses

(If space insufficient-attach Schedule)

i[, (name), of (address), being a pel1SOll authorized by each member making this revocation to sign on their behalf, decLare t1hat the particiU'Lars herein are true.

( Signa!JUJre.)

INDEX

TO


Accommodation-allowances, prescribed rate.

Addresses-ordinary service

change ..... failure to notify. last return address . records ............... .

A

Affidavit, evidence and cross examination

Allowances-accommodation

absence from H.Q .... expenses. employee. prescribed rate .

travelling-prescribed rate .................. . use of motor vehicle, employee.

Annual return .

Authorized Officernotices given by .. oiTence-

evidence ... proceedings-

recovery of tax, proceedingsappear. conduct. ...... . give evidence .

Booksevidence ..

Certificates-Commissioner's signature . registration .

Commissioner or Pay-roll Taxauthorization. disapproval. evidence-

certified copies .. postage ........ . registration-

B

c

certificate...... . . . . . . . . . . . ...... . similar to prcscrihcd form. acceptance .

Court of competent jurisdictionappearance. authorized ofliccr. deponent. evidence .

Reg. 38A (b)

Reg. 35 Reg. 37 Reg. 34 Reg. 36

Reg. 24

Reg. 38A (b) Reg. 38A (b) Reg. 38A (b)

Reg. 38A (a) Reg. 38A (a)

Reg. 10

Reg. 31

Reg. 28

Reg. 25 Reg. 25 Reg. 25

Reg. 26

Reg. 32 (2) Reg. 5

Reg. 30 (4)

Regs. 28, 29 Reg. 23 Reg. 26 Reg. 22

Reg. 5 Reg. 12

Reg. 25 Reg. 24

18 INDEX

D Deduction, Designation Group Employer

nominated amount-

Directors-authority, signature ............................................... . annual adjustment-

application, refund .......................................... . seasonal employment ........................................ .

deductions from taxable wages-specified amount-

nomination, Form PRJ ...................................... . registration-

application, Form PR2 ...................................... . returns, taxable wages-

exemption-annual return ........................................... . application .............................................. .

prescribed form, PR3 ........................................ .

E Evidence-

Reg. lOB Reg. lOA (2)

Reg. 30 (3)

Reg. 6 (a) Reg. 6 (b)

Reg. 8

Reg. 4

Reg. 10 Reg. 9 (2) Reg. 7

affidavit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reg. 24 authorized officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reg. 25 copy............................................................... Reg. 26 proceedings, offences

certificates-failure to furnish information . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reg. 29 failure to furnish return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reg. 28

F Forms-

Designated Group Employer and nomination of deduction. PR4

Reg. lOA

monthly return, PR3 ............................................. . Nomination of general deduction. PR I ........................... . registration, PR2 ................................................. . revocation of Designated Group Employer, PRS ................. .

Reg. 7 Reg. 8 Reg. 4 Reg. lOB

Information-power to obtain

evidence ... . ....................................... Reg. 29

Interstate wagesspecified deduction-

nomination. Form PR I .. . . . . .. . . . . .. .. . . . . . .. . . . . .. . . . . . .. .. . Reg. 8

Offences-breach of regulations

Payment of tax-cheques .................. . mode of payment. ........ . part payment ........... . remittances ..

Pay-roll tax-mode of payment.. part payment.. receipts ..

Penal tics-offences. $SOU

regulations ....

0

p

. . . . . . . . Reg. 39

................... Reg . 18 Reg. 16 Reg. 20 Reg. 17

................ Reg. 16 . .............. Reg. 20

.................. Reg. 19

Reg. J9

Postagededuction ... prepaid ...

Prescribed amountsgeneral deduction

formulae.

Proceedingsconduct. ....

Public Officer of Company-

INDEX

signature... . ................ .

Refunds-Annual Adjustmcnt

appliccition-non-grouped employer

Registration-prescribed form. PR2 ..

Regulationoffence ...

Remittances ..

