{"id":"C2004A00167","name":"Pay-roll Tax (Territories) Act 1974","slug":"pay-roll-tax-territories-act-1974","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"109 of 1974","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31114,"registerId":"commonwealth-C2004A00167-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Pay-roll Tax (Territories) Act 1974","content":"PAY-ROLL TAX (TERRITORIES) ACT 1974\n\nNo. 109 of 1974\n\nAn Act to amend the Pay-roll Tax (Territories) Act 1971-1973.\n\nBE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—\n\nShort title and citation.\n\n1. (1) This Act may be cited as the Pay-roll Tax (Territories) Act 1974.\n\n(2) The Pay-roll Tax (Territories) Act 1971-1973, as amended by this Act, may be cited as the Pay-roll Tax (Territories) Act 1971-1974.\n\nCommencement.\n\n2. This Act shall come into operation on 1 December 1974.\n\nImposition of pay-roll tax.\n\n3. Section 3 of the Pay-roll Tax (Territories) Act 1971-1973 is amended by omitting paragraphs (b) and (c) of sub-section (1) and substituting the following paragraphs:—\n\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 3½ per centum of the wages;\n\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 4½ per centum of the wages; and\n\n(d) in the case of wages that become payable on or after 1 December 1974—at the rate of 5 per centum of the wages.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1539},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This amendment maintains the original scope of the Pay-roll Tax (Territories) Act. It simply updates the tax rates and applicable date ranges, which is consistent with the original purpose of imposing and adjusting payroll tax in the territories."},"complexity_factors":["Very short amending statute with only 3 operative sections","Simple substitution of tax rate percentages (3.5%, 4.5%, 5%) in existing legislation","Date-based tiered rate structure requiring calculation of applicable period","No defined terms, interpretive provisions, or conditional exceptions"],"plain_english_summary":"**What this Act does**\n\nThis legislation increases the rate of **pay-roll tax** (a tax that employers pay on wages to their staff) in Australian territories, including the Northern Territory and Australian Capital Territory.\n\n**The changes**\n\nThe Act updates the tax rates based on when wages are paid:\n\n*   **3.5%** for wages paid between 1 September 1973 and 1 July 1974\n*   **4.5%** for wages paid between 1 July 1974 and 1 December 1974  \n*   **5%** for wages paid on or after 1 December 1974\n\n**Who it affects**\n\nEmployers operating in Australian territories who pay wages to employees. The Act itself commenced on 1 December 1974."}},"importantCases":[],"_links":{"self":"/api/acts/pay-roll-tax-territories-act-1974","history":"/api/acts/pay-roll-tax-territories-act-1974/history","analysis":"/api/acts/pay-roll-tax-territories-act-1974/analysis","conflicts":"/api/acts/pay-roll-tax-territories-act-1974/conflicts","importantCases":"/api/acts/pay-roll-tax-territories-act-1974/important-cases","documents":"/api/acts/pay-roll-tax-territories-act-1974/documents"}}