Payroll Tax Act 2011

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Select version to search Documents version All versions R20 (current) 26 December 2025 R19 1 July 2025 - 25 December 2025 R18 29 March 2022 - 30 June 2025 R17 11 December 2021 - 28 March 2022 R16 23 June 2021 - 10 December 2021 R15 20 May 2021 - 22 June 2021 R14 14 May 2020 - 19 May 2021 R13 30 March 2020 - 13 May 2020 R12 10 December 2019 - 29 March 2020 R11 1 March 2018 - 9 December 2019 R10 18 September 2017 - 28 February 2018 R9 (RI) 2 July 2016 - 17 September 2017 R8 (RI) 27 April 2016 - 1 July 2016 R7 (RI) 2 January 2016 - 26 April 2016 R6 (RI) 25 November 2015 - 1 January 2016 R5 (RI) 1 January 2015 - 24 November 2015 R4 (RI) 20 November 2014 - 31 December 2014 R3 (RI) 4 December 2013 - 19 November 2014 R2 (RI) 2 July 2013 - 3 December 2013 R1 (RI) 1 July 2011 - 1 July 2013 As notified 1 July 2011 Clear Search Current law Regulations & instruments Forms Point-in-time versions Law history Current version Effective Files/Formats Version Published Notes 26 December 2025 View online icon HTML Download icon PDF Download icon Word R20 26 December 2025 Republication for amendments by A2025-29 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Notifiable instruments s 79 11 November 2011 NI2011-685 Payroll Tax (Disability Employment Concession) Guidelines 2013 (Repealed) Repealed Disallowable instruments sch 2 s 2.23 20 December 2013 - 1 January 2016 DI2013-324 Payroll Tax (Exclusion from Groups) Determination 2014 (No 1) None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 (Repealed) 1 July 2024 - 30 June 2025 DI2024-173 di Repealed Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2025 (Repealed) 1 July 2025 - 30 June 2026 DI2025-161 di Repealed Taxation Administration (Payroll Tax GP Wages Exemption Scheme) Determination 2025 1 July 2025 DI2025-162 di None Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 1 July 2026 DI2026-151 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 Enter a date to find a version from 1 July 2011 onwards : The following table lists 20 point in time versions. 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Effective Files/Formats Version Published Notes 26 December 2025 View online icon HTML Download icon PDF Download icon Word R20 26 December 2025 Republication for amendments by A2025-29 1 July 2025 - 25 December 2025 View online icon HTML Download icon PDF Download icon Word R19 15 December 2025 Republication for retrospective amendments by A2025-38 29 March 2022 - 30 June 2025 View online icon HTML Download icon PDF Download icon Word R18 4 May 2023 Republication for expiry of provisions (s 66BA, sch 2 pt 2.7A) 11 December 2021 - 28 March 2022 View online icon HTML Download icon PDF Download icon Word R17 11 December 2021 Republication for expiry of transitional provisions (s 79 (7), (8)) 23 June 2021 - 10 December 2021 View online icon HTML Download icon PDF Download icon Word R16 23 June 2021 Republication for amendments by A2021-12 20 May 2021 - 22 June 2021 View online icon HTML Download icon PDF Download icon Word R15 20 May 2021 Republication for amendments by A2021-10 14 May 2020 - 19 May 2021 View online icon HTML Download icon PDF Download icon Word R14 14 May 2020 Republication for amendments by A2020-14 30 March 2020 - 13 May 2020 View online icon HTML Download icon PDF Download icon Word R13 13 May 2020 Republication for retrospective amendments by A2020-14 10 December 2019 - 29 March 2020 View online icon HTML Download icon PDF Download icon Word R12 10 December 2019 Republication for amendments by A2019-46 1 March 2018 - 9 December 2019 View online icon HTML Download icon PDF Download icon Word R11 1 March 2018 Republication for amendments by A2018-2 18 September 2017 - 28 February 2018 View online icon HTML Download icon PDF Download icon Word R10 18 September 2017 Republication for amendments by A2017-1 2 July 2016 - 17 September 2017 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word R1 (RI) 24 January 2017 Republication for new Act Reissued for textual correction in dictionary, def ITAA 1 July 2011 View online icon HTML Download icon PDF Download icon Word 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 View online icon HTML Download icon PDF Download icon Word 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 A2025-29 Statute Law Amendment Act 2025 sch 4 pt 4.134 26 December 2025 A2025-38 Payroll Tax Amendment Act 2025 ss 4-8 taken to have commenced 1 July 2025 Subscribe to this law About this site Contact us Disclaimer Privacy Accessibility Copyright Glossary Abbreviation key Related links Acknowledgement of Country Copyright 2001 ACT Government. 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