Returns-address for service. exemption

annual return. application .

monthly-presl:rihcd form. PR3

office annotations . variation-

R

Reg. 22 Reg. 21

Reg. 8

Reg. 25

. . . Reg. 30

. . . . . . . . . . . . . . . Reg. 6

Reg. 4

... Reg . 39

Reg. 17

Reg. 34

Reg. 10 Reg. 9 (2)

Regs. 7, II. 12 Reg. 15

applicatHm . .............. Reg . 9 (I l

Travelling Allowance.

Trusteesigning.

T Reg. 3~A (a)

Reg. 30 (II) (b)

19

The following pages contain all current amendments which have been Gazetted to date of this printing.

The amendments have been printed on one side of the page for those who wish to cut and paste into the relevant areas of the regulations.

AMENDMENTS

I'A'Y-ROLL TAX RFUULATIONS 1971

The Treasury, Brisbane, 18th December, 1980.

HIS Excellency the Governor, acting by and with the advice of the Executive Council and in pursuance of the provisions uf the /'ay-ro/1 Tax Act 1971-!!0, has been pleased to .make the following amendments to the Pay-roll Tax Regulations 197 I. to come into force on and from the First day of Januar~, 1981.

L. R. EDWARDS.

I. Regulation 8 is amended by:--

(a) in subparagraph (a) •

(i) omitting the expression "1980" and substituting the expression "1981"; and

(ii) omitting the expression ''2250" and substituting the expression "2500"; and

(b) in subparagraph (b), (i) omitting the expression "1980" and substituting the

expression "1981";

on l•mitting the expression "'2500" and substituting the expression ''3000"; and

(iii) omitting all words from and including the words "E represents" to and including the expression "$12,500" and suhstituting the following words:-

"E represents---

( a) in the period commencing on Jst January, 1980 and ending on 31st December, 1980, $12,500;

(b) in the period commencing on 1st January, 1981 and thereafter, $15,000".

2. Regulation lOA is amendl;d by in subregulation (2) :

(a) in subparagraph (al.

(i) omitting the expression "1980" and substituting the expression "19!!1"; and

( ii J l•mitting the expression "2250" and substituting the expression "2500"; and

(b) in subparagraph (h). ( i) omitting the expression "191!0" and substituting the

expression "19Hl";

(iiJ omitting the expression "2500" and substituting the expression "3000''; and

GoY. Gat .• 20th December, 1980, No. 81, page 1607

2

(iii) omtttmg all words from and including the words "E represents" to and including the expression ''$12,500" and ~ubstituting the following words:----

"E represents----(a) in the period commencing on lst January, 1980

and ending on 31st December, 1980, $12,500;

(b) in the period commencing on I st January. 1981 and thereafter, $15,000".

3. Form PR2 appearing in the Schedule to the Regulations is amended by omitting table (a) under the heading ''3. Wage Particulars" and substituting the following table (a):-

(a) Indicate whether Average Answer Date Qld. Ex-during " month Period Weekly Yeo/ First Tax· Qld. you paid or were 'Vtl'agcs No Ex- able Wagc3 liable to pay $ ceeded Wages anywher~ on AUSTRAliA wages in excess of Before 1-1 -76 400 tbe rule shown for each of the 1-l-76to31 12 711 xoo periods shown. If yes, mdicatc l--l---77to 30- 6-77 1,200 actual taxable wages shown or 1-7-77 to 31-12 77 1,600 to be shown in your Queensland t -I-78 to .lO 6 7H 1,9~3 return(s} and wages paid in I -7--78 to 30- 6 -79 1,403 other States and Territoric\ oft he l-7-79to.H-12 79 2,40.1 Commonwealth durin~< thc 1-l-80to30- o -80 2,K84 relevant periods

1-7-80 to 31--12-80 2,884

l--1-81to30- 6-81 3,461

Each subsequent 3,461 financial year

* AMENDMENTS PAY-ROLl .. TAX REGULATIONS 1971

The Treasury, Brisbane, 17thFebruary, 1983.

HIS Excellency the Governor, acting by and with the advice of the Executive Council and in pursuance of the provisions of the Pay-roll Tax Act 1971-1982, has been pleased to make the following amendments to the Pay-roll Tax Regulations 1971.

