4Liability of Commonwealth authorities for Northern Territory pay‑roll tax

#### 4 Liability of Commonwealth authorities for Northern Territory pay‑roll tax (1) Where the Act that constitutes or establishes a Commonwealth authority, being a Commonwealth authority subject to pay‑roll tax, contains provision: (a) to the effect that the Commonwealth authority is not subject to taxation under a law of a State or Territory to which the Commonwealth is not subject; or (b) to the effect that the Commonwealth authority is not, except with respect to taxation of a kind specified in the Act, subject to taxation under a law of a State or Territory to which the Commonwealth is not subject, that provision does not have effect in relation to taxation under the pay‑roll tax law of the Northern Territory. (2) Where: (a) the Act that constitutes or establishes a Commonwealth authority, being a Commonwealth authority subject to pay‑roll tax, contains a provision (in this subsection referred to as the relevant provision) to the effect that: (i) except under a law specified in regulations made under the Act, the Commonwealth authority is not, under a law of a State or Territory, subject to taxation, or is not, under a law of a State or Territory, subject to taxation other than taxation of a kind specified in the Act; or (ii) except under a law specified in regulations made under the Act, the Commonwealth authority is not, under a law of the Commonwealth or of a State or Territory, subject to taxation, or is not, under a law of the Commonwealth or of a State or Territory, subject to taxation other than taxation of a kind specified in the Act; and (b) immediately before the commencement of this Act, regulations under the Act made for the purposes of the relevant provision were in force specifying: (i) in a case to which sub‑paragraph (a)(i) applies—a pay‑roll tax law of a State; or (ii) in a case to which sub‑paragraph (a)(ii) applies—a pay‑roll tax law of the Commonwealth or of a State, the relevant provision has effect as if the pay‑roll tax law of the Northern Territory were also specified in regulations made under the Act for the purposes of the relevant provision.