977 (Q.=11sla ANNO VICESIMO QUARTO ELIZABETHAE SECUNDAE REGINAE No. 80 of 1975 An Act to amend the Pay-roll Tax Act 1971-1974 in certain particulars [ASSENTED TO 16TH DECEMBER, 1975] BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. Short title and citation . (1) This Act may be cited as the Pay-roll Tax Act Amendment Act 1975. (2) The Payroll Tax Act 1971- 1974 is in this Act referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the Pay-roll Tax Act1971-1975.
978 Pay-roll Tax Act Amendment Act 1975, No. 80 Commencement. This Act shall commence on 1st January, 1976. 3. Amendment of s. 2 . Section 2 of the Principal Act is amended by inserting after the expression " PART IV-REGISTRATION. AND RETURNS (ss. 12-16);" the expression "PART IVA-GROUPING PROVISIONS (SS. 16A-16t.);". 4. Amendment of s. 3. Section 3 of the Principal Act is amended by- (a) in subsection (1), (i) inserting after the definition " company " the following definition:- " corporatiioonn " has the meaning assigned to that term in section 5 (1) of the Companies Act 1961-1974;"; (ii) inserting after the definition " corresponding law " the following definition:- " deessiiggnnaatetded group employer ", in relation to a group, means the member of that group who under section 161 is for the time being the designated group employer in respect of that group;"; (iii) omitting the definition " financial year " and substituting the following definition:- " " financial year " means each year commencing on 1st July;"; (iv) inserting after the definition " financial year " as inserted by this Act the following definitions:- " " foreign wages " means wages that are not taxable wages and are not interstate wages; " group " means a group constituted under Part IVA; " interstate wages " means wages that are taxable wages within the meaning of a corresponding law;"; (v) insert;n, after the definition " person " the following definition:- " " return period ", in relation to an employer, means a period relating to which that employer is required to furnish a return under this Act;"; (vi) inserting.after the definition " trustee " the following definition:- ""voting share " has the meaning assigned to, that term in section (5) (1) of the Companies Act 1961-1974; "; (vii) in the definition " wages ", omitting the words " payment made " where they occur in provisions (a), (b), (c) and (d) of that definition and substituting in each case the words " amount paid or payable "; (b) inserting after subsection (2) the following subsection:- " (2A) For the purposes of this Act, a reference to wages does not include a reference to allowances for travelling or accommodation paid or payable at a rate…