AGY-5041 | Pay-roll Tax Office (1971-1983) / Pay-roll Tax Division (1983-1988)

Full description

A tax on wages paid or payable by employers has been imposed by the State since 1 September 1971. Previously, pay-roll tax had been imposed and collected throughout Australia only by the Commonwealth.

The imposition of pay-roll tax in New South Wales is governed by the Pay-roll Tax Act 1971 (Act No.22, 1971), which commenced on 1 September 1971. (1) The Act provided for the appointment of a Commissioner of Pay-roll Tax and an Assistant Commissioner. These officers were to be the same as those holding, respectively, the officers of the Commissioner of Stamp Duties and Assistant Commissioner of Stamp Duties under the Stamp Duties Act 1920 (Act No.47, 1920). Under the Pay-roll Tax Act, the Commissioner could delegate to a Deputy Commissioner of Pay-roll Tax, most of his powers or functions. (2)

The Pay–roll Tax Office thus had a close association with the Stamp Duties Office, initially operating effectively as its Pay-roll Branch.

Until 1983 the Pay-roll Tax Office was subject to the ministerial control of the Treasurer. In April 1983, however, it was amalgamated into the new Department of Finance and became the Pay-roll Tax Division of that Department. (3)

Amendments to the Pay-roll Tax legislation in 1983 and 1985 reflected and consolidated the new administrative arrangements. The Pay-roll Tax (Amendment) Act 1983 (Act No.15, 1983) provided for the appointment of a Chief Commissioner of Pay-roll Tax. The Chief Commissioner was to be the same as the person who, for the time being, held office as the Secretary for the Department of Finance. The Act also provided for the appointment of a Commissioner of Pay–roll Tax, and other staff including: an Assistant Commissioner of Pay-roll Tax; one or more Deputy Commissioners of Pay-roll Tax; and one or more inspectors. The Act also allowed the delegation of the power and functions of the Chief Commissioner to the Commissioner, who in turn could delegate to the Assistant Commissioner. (4)

The Pay-roll Tax (Administration) Amendment Act 1985 (Act No. 224, 1985) replaced the position of Commissioner of Pay-roll Tax with a Deputy Chief Commissioner of Pay-roll Tax. The Deputy Chief Commissioner was to be the same as the person who, for the time being, held office as Deputy Secretary of the Department of Finance. (5)

On 31 March 1988, the Department of Finance was abolished and its functions returned to the Treasury. (6) The responsibility for the implementation of legislation such as the Pay-roll Tax Act, and Stamp Duties Act was subsequently assumed by the Office of State Revenue in the Treasury. (7)

Endnotes
(1) Concise Guide to the State Archives of New South Wales, q.v. Payroll Tax Office; Pay-roll Tax Act 1971 s.2.
(2) Loc. cit.; ibid. s. 4 (1)-(5).
(3) Concise Guide to the State Archives of New South Wales, q.v. Payroll Tax Office.
(4) Pay-roll Tax (Administration) Amendment Act 1983 Schedule 1. s. 2. Substituting a new section.4 of the Principal Act; New section 4A and 4B of the Principal Act
(5) Pay-roll Tax (Administration) Amendment Act 1985 Schedule 1 s. 2 (a) new section 4 (2A) and (2B) of the Principal Act; Amendment of s. 4 (6)-(8) of the Principal Act.
(6) NSW Government Gazette, 31 March 1988, p.2046.
(7) New South Wales Government Directory 1989, Seventh ed., pp.338-339.