Payroll Tax Definitions

Some of the terms used on this site are described below. These apply to the harmonised areas within Australian states and territories (unless indicated). They are provided for general information only. To view a description, select the letter your term begins with and then scroll through the listed definitions. For a more definitive definition, please refer to the indicated legislation or the Payroll Tax legilsation applicable in the state or territory you are interested in.

If a term is not listed please advise us using the Feedback facility at the top of the page.

Term Definition
annual return

This return is due on 21 July every year and outlines all the taxable wages paid in that year to compare to the sum of the wages recorded in the returns an employer submitted throughout the year. This return is referred to in some states and territories as an Annual Adjustment Return (AAR).

associated person

Means a person who is associated with another person in accordance with any of the following provisions

(a) related persons;

(b) natural persons ,,, if they are partners in a partnership;

(c) private companies if common shareholders have a majority interest in each private company;

(d) trustees ... if any person is a beneficiary common to the trusts of which they are trustees;

(e) a private company and a trustee if a related body corporate of the company (within the meaning of the Corporations Act 2001 of the Commonwealth) is a beneficiary of the trust of which the trustee is a trustee.

Australia

The States of the Commonwealth and the Territories.

Australian jurisdiction

A State or a Territory of Australia.

business

includes:

(a) a profession or trade;

(b) any other activity carried on for fee, gain or reward;

(c) the activity of employing 1 or more persons who perform duties in connection with another business;

(d) the carrying on of a trust (including a dormant trust);

(e) the activity of holding any money or property used for or in connection with another business, whether carried on by 1 person or 2 or more persons together.

chain of on-hire

...occurs when an employment agent on-hires a service provider to another employment agent who in turn on-hires the service provider to its client.

coastal waters of the state

... has the same meaning as ‘coastal waters’ in the Coastal and Other Waters (Application of State Laws) Act 1982.

Commissioner

... means the Commissioner of State Revenue appointed as such under a Taxation Administration Act

company

... all bodies and associations (corporate and unincorporated) and partnerships.

contract

... includes an agreement, arrangement or undertaking, whether formal or informal and whether express or implied.

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