PAY-ROLL TAX REGULATIONS (Repealed)

27F Determining amount of contribution in respect of prescribed class of participants 4

This reprint shows the Regulations as in force at 1 July 2008. Any amendments that commence after that date are not included.

These Regulations shall come into operation on the date of commencement of the Act.

fringe benefits tax means the tax imposed under the Fringe Benefits Tax Act 1986 of the Commonwealth on fringe benefits.

return means a return required to be furnished under section 13 of the Act.

In pursuance of paragraph (c) of the definition of employer in section 3(1) of the Act, the Territory Insurance Office established by section 4 of the Territory Insurance Office Act is declared to be an employer for the purposes of the Act.

The Commissioner, or a person authorised by the Commissioner, may issue to every person registered as an employer, a certificate to the effect that the employer is registered.

(1) Where a contribution is to be taken to be payable by an employer to a superannuation scheme of a kind referred to in clause 3(1) of Schedule 1 to the Act in the return period in respect of a participant, the employer must ensure that a determination of the kind referred to in clause 3(3)(a) of the Schedule to the Act in respect of contributions to that scheme in that return period in respect of that participant is made.

(2) Where an event that could reasonably be expected to significantly affect a determination made for the purpose of subregulation (1) occurs, the employer must ensure that another determination is made for the purpose of that subregulation as soon as practicable after the event.

(3) If the Commissioner considers that, as a result of a significant change in circumstances, a determination made for the purpose of subregulation (1) or (2) is no longer accurate, the Commissioner may direct the employer to ensure that another determination is made and the employer must comply with the direction.

(4) A determination made in compliance with a direction under subregulation (3) has effect in respect of a return period that commences after the date of the direction.

(1) A determination for the purpose of regulation 27A must be made in respect of each participant in the superannuation scheme, either individually or in accordance with this regulation.

(2) If he or she considers it reasonable to do so, an actuary may divide the participants in a superannuation scheme into categories and make a determination in respect of a notional average member of each category.

(3) If an actuary makes a determination as described in subregulation (2) in respect of a category, the determination applies in respect of each participant who is a member of that category, including a person who subsequently becomes a member of that category.

(4) For the purpose of subregulation (2), an actuary may categorise participants in a superannuation scheme according to occupation, salary, type of benefits to which they are or will become entitled or on any other basis that the actuary considers appropriate.

The earnings referred to in clause 3(3)(a) of Schedule 1 to the Act are to be calculated at a rate equal to the yield rate, on the day on which the determination is made, for 10 year treasury bonds issued by the Commonwealth.

(1) A determination for the purpose of regulation 27A is to specify the amount of contributions for each participant or category of participants for each return period in the 3 years from and including the date on which the determination is made.

(2) If a determination is made for the purpose of regulation 27A(2), the determination is to also specify the amount of contributions for each participant or category of participants for each return period from the date on which the event occurred to and including the date on which the determination is made.

(3) If a determination is made in compliance with a direction under regulation 27A(3), the determination is to specify the amount of contributions for each participant or category of participants for each return period from the date of the direction to and including the date on which the determination is made.

(b) by reference to a variable that is, or a number of variables that are, readily ascertainable in respect of the participant for each return period, an example of such a variable being a percentage of salary.

27F Determining amount of contribution in respect of prescribed class of participants

The amount of a contribution in respect of a member of the class of participants whose employer is the Territory but who are not employed by or in –

(a) a Government Business Division to which paragraph (b) of the definition of employer in section 3(1) of the Act applies; or

(b) a statutory corporation to which paragraph (c) of the definition of employer in section 3(1) of the Act applies,

is to be calculated by multiplying the charge percentage ascertained under Part III of the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth by the wages paid or payable by the employer other than wages of the kind described in paragraph (d) or (e) of the definition of wages in section 3(1) of the Act.

For the purposes of section 74 of the Taxation Administration Act, in relation to a contribution to a superannuation fund that under section 3A of the Act is to be taken to be wages, all documents and records used to ascertain the amount of the contribution, including any determination for the purposes of regulation 27A, are to be kept and preserved.

(1) In the Act, a reference to taxable wages that were paid or payable by an employer during a month is, in relation to taxable wages that are fringe benefits –

(a) a reference to the value of the fringe benefits taken to be wages paid or payable by the employer during the month;

(b) if the employer has made an election under regulation 27K(1) that is in force – a reference to an amount calculated in accordance with regulation 27K(2); or

(c) if the Commissioner has approved a method of calculating the value of fringe benefits under regulation 27K(4) – a reference to an amount calculated in accordance with that approved method.

(2) In the Act, a reference to taxable wages that were paid or payable by an employer during a financial year is, in relation to taxable wages that are fringe benefits, a reference to the sum of the amounts under subregulation (1)(a), (1)(b) or (1)(c), or a combination thereof as the case requires, for the financial year.

