Pay-roll Tax Regulations (Cth)
made under the
This compilation was prepared on 10 January 2001
taking into account amendments up to SR 1979 No. 127
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
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Part V Objections, and references to a board of review
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These Regulations may be cited as the Pay-roll Tax Regulations.
These Regulations are divided into Parts, as follows:
Part I — Preliminary (Regulations 1-3).
Part II — Administration (Regulation 4).
Part III — Registration, Returns and Applications (Regulations 5–16).
Part IIIA — Rebate of Tax by Reference to Exports (Regulations 16A–16E).
Part IV — Collection and Recovery of Tax (Regulations
17–27).
Part V — Objections, and References to a Board of Review (Regulations 28–36).
Part VI — Penal Provisions and Prosecutions (Regulations
37–39).
Part VII — Miscellaneous (Regulations 40-49).
(1) In these Regulations, unless the contrary intention appears:
the Act means thePay-roll Tax Assessment Act 1941 , and when used in relation to any time, means that Act, or, if it has been amended, that Act as amended, as in force at that time.
(2) In these Regulations, unless the contrary intention appears any reference to a regulation shall be read as a reference to a regulation contained in these Regulations, and any reference to a Form shall be read as a reference to a Form contained in the First Schedule to these Regulations.
(2A) A reference in these Regulations to the office of the Deputy Commissioner for a State shall be read as a reference to the office of a Deputy Commissioner or Deputy Commissioners at the address specified in the Second Schedule to these Regulations opposite to the name of that State.
(3) For the purposes of these Regulations:
(a) the Australian Capital Territory shall be deemed to be in the State of New South Wales; and
(b) the Northern Territory of Australia shall be deemed to be a separate State.
The declaration which an officer is required to make in pursuance of subsection (1) of section 11 of the Act shall be in accordance with Form 1.
Every person making application for registration as an employer shall do so in duplicate in accordance with Form 2 and, unless the Commissioner otherwise requires or permits, shall make the application to the Commissioner:
(a) in the case of an employer engaged in business — at the office of the Deputy Commissioner for each State in which the employer has an established place of business at or from which wages are paid;
(b) in the case of an employer who is resident in Australia and is not engaged in business — at the office of the Deputy Commissioner for the State in which he has his principal place of residence;
(c) in the case of an employer who is not resident in Australia and not engaged in business — at the office of the Deputy Commissioner for the State in which the wages are paid or, if the wages are paid in more than one State, at the office or offices of such Deputy Commissioner or Deputy Commissioners as the Commissioner directs; and
(d) in any other case — at the office or offices of such Deputy Commissioner or Deputy Commissioners as the Commissioner directs.
The Commissioner, or any person thereto authorized by the Commissioner, may issue to every person registered as an employer, a certificate to the effect that the employer is so registered, or, where the employer is required by regulation 5 to make application for registration in more than one State, a separate certificate to that effect in respect of each State in which the employer is so required to make application.
Every employer:
(a) who, in accordance with the provisions of subsection (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 subsection (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.
(1) Returns required to be furnished in pursuance of subsection (1) of section 18 of the Act shall be in accordance with Form 3 and shall be furnished in triplicate 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.
(2) Where returns in respect of any period are furnished by a person in more than one State, that person shall, unless the Commissioner otherwise permits or directs, show the amount to be excluded from the wages in pursuance of section 14 of the Act in the return which is furnished to the Commissioner at the office of the Deputy Commissioner in the State in which the head office of the business is situate, and shall not show that amount in, or exclude that amount from the wages included in, any other return made in respect of that period.
(1) Any person making an application for a certificate exempting him from furnishing monthly returns in pursuance of section 19 of the Act shall make the application in writing to the Commissioner at the office of the Deputy Commissioner for the State in which he is required by regulation 5 to make application for registration or, if 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 his business is situate.
The annual return required to be furnished by any employer to whom a certificate of exemption has been issued in pursuance of section 19 of the Act shall be furnished 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, if 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 his business is situate.
A return or application shall be deemed not to have been duly furnished to the Commissioner unless and until the proper form, duly signed, in accordance with these Regulations, containing a full, true and complete statement of all matters and things required to be stated therein by the Act and Regulations, by the Commissioner, and by the form itself, has, at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
Notwithstanding anything contained in these Regulations, the Commissioner may at any time in any case or class of case accept a return or application in a form substantially similar to the form prescribed for that case or class of case.
