Pay-roll Tax Regulations 1998

i Pay-roll Tax Regulations 1998 S.R. No. 149/1998 TABLE OF PROVISIONS Regulation Page 1. Objective 1 2. Authorising provisions 1 3. Commencement 1 4. Revocation 1 5. Definition 2 6. Rates of travelling and accommodation allowances 2 7. Manner of calculating deduction 2 8. Particulars in notice of deduction 3 9. Prescribed activities 4 10. Application for registration 4 11. Authorisation by employer 5 12. Notification of changes in circumstances 5 13. Transitional 6 __________________ SCHEDULES 7 SCHEDULE 1—Revoked Regulations 7 SCHEDULE 2—Victorian Pay-roll Tax employer registration 8 ═══════════════ NOTES 11 -- 1 of 12 -- 1 STATUTORY RULES 1998 S.R. No. 149/1998 Pay-roll Tax Act 1971 Pay-roll Tax Regulations 1998 The Governor in Council makes the following Regulations: Dated: 24 November 1998 Responsible Minister: ALAN R. STOCKDALE Treasurer STACEY ROBERTSON Acting Clerk of the Executive Council 1. Objective The objective of these Regulations is to provide for various matters and things necessary to be prescribed to give effect to the Pay-roll Tax Act 1971. 2. Authorising provisions These Regulations are made under sections 3(2A), 9A(3A)(h), 9B(5), 10(1)(e), 12 and 50 of the Act. 3. Commencement These Regulations come into operation on 1 December 1998. 4. Revocation The Regulations referred to in Schedule 1 are revoked. -- 2 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 2 5. Definition In these Regulations— "the Act" means the Pay-roll Tax Act 1971. 6. Rates of travelling and accommodation allowances For the purposes of section 3(2A) of the Act the rates of allowances are— (a) in the case of an allowance for travelling paid or payable by an employer to an employee of the employer for the use of a motor vehicle owned by the employee and used by the employee in the course of his or her employment, if the motor vehicle is so used on or after 1 December 1998, 53·5 cents for each kilometre that the employee so uses the vehicle; and (b) in the case of an allowance for accommodation paid or payable by an employer to an employee of the employer for accommodation expenses necessarily incurred by the employee in the course of his or her employment if the employee is absent from his or her headquarters overnight, where the expenses are so incurred on or after 1 December 1998, $130 for each night that the employee is so absent from his or her headquarters. 7. Manner of calculating deduction (1) In the case of a single employer who is liable to pay taxable and interstate wages during a return period, the formula for calculating the deduction for the purposes of section 9B(5) of the Act is— D = P T (T + I) × r. 5 -- 3 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 3 where D is the deduction per month, P is the prescribed amount, T is the estimated taxable wages in the financial year in which D will be applied, and I is the estimated interstate wages in the financial year in which D will be applied. (2) In the case of a group of employers who are liable to pay taxable and interstate wages, the formula for calculating the deduction for the purposes of section 9B(5) of the Act as deemed to have effect by section 9A(3A)(h) of the Act is— D = P T (T + I) × where D is the deduction per month, P is the prescribed amount, T is the estimated taxable wages payable by the group in the financial year in which D will be applied, and I is the estimated interstate wages payable by the group in the financial year in which D will be applied. 8. Particulars in notice of deduction (1) A notice in writing to be given by an employer under section 9B(5) of the Act, in relation to a return period ending on or after 1 December 1998, must include the following particulars— (a) the name of the employer; (b) the client number of the employer (if any); (c) the estimated gross Victorian wages for the financial year or the part of the financial year in which the employer will be claiming the deduction; (d) the estimated gross Australian wages for the financial year or the part of the financial year in which the employer will be claiming the deduction; r. 8 -- 4 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 4 (e) a declaration made by a person authorised by the employer that the information contained in the notice is true and correct. (2) A notice in writing to be given by an employer under section 9B(5) of the Act as deemed to have effect by section 9A(3A)(h) of the Act, in relation to a return period ending on or after 1 December 1998, must include the information referred to in sub-regulation (1) and— (a) the estimated gross group Victorian wages for the financial year or part thereof in which the employer will be claiming the deduction; and (b) the estimated gross group Australian wages for the financial year or part thereof in which the employer will be claiming the deduction; and (c) the group number (if any) of the group of which the employer is a member. 9. Prescribed activities For the purposes of section 10(1)(e) of the Act each of the following is a prescribed activity— (a) quarrying; (b) conduct of ice works; (c) cement pipe manufacture; (d) operation of port and harbour facilities; (e) provision of public transport facilities. 