1
Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Pay‑roll Tax (Territories) Act 1971.
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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
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.
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Direct links to the current provisions in Pay-roll Tax (Territories) Act 1971.
This Act may be cited as the Pay‑roll Tax (Territories) Act 1971.
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.
This Act does not impose tax on wages that become payable on or after the termination day.
(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: (a) in the case of wages that became payable before 1 September 1973—at the rate of 21/2 per centum of the wages; (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; (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 (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. (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.
The Pay‑roll Tax (Territories) Assessment Act 1971 is incorporated and shall be read as one with this Act.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Pay‑roll Tax (Territories) Act 1971.
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.
This Act does not impose tax on wages that become payable on or after the termination day.
(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: (a) in the case of wages that became payable before 1 September 1973—at the rate of 21/2 per centum of the wages; (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; (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 (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. (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.
The Pay‑roll Tax (Territories) Assessment Act 1971 is incorporated and shall be read as one with this Act.