Minister: Deputy Premier, Treasurer and Minister for Aboriginal and Torres Strait Islander Partnerships
Agency: Queensland Treasury


Payroll Tax Act 1971 No. 37

Effective Date Publication Date Amendments Included Notes
28 November 1995 18 January 1996 1995 Act No. 57
09 December 1996 21 January 1997 1996 Act No. 70
25 August 1997 25 November 1997 1997 Act No. 43
01 July 1999 13 July 1999 1999 Act No. 13
14 December 1999 21 December 1999 1999 Act No. 78
01 July 2000 05 July 2000 2000 Act No. 20
17 November 2000 20 November 2000 2000 Act No. 48
15 July 2001 31 July 2001 2001 Act No. 45
01 March 2002 01 March 2002 2001 Act No. 72
17 May 2002 28 May 2002 2002 Act No. 17
01 July 2002 2002 Act No. 17
01 December 2002 2002 Act No. 56
01 January 2004 2003 Act No. 63
01 July 2005 2004 Act No. 46
01 July 2006 2006 Act No. 34
01 July 2008 2008 Act No. 162008 Act No. 39
11 December 2008 2008 Act No. 75
22 June 2009 2009 Act No. 19
01 July 2009 2009 Act No. 22
01 December 2009 2009 Act No. 24
26 March 2010 2010 Act No. 11
30 June 2010 2010 Act No. 15
01 July 2010 2010 Act No. 25
02 July 2010

prov exp 1 July 2010

14 October 2010 2010 Act No. 42
01 July 2011 2011 Act No. 82011 Act No. 20
23 February 2012 2011 Act No. 46
27 June 2012 2012 Act No. 12
01 July 2012 2012 Act No. 8
12 June 2013 2013 Act No. 28
01 November 2013 2013 Act No. 51
21 May 2014 2014 Act No. 17
01 July 2014 2014 Act No. 252014 Act No. 35

RA ss 27, 35, 44A

11 June 2015 2015 Act No. 4
01 July 2015 2015 Act No. 4
20 November 2015 11 May 2016 2015 Act No. 29
22 March 2016 10 April 2017 2015 Act No. 33
01 July 2018 02 July 2018 2018 Act No. 12
09 November 2018 15 November 2018 2018 Act No. 27

Payroll Tax Act 1971 No. 37 (prev Pay-roll Tax Act 1971)

date of assent 30 September 1971

commenced 1 September 1971 (see s 1 (2)–(3))

Pay-roll Tax Act Amendment Act 1973 No. 45

date of assent 28 September 1973

commenced 1 September 1973 (see s 2)

Pay-roll Tax Act Amendment Act 1974 No. 59

date of assent 27 September 1974

commenced 1 September 1974 (see s 2)

Pay-roll Tax Act Amendment Act 1975 No. 80

date of assent 16 December 1975

commenced 1 January 1976 (see s 2)

Pay-roll Tax Act Amendment Act 1976 No. 77

date of assent 14 December 1976

commenced on date of assent

Pay-roll Tax Act Amendment Act 1977 No. 59

date of assent 07 October 1977

commenced on date of assent

Pay-roll Tax Act Amendment Act 1979 No. 54

date of assent 19 November 1979

commenced 1 January 1980 (see s 2)

Pay-roll Tax Act Amendment Act 1980 No. 28

date of assent 12 May 1980

commenced on date of assent

Pay-roll Tax Act Amendment Act 1980 (No. 2) No. 54

date of assent 22 September 1980

commenced 1 January 1981 (see s 2)

Companies (Consequential Amendments) Act 1981 No. 111 s 23 sch

date of assent 16 December 1981

ss 1–2 commenced on date of assent (see s 2 (1))

remaining provisions commenced 1 July 1982 (see s 2 (4) and proc pubd gaz 29 June 1982 p 2102)

Pay-roll Tax Act Amendment Act 1982 No. 64

date of assent 13 December 1982

commenced 1 January 1983 (see s 2)

Pay-roll Tax Act Amendment Act 1984 No. 4

date of assent 06 January 1984

ss 6–7, 9, 16–17 commenced 1 January 1984 (see s 2 (2))

remaining provisions commenced on date of assent (see s 2 (1))

Pay-roll Tax Act Amendment Act 1984 (No. 2) No. 107

date of assent 12 December 1984

ss 1–2 commenced on date of assent (see s 2 (1))

remaining provisions commenced 1 January 1985 (see s 2 (2))