10. Application for registration A person must apply for registration as an employer under section 12 of the Act in the form of Schedule 2. r. 9 -- 5 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 5 11. Authorisation by employer (1) A form or other document required to be lodged with the Commissioner may be signed on behalf of an employer by a person authorised by the employer to do so. (2) A form or other document that is signed on behalf of an employer in accordance with sub-regulation (1) is deemed to have been signed by the employer. (3) The Commissioner may by notice in writing require an employer to lodge with him or her— (a) a specimen signature of any person authorised by the employer to sign any form or other document required under the Act; and (b) a statement specifying the extent of the authorisation. (4) A person must not wilfully or negligently fail to comply with a notice given by the Commissioner under sub-regulation (3). Penalty: 10 penalty units. (5) A person must not sign on behalf of an employer any form or other document required under the Act unless authorised by the employer to do so. Penalty: 5 penalty units. 12. Notification of changes in circumstances An employer must give the Commissioner written notice within 14 days— (a) after any change in the employer's— (i) name; (ii) trading name; (iii) location of head office; r. 11 -- 6 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 6 (iv) postal address; or (v) members, if the employer is a partnership; (b) after the employer ceases to— (i) pay wages as referred to in section 12(1) of the Act; or (ii) be a member of a group as referred to in section 12(4) of the Act; or (c) after the employer becomes a member of a group as referred to in section 12(4) of the Act. Penalty: 20 penalty units. 13. Transitional Despite the revocation of the Pay-roll Tax Regulations 1988 1 — (a) the rates of allowances for travelling and accommodation prescribed under those Regulations as in force immediately before 1 December 1988 continue to apply in relation to the use of a motor vehicle, and accommodation expenses incurred, before that date; and (b) the particulars required under those Regulations as in force immediately before 1 December 1988 for a notice to be given under section 9B(5) of the Act or section 9B(5) as deemed to have effect by section 9A(3A)(h) of the Act continue to be required for such notices in relation to a return period ending before 1 December 1998. __________________ r. 13 -- 7 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 7 SCHEDULES SCHEDULE 1 REVOKED REGULATIONS S.R. No. Title 486/1988 Pay-roll Tax Regulations 1988 198/1990 Pay-roll Tax (Amendment) Regulations 1990 92/1993 Pay-roll Tax (Further Amendment) Regulations 1993 277/1993 Pay-roll Tax (Refund Application) Regulations 1993 82/1994 Pay-roll Tax (Amendment) Regulations 1994 5/1995 Pay-roll Tax (Taxation Appeals) Regulations 1995 _______________ Sch. 1 -- 8 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 8 SCHEDULE 2 Application Form Pay-roll Tax Act 1971 VICTORIAN PAY-ROLL TAX EMPLOYER REGISTRATION EMPLOYER DETAILS Name of employer/ partnership names/sole trader/company name/trustee name: Trust name: (if applicable) Trading name(s): (if applicable) Principal place of business: Business activities: ACN Number: Date commenced to employ in Victoria: Date commenced to employ interstate (if applicable): CONTACT DETAILS Name: Postal address: Contact name: Phone No: Fax No: ( ) ( ) Was the business or activity described above previously carried on by another employer ? YES ! NO ! If yes, advise (if known): Group number: Registration number: Employer name: Address of previous employer: ACN of previous employer: Sch. 2 -- 9 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 9 GROUPING Is the employer a member of a group with other businesses? YES ! NO ! If yes *, complete the following table: Name of member nominated to claim the deduction on behalf of the group: Client Number Name Date became Nominated Member Date of joining group Members who pay wages in Victoria: Client Number Name ACN No. Date of joining group Members who pay wages outside Victoria or members in Australia who do not pay wages: Name ACN No. Date of joining group *If insufficient space, please attach a schedule. ACTUAL WAGES AND PAYMENT FOR THE CURRENT FINANCIAL YEAR Wages and payment for the current financial year will be included in the return form required under section 13 following registration. Sch. 2 -- 10 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 10 ESTIMATED WAGES FOR CURRENT FINANCIAL YEAR Current Financial Year Current Financial Year Current Financial Year From: / / to: / / From: / / to: / / From: / / to: / / Gross Victorian Wages of the applicant Gross Australian Wages of the applicant (If applicable) (ie. Vic and Interstate) Gross Group Australian Wages of the applicant (If applicable) $ $ $ ACTUAL WAGES FOR THREE PREVIOUS FINANCIAL YEARS (if applicable) Financial Year Gross Victorian Wages Gross Australian Wages (ie. Vic and Interstate) Gross Group Australian Wages (If applicable) From: / / to: / / $ $ $ From: / / to: / / $ $ $ From: / / to: / / $ $ $ SIGNATURE OF EMPLOYER OR AUTHORISED PERSON Full Name: Signature: Title: Date: ═══════════════ Sch. 2 -- 11 of 12 -- S.R. No. 149/1998 Pay-roll Tax Regulations 1998 11 NOTES 1 Reg. 13: S.R. No. 486/1988. Reprinted to S.R. No. 82/1994. Notes -- 12 of 12 --