1Pay-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. (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.

2. This Act shall come into operation on 1 December 1974.

Imposition of pay-roll tax.

3. 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.