Commonwealth act

Pay-roll Tax (Territories) Act 1974

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

109 of 1974

Collection

act

Plain English Summary

2/10 complexity

What this Act does

This 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.

The changes

The Act updates the tax rates based on when wages are paid:

3.5% for wages paid between 1 September 1973 and 1 July 1974
4.5% for wages paid between 1 July 1974 and 1 December 1974
5% for wages paid on or after 1 December 1974

Who it affects

Employers operating in Australian territories who pay wages to employees. The Act itself commenced on 1 December 1974.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Pay-roll Tax (Territories) Act 1974.

Pay-roll Tax (Territories) Act 1974

PAY-ROLL TAX (TERRITORIES) ACT 1974

No. 109 of 1974

An Act to amend the Pay-roll Tax (Territories) Act 1971-1973.

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

(1) This Act may be cited as the Pay-roll Tax (Territories) Act 1974.

(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.

Commencement.

This Act shall come into operation on 1 December 1974.

Imposition of pay-roll tax.

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:—

“(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;

(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

(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.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Pay-roll Tax (Territories) Act 1974