Pay-roll Tax Act Amendment Act 1985 No. 100

date of assent 13 December 1985

s 4 (a) commenced 1 October 1984 (see s 2 (2))

ss 4(b), 5, 7–8, 10 and 13 commenced 1 January 1986 (see s 2 (3))

remaining provisions commenced on date of assent (see s 2 (1))

Pay-roll Tax Act Amendment Act 1986 No. 50

date of assent 25 September 1986

ss 1–2 commenced on date of assent (see s 2 (1))

remaining provisions commenced 1 January 1987 (see s 2 (2))

Pay-roll Tax Act Amendment Act 1988 No. 99

date of assent 08 December 1988

ss 1–2 commenced on date of assent (see s 2 (1))

remaining provisions commenced 1 January 1989 (see s 2 (2))

Pay-roll Tax Act Amendment Act 1990 No. 22

date of assent 13 June 1990

s 6 commenced 1 November 1989 (see s 3 (2))

ss 5, 7–9 commenced 1 January 1990 (see s 3 (3))

remaining provisions commenced on date of assent (see s 3 (1))

Corporations (Consequential Amendments) Act 1990 No. 99 ss 1.1–1.2, 3.1 sch

date of assent 12 December 1990

ss 1.1–1.2 commenced on date of assent (see s 1.2(1))

remaining provisions commenced 1 January 1991 (proc pubd gaz 22 December 1990 p 2270)

Pay-roll Tax Amendment Act 1991 No. 74

date of assent 21 November 1991

ss 4–7 commenced 1 January 1992 (see s 2)

remaining provisions commenced on date of assent

Statute Law (Miscellaneous Provisions) Act 1992 No. 36 ss 1–2 sch 1

date of assent 02 July 1992

commenced on date of assent

Pay-roll Tax Amendment Act 1992 No. 54

date of assent 30 November 1992

ss 4–7 commenced 1 January 1993 (see s 2)

remaining provisions commenced on date of assent

Revenue Laws Amendment Act 1993 No. 51 pts 1, 4

date of assent 25 October 1993

ss 1–2 commenced on date of assent

remaining provisions commenced 1 January 1994 (see s 2 (3))

Revenue Laws Amendment Act 1995 No. 28 pts 1, 3

date of assent 14 June 1995

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 1995 (see s 2 (1))

Revenue Laws Amendment Act (No. 2) 1995 No. 44 pts 1, 3

date of assent 22 November 1995

s 11 commenced 1 July 1995 (see s 2 (2))

remaining provisions commenced on date of assent

Statute Law Revision Act 1995 No. 57 ss 1–2, 4 sch 1 (this Act is amended, see amending legislation below)

date of assent 28 November 1995

commenced on date of assent

Amending legislation

Statute Law Revision Act (No. 2) 1995 No. 58 ss 1–2, 4 sch 1 (amends 1995 No. 57 above)

date of assent 28 November 1995

commenced on date of assent

Revenue Laws Amendment Act 1996 No. 48 pts 1, 3

date of assent 15 November 1996

commenced on date of assent

Revenue Laws Amendment Act (No. 2) 1996 No. 70 pts 1, 4

date of assent 09 December 1996

commenced on date of assent

Revenue Laws Amendment Act 1997 No. 43 s 1 pt 3

date of assent 25 August 1997

commenced on date of assent

Revenue and Other Legislation Amendment Act 1999 No. 13 ss 1, 2(7) pt 5

date of assent 30 March 1999

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 1999 (1999 SL No. 82)

Revenue and Other Legislation Amendment Act (No. 2) 1999 No. 49 ss 1, 2(3) pt 4 s 38 sch

date of assent 04 November 1999

commenced on date of assent

Revenue Laws Amendment Act 1999 No. 78 s 1 pt 3

date of assent 14 December 1999

commenced on date of assent

GST and Related Matters Act 2000 No. 20 ss 1, 2(4), 29 sch 3

date of assent 23 June 2000

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2000 (see s 2 (4))

