Pay-roll Tax Act 1941 (Cth)

Text C2004C05938

PAY-ROLL TAX ACT 1941 - Reprinted as at 31 August 1982 (HISTACT CHAP 206 #DATE 31:08:1982) *1* The Pay-roll Tax Act 1941 as shown in this reprint comprises Act No. 3, 1941 amended as indicated in the Tables below. (The citation "Pay-roll Tax Act 1941" is provided for by the Amendments Incorporation Act 1905 and the Acts Citation Act 1976.) Table of Acts ----------------------------------------------------------------------------- Application, saving Number Date Date of or transitional Act and year of Assent commencement provisions ----------------------------------------------------------------------------- Pay-roll Tax Act 1941 Statute Law Revision (Decimal Currency) Act 1966 3, 1941 93, 1966 4 Apr 1941 29 Oct 1966 2 May 1941 1 Dec 1966 - ----------------------------------------------------------------------------- Table of Amendments ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted ----------------------------------------------------------------------------- Provision affected How affected ----------------------------------------------------------------------------- S. 3 . . . . . . . . am. No. 93, 1966 ----------------------------------------------------------------------------- PAY-ROLL TAX ACT 1941 - TABLE OF PROVISIONS TABLE TABLE OF PROVISIONS Section 1. Short title 2. Incorporation 3. Imposition of pay-roll tax 4. Payment of pay-roll tax ---------------- PAY-ROLL TAX ACT 1941 - LONG TITLE SECT An Act to impose a Tax upon the Payment of Wages PAY-ROLL TAX ACT 1941 - SECT 1 Short title SECT 1. This Act may be cited as the Pay-roll Tax Act 1941.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER . PAY-ROLL TAX ACT 1941 - SECT 2 Incorporation SECT 2. The Pay-roll Tax Assessment Act 1941 shall be incorporated and read as one with this Act. PAY-ROLL TAX ACT 1941 - SECT 3 Imposition of pay-roll tax SECT 3. A tax at the rate of two and one-half per centum is imposed on all wages paid or payable by any employer in respect of any period of time occurring after the thirtieth day of June, One thousand nine hundred and forty-one. PAY-ROLL TAX ACT 1941 - SECT 4 Payment of pay-roll tax SECT 4. The tax imposed by this Act shall be paid by the employer who pays or is liable to pay the wages.