L. R. EDWARDS.

1. The Pay-roll Tax Regulations 1971 as previously amended are in these Regulations referred to as the Principal Regulations.

2. Regulation 7 is amended by:-

(a) omitting the words "in duplicate".

3. Regulation 8 is amended by:-

(a) in subparagraph (a),

(i) omitting the expression "1981" and substituting the expression "1983".

(ii) omitting the expression "2500" and substituting the expression "3000".

(b) in subparagraph (b),

( i) omitting the expression "1981" and substituting the expression "1983".

(ii) omitting all the words from and including the words . "E Represents" to and including the expression "$15,000" and substituting the words:-

"E represents-(a) in the period commencing 1st July, 1982 and ending on

31st December, 1982, $15,000; (b) in the period commencing on 1st January, 1983 and there

after, $17,000."

(iii) omitting all the words from and including the words "N represents" to and including the expression "2 · 5" and substituting the words:-

"N represents-(a) in the period commencing 1st July, 1982 and ending on

31st December, 1982, 2·5, (b) in the period commencing 1st January, 19 83 and thereafter,

1· 5."

*Published in Queensland Government Gazette, dated 19th February, 1983, Vol. CCLXXII, No. 28, pages 567-570.

2 Amendments-Pay-roll Tax Regulations 1971

4. Regulation lOA is amended by in subregulaiion (2) :(a) in subparagraph (a), (i) omitting the expression "1981" and substituting the expression

"1983". (ii) omitting the expression "2500" and substituting the expression

"3000". (b) in subparagraph (b), (i) omitting the expression "1981" and substituting the expression

"1983". (ii) omitting all the words from and including the words "E

Represents" to and including the expression "$15,000" and substituting the words:-

"E represents-(a) in the period commencing on 1st July, 1982 and ending on

31st December, 1982, $15,000; (b) in the period commencing on 1st January, 1983 and there

after, $17,000." (iii) omitting the words from and including the words "N

represents" to and including the expression "2 · 5" and substituting the words:-

"N represents-(a) in the period commencing 1st July, 1982 and ending on

31st December, 1982, 2·5, (b) in the period commencing 1st January, 1983 and thereafter,

1·5." 5. The Schedule to the Principal Regulations is amended by(a) in Form 2-(i) omitting the words "APPLICATION FOR REGISTRATION

AS AN EMPLOYER" and substituting the words "APPLICATION FOR REGISTRATION AS EMPLOYER";

(ii) in paragraph 1-(A) inserting after the words "NAME OF EMPLOYER" the words "(THE LEGAL ENTITY RESPONSIBLE AS EMPLOYER IN QUEENSLAND)" (B) omitting subparagraph (c) and substituting the following

paragraph-"(c) other than a natural person or a partnership, e.g., a corpora

tion, association, trustees or otherwise, please show full names as constituted, and furnish a certified copy of any Trust Deed/ s."

Amendments-Pay-roll Tax Regulations 1971 3

(iii) omitting paragraph 3 and substituting the following paragraph-

3. WAGE PARTICULARS

Average Date Period Weekly Answer First Qld. Ex-Qld.

Wages Yes/No Exceed- Taxable Wages $ ed Wages

(a) Indicate whether during a month you paid or were Before 1-1-76 400 liable to pay anywhere in 1-1-76 to 31-12-76 800 AUSTRALIA Wages in excess of the 1-1-77 to 30-6-77 1,200 rate shown for each of the 1-7-77 to 31-12-77 1,600 periods shown. If yes, indicate 1-1-78 to 30-6-78 1,923 actual taxable wages shown or 1-7-78 to 30-6-79 2,403 to be shown in your Queens- 1-7-79 to 31-12-79 2,403 land return(s) and wages paid 1-1-80to 30-6-80 2,884 in other States and Territories 1-7-80 to 31-12-80 2,884 of the Common- -wealth during 1-1-81 to 30-6-81 3,461 the relevant periods. 1-7-81 to 30-6-82 3,461

1-7-82 to 31-12-82 3,461

1-1-83to 30-6-83 3,923

each subsequent financial year 3,923

4 Amendments-Pay-roll Tax Regulations 1971

(b) omitting Form P.R.3 and substituting the following Form-INSTRUCTIONS FOR LODGEMENT OF RETURN

• Aettlfntobelodgedwithinseven(lldaysolcloseofmomlt. • Return to be completedinliJpllcate • If receipt not reqUifed, forward original copy only (retaio employers

copy!. •nreceiptre"-'ired.forwardboth FoW'wA~ ':fr":;'Tiii i"Ai! ro; .................. .

