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Payroll tax is a general purpose tax assessed on the wages paid by an employer in Western Australia. The tax is self-assessed in that the employer calculates the liability and then pays the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return. From 1 July 2014: [32] The rate of payroll tax is 5.5%.
Supreme Court of NSW: Court membership; Judges sitting: Barwick CJ, McTiernan, Stephen JJ: Case opinions (2:1) A taxpayer may enter circumstances explicitly described by the Income Tax Assessment Act 1936 without attracting the anti-avoidance provisions of section 260, even if the purpose is a tax benefit gained.
Australian tax returns for the tax year beginning 1 July and ending 30 June of the following year are generally due on 31 October after the end of the tax year. [ 1 ] Australian individual taxpayers can file their return online with the ATO's myTax software, by ordering a printed copy of the tax return form, or with the assistance of a tax agent.
The term is commonly used in Australia, where it has been applied in various contexts, most recognizably in relation to special consideration policies for students and drought relief payments for farmers known as Exceptional Circumstances Relief Payments or ECRP. [1]
Effective July 2007 - In NSW, payroll tax is levied under the Payroll Tax Act 2007, and administered by the Taxation Administration Act 1996. Prior to 1 July 2007 - In NSW, payroll tax was levied under the Payroll Tax Act 1971, and administered by the Taxation Administration Act 1996.
The two cases were heard together, however the judgment in Baxter v Commissioners of Taxation (NSW) addressed the substantive issues. [1] The decision of the Privy Council in Webb v Outtrim had been followed by Murray DCJ in the NSW District Court, finding that Baxter was liable to pay NSW income tax in respect of his salary as a Customs officer
Deakin v Webb [1] was one of a series of cases concerning whether the States could tax the income of a Commonwealth officer. The High Court of Australia overruled a decision of the Supreme Court of Victoria, holding that the States could not tax the income of a Commonwealth officer.
The first income tax in Australiar]] was imposed in 1884 by South Australia with a general tax on income. Federal income tax was first introduced in 1915, as a wartime measure to help fund Australia's war effort in the First World War. Between 1915 and 1942, income taxes were levied by both State governments and the federal