Pay-roll Tax Assessment Act 1957 (Cth)

PAY-ROLL TAX ASSESSMENT.

No. 68 of 1957.

An Act to amend the Pay-roll Tax Assessment Act 1941-1954.

[Assented to 3rd December, 1957.]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Pay-roll Tax Assessment Act 1957.

(2.) The Pay-roll Tax Assessment Act 1941–1954 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 Assessment Act 1941–1957.

Commencement.

2. This Act shall be deemed to have come into operation on the first day of September, One thousand nine hundred and fifty-seven.

3. Section two of the Principal Act is repealed and the following section inserted in its stead:—

Parts.

“2. This Act is divided into Parts, as follows:—

Part I.—Preliminary (Sections 1-3).

Part II.—Administration (Sections 4-11).

Part III.—Liability to Taxation (Sections 12-16).

Part IV.—Registration and Returns (Sections 17-21).

Part V.—Collection and Recovery of Tax (Sections 22-37).

Part VI.—Objections and Appeals (Sections 38-41).

Part VII.—Penal Provisions (Sections 42-48).

Part VIII.—Taxation Prosecutions (Sections 49-63).

Part IX.—Miscellaneous (Sections 64-71).”.

General Exemption.

4.Section fourteen of the Principal Act is amended—

(a) by omitting from paragraph (b) of sub-section (1b.) the word “and” (last occurring); and

(b) by omitting paragraph (c) of sub-section (1b.) and inserting in its stead the following paragraphs:—

“(c) the amount prescribed in respect of each month from and including the month of September, One thousand nine hundred and fifty-four, to and including the month of August, One thousand nine hundred and fifty-seven, is Five hundred and twenty pounds; and

“(d) the amount prescribed in respect of the month of September, One thousand nine hundred and fifty-seven, and in respect of each subsequent month, is Eight hundred and sixty-six pounds thirteen shillings and fourpence.”.

Annual adjustment of tax.

5.Section sixteen of the Principal Act is amended—

(a) by omitting from paragraph (c) of sub-section (2a.) the word “and” (last occurring); and

(b) by omitting paragraph (d) of sub-section (2a.) and inserting in its stead the following paragraphs:—

“(d) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-six, and the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-seven, is Six thousand two hundred and forty pounds;

“(e) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-eight, is Nine thousand seven hundred and six pounds; and

“(f) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-nine, and in respect of each subsequent financial year, is Ten thousand four hundred pounds.”.

Registration.

6.