{"id":"C1971A00078","name":"Pay-roll Tax (Territories) Act 1971","slug":"pay-roll-tax-territories-act-1971","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"78 of 1971","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5771,"registerId":"commonwealth-C1971A00078-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short title \\[see Note 1\\]\n\n  This Act may be cited as the Pay‑roll Tax (Territories) Act 1971.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement [see Note 1]","content":"#### 2 Commencement \\[see Note 1\\]\n\n  This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the date of commencement of the Pay‑roll Tax (Termination of Commonwealth Tax) Act 1971.","sortOrder":1},{"sectionNumber":"2A","sectionType":"section","heading":"Termination of tax","content":"#### 2A Termination of tax\n\n  This Act does not impose tax on wages that become payable on or after the termination day.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Imposition of pay‑roll tax","content":"#### 3 Imposition of pay‑roll tax\n\n  (1) Tax payable in accordance with the Pay‑roll Tax (Territories) Assessment Act 1971‑1972 in respect of any wages is imposed by this Act:\n    (a) in the case of wages that became payable before 1 September 1973—at the rate of 21/2 per centum of the wages;\n    (b) in the case of wages that became payable on or after 1 September 1973 and before 1 July 1974—at the rate of 31/2 per centum of the wages;\n    (c) in the case of wages that become payable on or after 1 July 1974 and before 1 December 1974—at the rate of 41/2 per centum of the wages; and\n    (d) in the case of wages that become payable on or after 1 December 1974 and before the termination day—at the rate of 5 per centum of the wages.\n  (2) For the purposes of this Act, wages paid before the day on which they would otherwise have become payable shall be deemed to have become payable on that day.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Incorporation","content":"#### 4 Incorporation\n\n  The Pay‑roll Tax (Territories) Assessment Act 1971 is incorporated and shall be read as one with this Act.","sortOrder":4}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1854},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act retains its original limited purpose as a temporary taxing mechanism for territories. The termination provision (section 2A) reflects the intended conclusion of Commonwealth tax jurisdiction rather than scope expansion."},"complexity_factors":["Incorporation by reference of the Assessment Act (external legislation containing substantive rules)","Historical rate structure with four distinct date-based brackets","Deeming provision regarding timing of wage payments (section 3(2))","Dependence on 'termination day' concept defined in separate legislation"],"plain_english_summary":"This historical Commonwealth Act authorised a payroll tax on wages paid in Australian territories (e.g., ACT, Northern Territory) from 1971 until a later \"termination day,\" setting stepped rates that rose from 2.5% to 5% over that period. It no longer imposes tax and has no current effect; it functioned alongside the Pay-roll Tax (Territories) Assessment Act to formalise the Commonwealth's former tax jurisdiction over the territories."}},"importantCases":[],"_links":{"self":"/api/acts/pay-roll-tax-territories-act-1971","history":"/api/acts/pay-roll-tax-territories-act-1971/history","analysis":"/api/acts/pay-roll-tax-territories-act-1971/analysis","conflicts":"/api/acts/pay-roll-tax-territories-act-1971/conflicts","importantCases":"/api/acts/pay-roll-tax-territories-act-1971/important-cases","documents":"/api/acts/pay-roll-tax-territories-act-1971/documents"}}