THE COMMISSIOIIER OF PAY·ROLL TAX, BOX 2241 G. P.O., BRISBANE. 4001.

RETURN FOR THE MONTH OF ...

Form PR. 3

QUEENSLAND

Pay-Roll Tax Act 1971-1982

Pay-Roll Tax Regulations 1971

.. ..... 119 REGISTRATION NUMBER QP.

tlf o11pptOV.II h,IC been obtained to submit return tor any other period. specify rth::;e~pe:_:;t;::;od::;l _____________ __,

Name (U,. Brock L-etters) I------------------Postal

Address

Number of employees on pay-roll at concluding

da:A~fEiast pay period of this r~:~r~.:= I FEMALE ............ .

I I Post Code

TOTAL

If address has changed since your last return tick square D Nature of business ....

Address for service in Queensland (!f urr>e as Postal Addres\ insNt "!<~ Alcove'·)

(Postcode) ............. ..

Other State's and/or Territories in which business or other activity is carried on. Mark with ""

N.S.W. D VIC. D S.A. D WA. D TAS. D Concluding date of last pay period in previous return. /. /19 ..

Concluding date of last pay period in this return .. I I 19

N.T.&D AC.T.

If not an employer for whole month, state period in respect of which wages were paid or payable

GROUP EMPLOYER-Was the Employer at any time during the period to D which this return relates a member of a "group" within the meaning of Yes Part IVA of the Ray-roll Tax Act 1971-1982

If yes, and a member of the group has been designated to deduct the amount of the general deduction, the name and registration number of the member so designated is:-

NAME ...

Wages paid or payable during this month:(Seo Note 3)

Salarie~ and Wages

Commissicn , . Bonuses and

less allowable deduction for prflsent period

allo-....ances ..

Directors Fees

Board and quarters Other payments

(lnd1C&!e n.1ture)

TOTAL TAXABLE WAGES

Amount on which Tax Is payable

TAX AT5% (Use Dollars and Cents)

DECLARATION

......

I. -------------------.. ----........................................... of ................................... . the undersigned, declare that the above Is true In every particular.

QP

I

Oat•-------·---··-· .. ·---·-......... . ............. ,_.. .. .................. , _ _.......... ....... . . .. -....... ~-----------5-I'OI"'ature ci i:.mpbyer, Pub~ic Off,cer or "utho:>ri:xed OffitM"

PAY-ROLL TAX REGULATIONS 1971 AMENDMENTS

The Treasury, Brisbane, 16th February, 1984.

HIS Excellency the Governor, acting by and with the advice of the Executive Council and in pursuance of the provisions of the Pay-roll Ta.:t Act 1971-1984, has been pleased to make the following further amendment to the Pay-roll Tax Regulations 1971.

J. BJELKE-PETERSEN.

Regulation 38A is amended by-(a) deleting the expression "15·6 cents" and substituting the

expression "33 · 1 cents"; and (b) deleting the expression "$40" and substituting the expression

"$7 5".

Gov. Gaz., 18th February, 1984, page 597

AMENDMENTS

PAY-ROLL TAX REGULATIONS 1971 The Treasury,

Brisbane, 8th March, 1984. HIS Excellency the Governor, acting by and with the advice of the Executive Council, and in pursuance of the provisions of the Pay-roll Tax Act 1971-1984, has been pleased to make the following amendments to the Pay-roll Tax Regulations I 971.

.T. BJELKE-PETERSEN.

l. The Pay-roll Tax Regulations 1971 as previously amended are in these Regulations referred to as the Principal Regulations.

