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Commonwealth Authorities (Australian Capital Territory Pay-roll Tax) Act 1995
3Interpretation
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3 Interpretation
(1) In this Act:
Commonwealth authority means an authority or body that:
(a) was established by an Act; and
(b) immediately before the commencement of the Payroll Tax Act 1987 of the Australian Capital Territory, was registered as an employer, or had an application for registration pending, under:
(i) the former Pay‑roll Tax (Territories) Assessment Act 1971; or
(ii) the pay‑roll tax law of a State or Territory;
Note: The Payroll Tax Act 1987 of the Australian Capital Territory commenced on 1 August 1987.
pay‑roll tax law means a law that relates to the imposition, assessment and collection of a tax on wages.
(2) For the purposes of this Act, a Commonwealth authority constituted or continued in existence by an Act is taken to be established by that Act.