Revenue Laws Amendment Act 2000 No. 48 pts 1, 3

date of assent 17 November 2000

s 6 (1) commenced 1 July 2000 (see s 2 (1))

s 6 (2) commenced 8 September 2000 (see s 2 (2))

remaining provisions commenced on date of assent

Corporations (Ancillary Provisions) Act 2001 No. 45 ss 1–2, 29 sch 3

date of assent 28 June 2001

sch 3 commenced 15 July 2001 (see s 2 (2) of Act 2001 No. 45 (Qld) and Corporations Act 2001 No. 50 (Cwlth) and proc pubd Cwlth of Australia gaz 13 July 2001, No. S285)

remaining provision commenced immediately before 15 July 2001 (see s 2 (1) of Act 2001 No. 45 (Qld) and Corporations Act 2001 No. 50 (Cwlth) and proc pubd Cwlth of Australia gaz 13 July 2001, No. S285))

Duties Act 2001 No. 71 ss 1–2(1), 551 sch 1

date of assent 13 November 2001

ss 1–2 commenced on date of assent

remaining provisions commenced 1 March 2002 (2002 SL No. 10)

Taxation Administration Act 2001 No. 72 ss 1–2, 164 sch 1

date of assent 13 November 2001

ss 1–2 commenced on date of assent

remaining provisions commenced 1 March 2002 (2002 SL No. 12)

Revenue and Other Legislation Amendment Act 2002 No. 17 ss 1, 2(6), (8), pt 9

date of assent 17 May 2002

ss 51, 53 commenced 1 July 2002 (see s 2 (6))

remaining provisions commenced on date of assent (see s 2 (8))

Treasury Legislation Amendment Act 2002 No. 56 ss 1, 2(2), pt 5

date of assent 01 November 2002

ss 1–2 commenced on date of assent

remaining provisions commenced 1 December 2002 (see s 2 (2))

Training Reform Act 2003 No. 63 ss 1, 2(2), 60 sch

date of assent 13 October 2003

ss 1–2 commenced on date of assent

remaining provisions commenced 1 January 2004 (2003 SL No. 293)

Pay-roll Tax Administration Amendment Act 2004 No. 46 pts 1–2, s 41 sch

date of assent 18 November 2004

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2005 (2005 SL No. 8)

Revenue Legislation Amendment Act 2006 No. 34 pts 1, 4

date of assent 16 June 2006

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2006 (see s 2)

Pay-roll Tax (Harmonisation) Amendment Act 2008 No. 16

date of assent 23 April 2008

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2008 (see s 2)

Revenue and Other Legislation Amendment Act 2008 No. 39 ss 1, 2(2), pt 4

date of assent 11 June 2008

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2008 (see s 2 (2))

Revenue and Other Legislation Amendment Act (No. 2) 2008 No. 75 s 1, pt 11

date of assent 11 December 2008

commenced on date of assent

Revenue and Other Legislation Amendment Act 2009 No. 19 s 1, pt 7

date of assent 22 June 2009

commenced on date of assent

Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 No. 22 ss 1–2(1), pt 12

date of assent 22 June 2009

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2009 (see s 2 (1))

Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009 No. 24 ss 1–2, ch 14 pt 8

date of assent 26 June 2009

ss 1–2 commenced on date of assent

remaining provisions commenced 1 December 2009 (2009 SL No. 252)

Revenue and Other Legislation Amendment Act 2010 No. 11 s 1, pt 8

date of assent 26 March 2010

commenced on date of assent

Land Tax Act 2010 No. 15 ss 1–2, 98 sch 3

date of assent 21 April 2010

ss 1–2 commenced on date of assent

remaining provisions commenced 30 June 2010 (see s 2)

Revenue Legislation Amendment Act 2010 No. 25 ss 1, 2(3), pt 4

date of assent 17 June 2010

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2010 (see s 2 (3))

Justice and Other Legislation Amendment Act 2010 No. 42 s 1, pt 24

date of assent 14 October 2010

commenced on date of assent

Revenue and Other Legislation Amendment Act 2011 No. 8 ss 1–2(1), pt 8

date of assent 08 April 2011

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2011 (see s 2 (1))

Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment Act 2011 No. 20 ss 1, 2(2)(e), pt 11

date of assent 27 June 2011

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2011 (see s 2 (2) (e))

Civil Partnerships Act 2011 No. 46 ss 1–2, pt 6 div 14

date of assent 06 December 2011

ss 1–2 commenced on date of assent

remaining provisions commenced 23 February 2012 (2012 SL No. 15)

Treasury (Cost of Living) and Other Legislation Amendment Act 2012 No. 8 pts 1, 6

date of assent 27 June 2012

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2012 (see s 2)