2. Regulation 4 of the Principal Regulations is amended by omitting the words "in duplicate".

3. Regulation 8 of the Principal Regulations is amended by-( a) in paragraph (a) omitting the expression "1983" and sub

stituting the expression "1984"; (b) in paragraph (b)-(i) omitting the expression "1983" and substituting the expression

"1984"; (ii) omitting the expression "3000" and substituting the expression

"3250"; (iii) omitting all the words from and including the words "E

represents" to and including the expression "$17,000;" and substituting the words-

"E represents-( a) in the period commencing 1st July, 19 83 and ending on 31st

Dt.::cember, $17 ,000; (b) in the period commencing 1st January, 1984 and thereafter,

$21,000;"

4. Regulation lOA of the Principal Regulations is amended in subregulation 10A(2) by-

(a) in paragraph (a) omitting the expression "1983" and substituting the expression "1984";

(b) in paragraph (b)-(i) omitting the expression "1983" and substituting the expression

"1984", (ii) omitting the expression "3000" and substituting the expression

"3250", and (iii) omitting all the words from and including the words "E

represents" to and including the expression "$17 ,000;" and substituting the words- ·

"E represents-(a) in the period commencing 1st July, 1983 and ending on

31st December, $17,000; (b) in the period commencing 1st January, 1984 and thereafter,

$21,000;".

Gov. Gaz., lOth March, 1984, pages 982-4

2

5. The Schedule to the Principal Regulations is amended by-( a) in Form P.R.2, omitting paragraph 3 and substituting the

following paragraph-"3. WAGE PARTICULARS

Average Date Period Weekly Answer First Qld. Ex-Qld.

Wages Yes/No Exceed- Taxable Wages $ ed Wages

(a) Indicate whether during a month Before 1-1-77 800 you paid or were liable to pay anywhere in

1-7-77 to 30-6-77 1,200

AUSTRALIA wages 1-7-77 to 31-12-77 1,600 in excess of the rate shown for 1-1-78 to 30-6-78 1,923 each of the periods shown. 1-7-78 to 30-6-79 2,403 If yes, indicate actual taxable 1-7-79 to 31-12-79 2,403 wages shown or to be shown in 1-1-80 to 30-6-80 2,884 Queensland re-

1-7-80 to 31-12-80 turn(s) and 2,884 wages. paid in other States and 1-1-81 to 30-6-81 3,461 Territories of the Common- 1-7-81 to 30-6-82 3,461 wealth during the relevant 1-7-82 to 31-12-82 3,461 periods.

1-1-83 to 30-6-83 3,923

1-7-83 to 31-12-83 3,923

1-1-84 to 30-6-84 4,846

each subsequent financial year 4,846

3

(b) Omitting Form P.R.3 and substituting the following Form-

• Complete and return th1s form w1lh your payment to. The COmfTIISSIOJ"Ier of Pay-roll Tax. Box 2248. G P.O. 8Psbane 4001

v:•th1n seoven !71 days after close of month

FOfiM PR3

• PENAL TIES may be mcurred tor late returns or late payments • Cheoues or other negolrable mslruments acceptecl

subJect to clearance. • Use BLOCK letters • Refer to 1nstruchons for complet1on

PAY-ROLL TAX RETURN

~ICE USE ONLY OFFICE USE ONLY

QP

Reg1stratton Number

• 0 11 a receiPt IS required fOI ward both copies and tick.

JuiLAugJSepl OcJNovL Dec I Jan FeblMa,J Ao,jMayl Jun I Please tcck months of relt.Wn I

,----------------, Year 198 .. Employer's Name

Address ;c,. Service

tf name ha.J_, changed since last return please tickU

ra:::~~ ~~::~~~ ~$ changed smce

Post

~----------~~--~<~ 1 . Is the employer a member of a group as defined 10 the

Pay-roll Tax Act 1971-1984?

2. If grouped, g1ve detailS of the designated group employer.

3 Does the employer pay or IS the employer liable to pay wages in another State or Territory? •

4. G1ve tl":e total number Of employees on pay-roll at concluding date of last pay penod in th1s return.

(T1ckJ

Name ...

