Definitions & Acronyms

In relation to wages, paid includes provided, conferred and assigned, and pay and payable have corresponding meanings.

Refers to leave provided under the Commonwealth Government’s Paid Parental Leave (PPL) scheme introduced by the Paid Parental Leave Act 2010.

The scheme provides eligible working parents of children born or adopted on or after 1 January 2011 with a maximum of 18 weeks of government funded paid paternity leave at the National Minimum Wage.

Leave which is granted to a male employee after his spouse (or de facto spouse) gives birth to a child or they adopt a child.

A tax imposed by the relevant section of a state or territory Payroll Tax Act on all taxable wages.

Payroll tax is a self-assessed tax on the taxable wages that employers pay to their employees when the total wages are more than a certain threshold. The threshold amounts and criteria for registration differ in each state and territory.

Imposed on a tax default to provide an incentive for taxpayers to comply with their obligations under the taxation laws.

... in relation to services, includes render.

Refers to the amount of payroll tax an employer must pay when they lodge a periodic return (usually every month).

An employer must lodge a periodic return within 7 days after the end of a period – usually a month – for the taxable wages paid in that time.

The periodic return period starts on the first day of the month and ends on the last day of the month, unless the Commissioner approved a different time frame. The liability for any return period that includes June will be incorporated in the annual return.

'Person' includes an individual (natural person), a set of persons, a corporation, all bodies and associations (corporate, incorporated and unincorporated), and partnerships.

A company that is not limited by shares, or whose shares are not quoted on the Australian Stock Exsdchange or any exchange of the World Federation of Exchanges.

A qualifying exempt purpose means:

• religious activities
• educational purposes (including running a kindergarten but excluding a university or university college)
• public benevolent purposes 
• caring for sick, aged, infirm, afflicted or incorrigible people
• relief of poverty
• caring full-time for children by providing for their general wellbeing and providing them with food, clothing and shelter
• another charitable purpose or promotion of the public good 
• providing a residence to a minister or member(s) of a religious order conducting a previously listed activity.

Note: This term is not used in Western Australia.

An agency that places a worker with an employer who is a client of the agency.

An address for the service of notices, under the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth, on an entity that has an ABN, as shown in the Australian Business register under the Act. 

 Means a person who is related to another person in accordance  with any of the following provisions:

(a) natural persons if:
    (i) one is the spouse or domestic partner of the other, or
    (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister; 

(b) private companies if they are related bodies corporate within the meaning of the Corporations Act 2001 of the Commonwealth;

(c) a natural person and a private company if the natural person is a majority shareholder or director of the company or of another private company that is a related body corporate of the company within the meaning of the Corporations Act 2001 of the Commonwealth;

(d) a natural person and a trustee if the natural person is a beneficiary of the trust of which the trustee is a trustee;

(e) a private company and a trustee if the company, or a majority shareholder or director of the company, is a beneficiary of the trust of which the trustee is a trustee.

For more information refer to the Corporations Act 2001.