Pay-roll Tax (State Taxation of Commonwealth Authorities) Act 1971
1Pay-roll Tax (State Taxation of Commonwealth Authorities) Act 1971
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Pay‑roll Tax (State Taxation of Commonwealth Authorities) Act 1971
No. 104 of 1971
An Act relating to Liability for State Pay‑roll Tax of certain Commonwealth authorities
Contents
4 Liability of Commonwealth authorities for State pay‑roll tax
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Pay‑roll Tax (State Taxation of Commonwealth Authorities) Act 1971
No. 104 of 1971
An Act relating to Liability for State Pay‑roll Tax of certain Commonwealth authorities
[Assented to 30 November 1971]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Pay‑roll Tax (State Taxation of Commonwealth Authorities) Act 1971.
2 Commencement
This Act shall be deemed to have come into operation on the date of commencement of the Pay‑roll Tax (Termination of Commonwealth Tax) Act 1971.
3 Interpretation
(1) In this Act:
Commonwealth authority means an authority or body constituted or established by an Act.
Commonwealth authority subject to Commonwealth pay‑roll tax means a Commonwealth authority:
(a) that was registered as an employer under the Pay‑roll Tax Assessment Act 1941‑1969; or
(b) in respect of which an application for registration as an employer under that Act was pending, immediately before the commencement of this Act.
pay‑roll tax law, in relation to a State, means a law of that State that relates to the imposition, assessment and collection of a tax on wages.
(2) For the purposes of this Act, an authority or body continued in existence by an Act shall be deemed to be constituted by that Act.