!Tick)

5. ll the employer did not employ anywhere m Australia for the whole period of th1S return,

g1ve deta•ls and penods ot non-employment ...

CALCULATION OF TAX PAYABLE

Yes 0 NcO

. ... QP

vesD NeD

..... Emploveee

s c !Note 11 Taxable Wages Include !Not• ) Total Taxable

Wagaa R • Salaries and wages • CommiSSion • Bonuses and allowanr~~ • Directors fees • Board and Quarters • Other payments

If '" doubt. attach full details of payment and nature of payment.

(Note 21

{Note 21 Use dollars and cents.

DECLARATlON

. .. . . .. . . . . . . .. . ... . . . .. . . ... . . ..... . .................... of ....... . the un~ers•gned. declare that the above 1s true m every particular.

Date

OFFICE USE ONLY

~mount on which Tax is payable

Taa at~~

LN LL ~y ~

AMENDMENTS


The Treasury, Brisbane, 20th September, 1984.

HIS Excellency the Governor, acting by and with the advice of the Executive Council, and in pursuance of the provisions of the Pay-roll Tax Act 1971-1984, has been pleased to make the following Regulations.

N. J. HARPER.

1. The Pay-roll Tax Regulations 1971 as previously amended are in these regulations referred to as the Principal Regulations.

2. These regulations shall come into operation on the first day of January, 1985.

3. The Schedule to the Principal Regulations is amended by omitting Form PR3 and substituting the following Form:-

QUEENSLAND FORM PR3 PAY-ROLL TAX RETURN

• Complete and return this form with your payment to: Office Use Only The Commissioner of Pay-roll Tax GPO Box 2248 Brisbane 4001

within seven (7) days after end of month.

• PENAL TIES will be incurred for late returns or late payments.

• Cheques or other negotiable instruments accepted subject to clearance.

• Cheques to be drawn in favour of Commissioner of Pay-roll Tax and cross marked " NOT NEGOTIABLE".

• 0 If a receipt is required forward both copies and tick.

• Cash register imprint is the only valid form of receipt.

Pay-roll Tax Office records show the details printed

below

Employer's Name Address for Service

1. Is the employer a member of a group as defined in the Pay-roll Tax Act 1971-1984?

2. If grouped, advise details of the designated group employer.

3. Does the employer pay or is the employer liable to pay wages in another State or Territory?

4. Advise the total number of employees on pay-roll at concluding date of last pay period in this return.

Registration Number

Period of Return

Enter new details here where pre-printed information

incorrect is

QP

Employees

5. If the employer did not employ anywhere in Australia for the whole period of this return, advise details and periods of non-employment.

Gov. Gaz., 22nd September, 1984, pages 408-9

2

CALCULATION OF TAX PAYABLE (Note 1) Taxable Wages include

• Salaries and wages (Note 1) Total Taxable • Commission Wages • Bonuses and

allowances • Directors fees Deduction • Board and quarters • Other payments Amount on

If in doubt, attach full which Tax is details of payment and payable nature of payment.

(Note 2) Use dollars and cents. (Note 2) Tax at

I, Date I I

DECLARATION

of

[

$

Whole

Dollars

Only

$ c

Signature of Employer, Public Officer or Authorised Officer

OFFICE USE ONLY *1, ' the undersigned, hereby claim a refund or rebate of any tax overpaid for the year ending 30161 •

Date I I Signature of Employer

* To be included only on the return in respect of the month of June.

The Treasury, Brisbane, 19th December, 1985.

HIS Excellency the Governor, acting by and with the advice of the Executive Council, and in pursuance of the provisions of the Pay-roll Tax Act 1971-1985, has been pleased to make the following regulations.

JOH. BJELKE-PETERSEN.

AMENDMENTS TO THE PAY-ROLL TAX REGULATIONS 1971

1. Citation. The Pay-roll Tax Regulations 1971 as previously amended are in these regulations referred to as the Principal Regulations.