(1) An employer may, before the first monthly return or an annual return is required to be furnished for a financial year, elect to include in monthly returns or annual returns (as the case requires) as the value of fringe benefits taken to be wages paid or payable by the employer the estimated value determined in accordance with this regulation.

(2) The estimated value of fringe benefits to be included in a monthly return or an annual return for a financial year by an employer who has paid or is liable to pay fringe benefits tax in respect of a period of not less than 15 months before the financial year is –

(i) in a return furnished in relation to each of the first 11 months of the financial year – one-twelfth of the value of the fringe benefits or the part thereof that, in accordance with section 6 of the Act, comprises taxable wages for the year of tax ending 31 March preceding the financial year; and

(ii) in the return furnished in relation to the twelfth month of the financial year – the value of the fringe benefits or the part thereof that, in accordance with section 6 of the Act, comprises taxable wages for the year of tax ending 31 March in the financial year, less the total value of the fringe benefits included in the returns furnished for the preceding 11 months; or

(b) in the case of an employer who is required to lodge an annual return – the value of the fringe benefits or the part thereof that, in accordance with section 6 of the Act, comprises taxable wages for the year of tax ending 31 March in the financial year.

(3) For the purposes of subregulation (2), the value of the fringe benefits or the part thereof that comprises taxable wages is to be taken to be the value of fringe benefits or the part thereof that would have comprised taxable wages had –

(a) the Pay-roll Tax Amendment Act 1999 and this Division commenced on 1 April 1998; and

(4) Where an employer is unable to make an election under subregulation (2), the Commissioner may approve a method of calculating the value of fringe benefits to be included in a return, subject to the terms and conditions specified in the approval.

(5) An election under subregulation (1) does not take effect unless and until the Commissioner receives notice of the election in the form approved by the Commissioner.

(6) Subject to subregulation (7), an employer who has made an election under subregulation (1) must furnish monthly returns or an annual return (as the case requires) containing amounts calculated in accordance with the election.

(7) The Commissioner may, on the application, made in the form and manner approved by the Commissioner, of an employer who has made an election under subregulation (1), by notice to the employer, approve the termination of that election.

(8) Where the Commissioner approves the termination of an election, the employer is to include in a return after the Commissioner's approval under subsection (7) the value of the fringe benefits taken to be wages paid or payable by the employer to which the return relates.

(9) Where the Commissioner approves the termination of an election during a financial year, the value of taxable wages that are fringe benefits that the employer may elect to include in the employer's return for June in that financial year is the value of the fringe benefits taken to be wages paid or payable by the employer for the financial year, less the total value of the fringe benefits included in the returns for the preceding months of the financial year.

(10) If an employer who made an election under subregulation (1) ceases to be liable to pay tax in a financial year, whether or not the election is still in force, the value of taxable wages that are fringe benefits to be included in the employer's last return is the actual value of the fringe benefits paid or payable by the employer for the period on and from the preceding 1 July until the date on which the employer ceases to be liable to pay tax, less the total value of the fringe benefits included in the returns for the preceding months of the financial year.

An employer must, within 30 days after receiving an amended assessment under the FBTA Act, give a copy of the amended assessment to the Commissioner.

For the purposes of section 74 of the Taxation Administration Act, in relation to a fringe benefit, the following documents and records are to be kept and preserved:

(b) documents and records used in calculating the value of, or that support the calculation of the value of, the fringe benefit.

(1) For the purposes of section 9(j)(i) of the Act, the following classes of employees are prescribed:

(a) the class comprising apprentices employed in approved apprenticeships within the meaning of the Northern Territory Employment and Training Act;

(b) the class comprising persons receiving wages funded under the Community Development Employment Programme;

(c) the class comprising graduates of approved tertiary educational institutions employed under approved trainee arrangements, subject to the following conditions:

(i) that the exemption from the payment of tax applies for a maximum period of 6 months of employment of the employee under the trainee arrangement;

(ii) that the exemption does not apply if the employee was employed by the employer before graduating, whether or not under a trainee arrangement.

(1) An employee is not a member of the class described in regulation 27S(1)(c) unless the Commissioner, on the application of the employer, by notice in writing to the employer, approves –

(a) the tertiary educational institution of which the employee is a graduate; and

(b) the training arrangements under which the employee is employed by the employer.

(2) An application for approval is to be made in the form and manner approved by the Commissioner.

(3) An approval takes effect on the date specified in the notice, being a date that is not earlier than 3 years before the date of the application for the approval.

(4) The Commissioner may, by notice in writing to the employer, revoke an approval.

(5) A revocation takes effect on the date specified in the notice, being a date that is not earlier than the date on which the approval to which it relates took effect.

(1) Section 6 of the Act does not apply to wages that are paid or payable by an environment conservation organisation to its employees.

