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
periodic return

An employer must lodge a periodic return within 7 days after the end of a period – usually a month – for the taxable wages paid in that time.

periodic return period

The periodic return period starts on the first day of the month and ends on the last day of the month, unless the Commissioner approved a different time frame. The liability for any return period that includes June will be incorporated in the annual return.

person

Natural person, trustee or corporate entity.

private company

A company that is not limited by shares, or whose shares are not quoted on the Australian Stock Exsdchange or any exchange of the World Federation of Exchanges.

qualifying exempt purpose

A qualifying exempt purpose means:

  • religious activities
  • educational purposes (including running a kindergarten but excluding a university or university college)
  • public benevolent purposes 
  • caring for sick, aged, infirm, afflicted or incorrigible people
  • relief of poverty
  • caring full-time for children by providing for their general wellbeing and providing them with food, clothing and shelter
  • another charitable purpose or promotion of the public good 
  • providing a residence to a minister or member(s) of a religious order conducting a previously listed activity.

Note: This term is not used in Western Australia.

re-supply

... of goods acquired from a person includes – 

(a) a supply to the person of goods in an altered form or condition; and

(b) a supply to the person of goods in which the first-mentioned goods have been incorporated

recruitment agency

An agency that places a worker with an employer who is a client of the agency.

registered business address

An address for the service of notices, under the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth, on an entity that has an ABN, as shown in the Australian Business register under the Act. 

related person

 Means a person who is related to another person in accordance  with any of the following provisions:

(a) natural persons if:
    (i) one is the spouse or domestic partner of the other, or
    (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister; 

(b) private companies if they are related bodies corporate within the meaning of the Corporations Act 2001 of the Commonwealth;

(c) a natural person and a private company if the natural person is a majority shareholder or director of the company or of another private company that is a related body corporate of the company within the meaning of the Corporations Act 2001 of the Commonwealth;

(d) a natural person and a trustee if the natural person is a beneficiary of the trust of which the trustee is a trustee;

(e) a private company and a trustee if the company, or a majority shareholder or director of the company, is a beneficiary of the trust of which the trustee is a trustee.

For more information refer to the Corporations Act 2001.

relevant contract

A relevant contract is one where a person in the course of their business:

  • Supplies services to another person for or in relation to the performance of work; or
  • Receives services from another person for or in relation to the performance of work; or
  • Gives out goods to natural persons for work to be performed by those persons in respect of those goods and for re-supply of the goods to the first mentioned person, or where that person is a member of a group, to another member of that group.

(Note: relevant contract provisions do not apply in WA.)

Pages