2. Commencement. These regulations shall come into operation on the first day of January, 1986.

3. Amendment of Reg. 8. Regulation 8 of the Principal Regulations is amended by-

(a) in paragraph (a)-

(i) omitting the expression "1985" and substituting the expression "1986";

(ii) omitting the expression "3000" and substituting the expression "3250";

(b) in paragraph (b)-


(ii) omitting all the words from and including the words "Q'Ji [ AW ]" A w E - N <u- E) to and including the words "greater amount, where;" and substituting the following words:-

"Q'Ji [ AW ] AW E-N(U-E) .

In this regulation-";

(iii) omitting all the words from and including the words "E represents" to and including the expression "1.5.," and substituting the following words-

"E represents-(i) in the period commmencing 1st July, 1985 and ending on

31st December, 1985, $22,500; (ii) from 1st January, 1986, $25,000;

Gov. Gaz., 21st December, 1985, pages 2291-93

2

N represents-(i) in the period commencing 1st July, 1985 and ending on

31st December, 1985, 1.5; (ii) from 1st January, 1986, 1/3.";

(iv) omitting the words "and where, in this Regulation," and substituting the words "In this regulation".

4. Amendment of Reg. lOA. Regulation lOA of the Principal Regulations is amended in subregulation lOA (2) by-

(a) in paragraph (a)-


(ii) omitting the expression "3000" and substituting the expression "3250";

(b) in paragraph (b)-


(ii) omitting all the words from and including the words

"~~ [E-N <1f- E)]" to and including the words "greater amount, where" and substituting-

''Q;!f_ [ A W ] AW E-N(U-E) .

In this regulation-";

(iii) omitting all the words from and including the words "E represents" to and including the expression "1.5.," and substituting the words-

"E represents-(i) in the period commencing 1st July, 1985 and ending on

31st December, 1985, $22,500; (ii) from 1st January, 1986, $25,000;

N represents-(i) in the period commencing 1st July, 1985 and ending on

31st December, 1985, 1.5; (ii) from 1st January, 1986, 1/3.";

(iv) omitting the words "and where, in this Regulation," and substituting the words "In this regulation".

3

5. Amendment of the Schedule. The Schedule to the Principal Regulations is amended in Form PR2 by omitting paragraph 3 and substituting the following paragraph-

"3. WAGE PARTICULARS

(a) Indicate whether during a Avg Qld Ex-Qld Date Taxable month you paid or were Period Wkly Answer First Wages Wages

liable to pay anywhere in Wages Yes/No Exceeded for for AUSTRALIA wages in $ Period Period excess of the rate shown for each of the periods

Before 1-7-78 1,923 shown. If yes, indicate actual tax- 1-7-78 to 30-6-79 2,403 able wages shown or to be 1-7-79 to 31-12-79 2,403 shown in your Queensland

1-1-80 to 30-6-80 2,884 return(s) and wages paid in other States and Territo- 1-7-80 to 31-12-80 2,884 ries of the Commonwealth 1-1-81 to 30-6-81 3,461 during the relevent periods.

1-7-81 to 30-6-82 3,461

1-7-82 to 31-12-82 3,461

1-1-83 to 30-6-83 3,923

1-7-83 to 31-12-83 3,923

1-1-84 to 30-6-84 4,846 1-7-84 to 31-12-84 4,846

1-1-85 to 30-6-85 5,192 1-7-85 to 31-12-85 5,192

1-1-86 to 30-6-86 5,769

each subsequent 5,769 financial year

(b) What is the estimated amount of annual wages payable for the WHOLE of the current financial year in:

$ (I) Queensland (2) other States or Territories of the Commonwealth $

N.B.-Where taxable wages were paid or payable in both Queensland and in another State or Territory or States or Territories of the Commonwealth, then before a proportional deduction may be made from the taxable wages shown or to be shown in your Queensland retum(s), a Form PR I is required to be completed and lodged. A proportional deduction from taxable wages may be available in Queensland. "

S. R. Hampson, Government Printer. Queensland

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“queensland statute reprints” · brisbane, 21st october, 1971. his excellency the governor,...

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