Page 873 - Week 03 - Thursday, 2 April 2020
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(2) An example is the site described as City Section 63 which is currently occupied by a cloverleaf road connecting Commonwealth Avenue and London Circuit. To facilitate the site’s development the Authority has prepared an Estate Development Plan which includes a new subdivision plan with specific design and leasing requirements.
(3) Planning work is ongoing as opportunities are identified. The timing of development projects is in accordance with the timeframes approved by Cabinet and the Indicative Land Release Program 2019-23.
Taxation—definitions
(Question No 2923)
Ms Le Couteur asked the Chief Minister, upon notice, on 21 February 2020:
(1) In relation to the taxation and regulation of business, what definition of “employer” is used for the purposes of (a) payroll tax, (b) workplace health and safety regulation, (c) long service leave portability, (d) working with vulnerable people regulation, (e) anti-discrimination regulation and (f) anti-bullying and harassment regulation.
(2) What definition of “employee” is used for the purposes of (a) payroll tax, (b) workplace health and safety regulation, (c) long service leave portability, (d) working with vulnerable people regulation, (e) anti-discrimination regulation and (f) anti-bullying and harassment regulation.
Mr Barr: The answer to the member’s question is as follows:
The definitions of employer and employee are provided below noting that where they are not expressly defined in respective legislation the terms employer and employer, if used, would take on their ordinary meaning at common law.
(1) What definition of “employer” is used for the purposes of (a) payroll tax, (b) workplace health and safety regulation, (c) long service leave portability, (d) working with vulnerable people regulation, (e) anti-discrimination regulation and (f) anti-bullying and harassment regulation.
(a) Payroll tax — under the Payroll Tax Act 2011 an employer is defined in the dictionary as:
Employer means a person who pays or is liable to pay wages, and includes—
a. the Territory or a territory authority; and
b. a person taken to be an employer under this Act; and
c. a public, local or municipal body or authority constituted under the law of the Commonwealth, a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act
A person who is taken to be an employer under the Payroll Tax Act 2011 includes:
• a contractor under section 33; and
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