Function VF 368
Pay-roll tax
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  • Use this Function for
    Assessment and collection of pay-roll tax

  • Do not use this Function for
    Taxes in general
    Income tax

 
Description of this FunctionDescription of this Function
Background

Pay-roll tax was first imposed by the Commonwealth Government in 1941 to raise revenue for the payment of child endowment. Pay-roll tax is a tax paid by employers on their employees' remuneration. Charitable organisations are exempted from pay-roll tax.

In 1971 the right to impose pay-roll tax was transferred from the Commonwealth to the states and in Victoria the Payroll Tax Act 1971 (No.8154) established a system for administering the tax. Since that time pay-roll tax has been the State's most important source of tax revenue.


 
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    Taxes VF 369
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