(2) Subregulation (1) does not apply to wages paid or payable to an employee in respect of a period when the employee is exclusively engaged in providing services on behalf of an environment conservation organisation for which the organisation charges a fee under a contract.

(a) is formed for the sole or predominant purpose of conserving (including restoring) native vegetation or habitat through the performance of re-vegetation or other land management activities on land;

(b) through its employees and other persons, performs re-vegetation or other land management activities on land; and

(c) is not permitted under its constitution to distribute money or other property of the organisation amongst its members.

A person who contravenes, or fails to comply with, a provision of these Regulations shall be guilty of an offence punishable upon conviction by a fine of 50 penalty units.

Pay-roll Tax Regulations (SL No. 17, 1978)

Notified 30 June 1978

Commenced 1 July 1978 (r 2 and s 2 Pay-roll Tax Ordinance 1978 (Act No. 47, 1978)

Amendments of the Pay-roll Tax Regulations (SL No. 49, 1980)

Notified 23 December 1980

Commenced 23 December 1980

Amendments of the Pay-roll Tax Regulations (SL No. 8, 1981)

Notified 15 May 1981

Commenced 15 May 1981

Criminal Law (Regulatory Offences) Act 1983 (Act No. 68, 1983)

Assent date 28 November 1983

Commenced 1 January 1984 (s 2, s 2 Criminal Code Act 1983 (Act No. 47, 1983) and Gaz G46, 18 November 1983, p 11 and Gaz G8, 26 February 1986, p 5)

Amendments of the Pay-roll Tax Regulations (SL No. 24, 1987)

Notified 20 May 1987

Commenced 20 May 1987

Amendments of the Pay-roll Tax Regulations (SL No. 15, 1988)

Notified 13 April 1988

Commenced 13 April 1988

Amendments of Pay-roll Tax Regulations (SL No. 10, 1990)

Notified 9 May 1990

Commenced 9 May 1990

Local Government (Consequential Amendments) Act 1993 (Act No. 84, 1993)

Assent date 31 December 1993

Commenced 1 June 1994 (s 2, s 2 Local Government Act 1993 (Act No. 83, 1993) and Gaz S35, 20 May 1994)

Amendments of Pay-roll Tax Regulations (SL No. 50, 1994)

Notified 14 December 1994

Commenced 14 December 1994

Amendments of Pay-roll Tax Regulations (SL No. 21, 1999)

Notified 1 July 1999

Commenced 1 July 1999 (r 1, s 2 Pay-roll Tax Amendment Act 1999 (Act No. 29, 1999 and Gaz S31, 1 July 1999)

Northern Territory Employment and Training Authority (Consequential Amendments) Act 1999 (Act No. 52, 1999)

Assent date 30 November 1999

Commenced 30 November 1999 (s 2 and s 2 Northern Territory Employment and Training Authority Act 1999 (Act No. 51, 1999))

Amendment of Pay-roll Tax Regulations (SL No. 57, 2000)

Notified 13 December 2000

Commenced 13 December 2000

Amendment of Pay-roll Tax Regulations (SL No. 52, 2001)

Notified 19 December 2001

Commenced 1 January 2002 (r 1)

Amendments of Pay-roll Tax Regulations (SL No. 38, 2002)

Notified 9 October 2002

Commenced 9 October 2002

Statute Law Revision (Financial Provisions) Act 2002 (Act No. 38, 2002)

Assent date 13 September 2002

Commenced 30 October 2002 (Gaz G43, 30 October 2002, p 3)

Pay-roll Tax Amendment Act 2002 (Act No. 43, 2002)

Assent date 13 September 2002

Commenced 1 July 2002 (s 2)

Northern Territory Employment and Training Authority (Consequential Amendments) Act 2002 (Act No. 47, 2002)

Assent date 13 September 2002

Commenced 6 November 2002 (s 2, s 2 Northern Territory Employment and Training Authority Amendment Act 2002 (Act No. 46, 2002) and Gaz G44, 6 November 2002, p 2)

Amendment of Pay-roll Tax Regulations (SL No. 37, 2004)

Notified 22 December 2004

Commenced 22 December 2004

Taxation (Administration) Amendment (Objections and Appeals) Act 2005 (Act No. 5, 2005)

Assent date 4 March 2005

Commenced 31 March 2005 (Gaz S11, 31 March 2005, p 1)

Pay-roll Tax Amendment Act 2007 (Act No. 26, 2007)

Assent date 29 October 2007

Commenced 1 January 2008 (s 2)

Pay-roll Tax Amendment (Harmonisation) Act 2008 (Act No. 22, 2008)

Assent date 30 June 2008

Commenced 1 July 2008 (s 2)

Northern Territory Repealed Regulations

PAY-ROLL TAX REGULATIONS