Civil Partnerships and Other Legislation Amendment Act 2012 No. 12 ss 1, 59(3) sch pt 3

date of assent 27 June 2012

commenced on date of assent

Revenue Amendment and Trade and Investment Queensland Act 2013 No. 28 s 1, ch 2 pt 6

date of assent 12 June 2013

commenced on date of assent

Directors’ Liability Reform Amendment Act 2013 No. 51 ss 1–2(1), 229 sch 1

date of assent 29 October 2013

ss 1–2 commenced on date of assent

remaining provisions commenced 1 November 2013 (see s 2 (1))

Public Safety Business Agency Act 2014 No. 17 ss 1, 184 sch 1 pts 2–3

date of assent 21 May 2014

commenced on date of assent

Further Education and Training Act 2014 No. 25 ss 1–2, 223 sch 1 pt 2

date of assent 21 May 2014

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2014 (2014 SL No. 102)

Revenue Legislation Amendment Act 2014 No. 35 ss 1, 2(2)(b), pt 5

date of assent 12 June 2014

ss 1–2 commenced on date of assent

remaining provisions commenced 1 July 2014 (see s 2 (2) (b))

Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 No. 4 ss 1–2(1), pt 7

date of assent 11 June 2015

ss 1–2 commenced on date of assent

ss 65–68, 70 commenced 1 July 2015 (see s 2 (1))

remaining provisions commenced on date of assent

Queensland Productivity Commission Act 2015 No. 29 s 1, pt 11 div 2

date of assent 20 November 2015

commenced on date of assent

Relationships (Civil Partnerships) and Other Acts Amendment Act 2015 No. 33

date of assent 17 December 2015

ss 1–2 comm on date of assent

pts 1–6, s 52 sch 1 comm 22 March 2016 (2016 SL No. 14)

Revenue Legislation Amendment Act 2018 No. 12

date of assent 21 June 2018

pts 2, 7 comm 1 July 2018 (see s 2(1), (4))

Revenue and Other Legislation Amendment Act 2018 No. 27

date of assent 09 November 2018

pts 1–5, 6 (other than ss 70, 72–74), 7–8, 10 comm on date of assent

under the Reprints Act 1992 s 43 as required by the Payroll Tax Act 1971 s 52 [Reprint No. 4]

Previous

Renumbered as

3

2

3A

3

3B

4

3C

5

3D

6

3E

7

3F

8

pt 3 hdg

pt 2 hdg

6

9

7

10

7A

11

8

12

8A

13

8A(1A)

13(2)

8A(1B)

13(3)

8A(1C)

13(4)

8A(2)

13(5)

8B

14

8B(2)(da)

14(2)(d)

8C

15

8D

16

8E

17

8F

18

8G

19

8H

20

9

21

9A

22

9B

23

9C

24

9D

25

9E

26

9F

27

11AA

28

11A

29

11B

30

11BA

31

11BB

32

11BC

33

11BD

34

11BE

35

11C

36

11CA

37

11CB

38

11CC

39

11CD

40

11CE

41

11CF

42

11CG

43

11CH

44

11CI

45

11CJ

46

11CK

47

11CL

48

11CM

49

11D

50

11E

51

pt 4 hdg

pt 3 hdg

11F

52

12

53

12A

54

12B

55

12C

56

12D

57

13

58

13A

59

13B

60

13C

61

14

62

14A

63

14B

64

15

65

pt 4A hdg

pt 4 hdg

16A

66

16B

67

16C

68

16D

69

16DA

70

16E

71

16F

72

16G

73

16H

74

16I

75

17

76

18

77

19

78

20

79

21

80

22

81

23

82

pt 8 hdg

pt 6 hdg

41

83

41A

84

41B

85

41C

86

41D

87

41E

88

41F

89

41G

90

41H

91

42

92

42A

93

43

94

44

95

50A

96

51

97

pt 9 hdg

pt 7 hdg

53

98

54

99

55

100

56

101

57

102

58

103

59

104

60

105

61

106

62

107

63

108

64

109

65

110

66

111

67

112

68

113

69

114

70

115

71

116

72

117

73

118

74

119

75

120

76

121

77

122

78

123

79

124

80

125

81

126

82

127

83

128

84

129

85

130

Pay-roll Tax Act 1971

Government Bill
Assent: 30 September 1971 PDF icon Act 1971, No. 37

HTML icon Act 1971, No. 37