Pay-roll Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1942. No. 483

REGULATIONS UNDER THE PAY-ROLL TAX ASSESSMENT ACT 1941-1942.*

I, THE DEPUTY OF THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Pay-roll Tax Assessment Act 1941-1942.

Dated this thirty first day of October, 1942.

Deputy of the Governor-General.

By His Excellency’s Command,

Treasurer.

________

Amendments of the Pay-roll Tax Regulations.

1.Regulation 7 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

Application relating to annual adjustment of tax.

“7. Every employer—

(a) who, in accordance with the provisions of sub-section (2.) of section 16 of the Act, makes application to the Commissioner for a refund or rebate of tax; or

(b) who, as a preliminary step to satisfying the Commissioner for the purposes of sub-section (3.) of section 16 of the Act, makes application to the Commissioner to be treated as employer throughout the year or during a part of the year,

shall make the application to the Commissioner at the office of the Deputy Commissioner for the State in which the employer is required by regulation 5 to make application for registration, or, where he is so required to make application for registration in more than one State, at the office of the Deputy Commissioner for the State in which the head office of the business is situate.”.

Monthly returns.

2.Regulation 8 of the Pay-roll Tax Regulations is amended—

(a) by omitting from sub-regulation (1.) the words “section 18” and inserting in their stead the words “sub-section (1.) of section 18”;

* Notified in the Commonwealth Gazette on , 1942.

 Statutory Rules 1941, No. 121.

7502.—Price 3d.  25/22.10.1942.

(b) by inserting after sub-regulation (1.) the following sub-regulation:—

“(1a.) Returns required to be furnished in pursuance of any written notice given by the Commissioner to any employer in accordance with sub-section (2.) of section 18 of the Act in respect of any period, other than the periods specified in sub-section (1.) of that section, shall be in accordance with Form 4A in the Schedule to these Regulations and shall be furnished to the Commissioner at the office of the Deputy Commissioner for each State in which the employer is required by regulation 5 to make application for registration.”; and

(c) by omitting from sub-regulation (2.) the word “month” (wherever occurring) and inserting in its stead the word “period”.

3.—(1.) Form 4 of the Schedule to these Regulations is repealed and the following Forms inserted in its stead:—

“Federal Pay-roll Tax.	Official Receipt.	Important. Do not separate these forms. Forward three copies of return with payment. Exchange on cheques is not necessary. This copy of return duly receipted will be returned after payment has been effected.
Received the above-mentioned amount
			Receiver
	Form 4.
Regulation 8 (1.).
Number of Registration Certificate

Commonwealth of Australia.

State of

To the Commissioner of Taxation,

Office of the Deputy Commissioner of Taxation,

State of

Box  , G.P.O.

Pay-roll Tax Assessment Act 1941-1942.

RETURN OF WAGES PAID OR PAYABLE AND OF PAY-ROLL TAX FOR THE MONTH OF  , 19  .

Hours of payment a.m. to

  p.m. Saturdays  a.m. to       a.m.

Submitted by—

Name (in full)

Address

Address of Head Office (where business established in more than one State)

Business

Concluding date of last period in previous return  /  /19  . Concluding date of last period in this return......... /  /19 .

If not an employer for whole month state period in respect of which wages were paid or payable

 

Number of employees on pay-roll at concluding date of last period in this return		Male		Female		Total
For Office Use Only.	Wages paid or payable in respect of pay periods ending in this month—
(A) Wages Paid. Brought Forward £............ Add.................. £……… Total c/f £………	Salaries and Wages.............		£..........
	Commission		£..........
	Bonuses and Allowances		£..........
	Directors Fees.....		£..........
	Board and Quarters..........		£..........
Other Payments..				£..........
£.........
(b) General Exemption.	Less General Exemption (Section 14)—
Allowable to date £...........	Deduction for present month.............. £........................
Deducted to date £.............	Add excess exemption (if any) brought forward from last return..................................................... £........................
Balance c/f........ £………..
Amount on which tax is payable.....................					£.........
Tax at 2  per cent..........................................					£.........

I,  of

being the *employer/public officer/authorized officer declare that the above return is true in every particular.

Declared at  this

day of  19 .

*Signature of employer/public officer/authorized officer.

* Strike out whichever is inapplicable.

The declaration must be signed—

(a) in the case of a company (including a partnership)—by the public officer;

(b) in the case of a State—by the officer appointed under section 64 of the Pay-roll Tax Assessment Act 1941-1942; and in the case of a municipal corporation, local governing body or any public authority—by the duly authorized officer;

(c) in other cases—by the employer.

“Federal Pay-roll Tax.	Official Receipt.	Important.
Do not separate these forms. Forward three copies of return with payment. Exchange on cheques is not necessary. This copy of return duly receipted will be returned after payment has been effected.
	Received the above-mentioned amount	Receiver
Form 4a. Regulation 8 (1a.). Number of Registration Certificate

Commonwealth of Australia.

State of

To the Commissioner of Taxation,

Office of the Deputy Commissioner of Taxation,

State of

Box  , G.P.O.

Pay-roll Tax Assessment Act 1941-1942.

RETURN OF WAGES PAID OR PAYABLE AND OF PAY-ROLL TAX FOR THE MONTHS OF    19 , TO BE FURNISHED BY AN EMPLOYER WHO IS REQUIRED TO FURNISH RETURNS OTHERWISE THAN MONTHLY.

Hours of payment

  a.m. to    p.m. Saturdays  a.m. to    a.m.

Submitted by—

Name (in full)

Address

Address of Head Office (where business established in more than one State)

Business

Concluding date of last period in previous return  / /19 . Concluding date of last period in this return  /  /19 . 

If not an employer for the whole of the period covered by this return, state the period in respect of which wages were paid or payable

Number of employees on pay-roll at concluding date of last period in this return Male  Female  Total

For Office Use Only.	Wages paid or payable in respect of pay periods ending in this month—
(A) Wages Paid. Brought Forward £............ Add.................. £……… Total c/f £………	Salaries and Wages.............		£..........
	Commission		£..........
	Bonuses and Allowances		£..........
	Directors Fees.....		£..........
	Board and Quarters..........		£..........
Other Payments..				£..........
£.........
(b) General Exemption.	Less General Exemption (Section 14)—
Allowable to date £...........	Deduction for present month.............. £........................
Deducted to date £.............	Add excess exemption (if any) brought forward from last return..................................................... £........................
Balance c/f........ £………..
Amount on which tax is payable.....................				£.........
Tax at 2  per cent..........................................				£.........

I,  of

being the *employer/public officer/authorized officer declare that the above return is true in every particular.

Declared at this

day of  19  .

*Signature of employer/public officer/authorized officer.

* Strike out whichever is inapplicable.

The declaration must be signed—

(a) in the case of a company (including a partnership)—by the public officer;

(b) in the case of a State—by the officer appointed under section 64 of the Pay-roll Tax Assessment Act 1941-1942; and in the case of a municipal corporation, local governing body or any public authority—by the duly authorized officer;

(c) in other cases—by the employer.”.

(2.) This regulation, in so far as it inserts Form 4a in the Schedule to these Regulations, shall come into operation on 1st November, 1942.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.