Whenever a person is required by the Act or the Regulations or by the Commissioner to furnish a return to the Commissioner, that person shall make the required return and shall take all steps necessary to ensure that the return is received by the Commissioner, or by an officer authorized by the Commissioner to receive returns, at the place where, under these Regulations, the return is to be furnished.
Whenever, pursuant to section 21 of the Act, a person is required by the Commissioner to furnish the Commissioner with any information, that person:
(a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the information is required to be furnished; and
(b) shall be deemed not to have furnished the Commissioner with such information unless and until such information has been received by the Commissioner at the place at which the information is required to be furnished.
Where a person (other than the employer or a representative of the employer concerning whom the evidence is required) is required under section 21 of the Act to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum, not exceeding in any case One pound per diem, actually and necessarily lost by him by reason of his attendance, and, in addition (if he resides more than four miles from the place at which he is required to attend), such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.
(1) The Commissioner may cause or permit any officer to make on any return such marks, figures and annotations as he thinks fit.
(2) The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled by the officer making them.
A claim by an employer under subsection (1) of section 16D of the Act shall be made by lodging the claim, together with any documents and declarations required to accompany the claim, 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, if 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 employer’s business is situated.
The place at which a declaration is required to be furnished to the Commissioner for the purposes of subsection (3) of section 16H of the Act is the office of the Deputy Commissioner for the State in which is situated the address from which the request to furnish the declaration was issued.
The place at which an employer is required to notify the Commissioner under section 16J of the Act is the office of the Deputy Commissioner for the State in which the employer is required by regulation 5 to make application for registration or, if 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 situated.
(1) An application by an employer under subsection (1), or under subsection (6), of section 16K of the Act shall be furnished 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, if 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 situated.
(2) An application under section 16K of the Act shall state the facts relied on as constituting abnormal trading conditions or other extraordinary circumstances during the base period by reason of which the value of export sales for the base period as ascertained in accordance with the provisions of Division 2 of Part III of the Act is greater than it would otherwise have been.
(3) An application under section 16K of the Act shall be accompanied by five copies of the application.
(4) When referring an application under section 16K of the Act to a Board of Review, the Commissioner shall furnish to the Board four copies of the application and the address for service of the employer making the application.
The place at which an election under section 16P of the Act is required to be lodged with the Commissioner is the office of the Deputy Commissioner for the State in which the office or principal office of the marketing authority is situated.
An employer may pay pay-roll tax:
(a) by delivery of cash, bank-notes, or cheques at the office of the Commissioner or of any Deputy Commissioner;
(b) by remitting the tax to the Commissioner or any Deputy Commissioner by bank draft, or cheque, or postal money order or postal note payable in the city to which the remittance is sent; or
(c) by depositing the net amount of the tax to the credit of the Commissioner or a Deputy Commissioner at any branch of the Reserve Bank of Australia.
When a remittance is posted by or on behalf of an employer addressed to the Commissioner or a Deputy Commissioner, the Post Office shall be deemed to be the agent of the remitter, and payment shall not be deemed to have been made until the remittance has been received by the addressee.
When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of pay-roll tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.
Receipts for pay-roll tax may be issued by such persons as the Commissioner or a Deputy Commissioner authorizes.
Except with the express consent of the Commissioner, or a Deputy Commissioner, no money shall be accepted on account or in part payment of pay-roll tax.
The postage on every return, statement, communication, remittance, or other matter sent by post, addressed to the Commissioner, a Second Commissioner or a Deputy Commissioner, shall be fully prepaid by the sender.
When any sum is received as payment of pay-roll tax, the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the employer and shall credit in payment of tax only the net amount then remaining.
In any action against a person for the recovery of pay-roll tax, a certificate in writing, signed by the Commissioner, a Second Commissioner, or a Deputy Commissioner, certifying that:
(a) the employer named in the certificate was liable to pay-roll tax for the period named in the certificate;
(b) an assessment of pay-roll tax was duly made against him;
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was duly served upon the employer; or
(e) the sum named in the certificate was at the date of the certificate due by the employer to the Queen on behalf of the Commonwealth in respect of pay-roll tax,
shall be
prima facie evidence of the facts stated in the certificate.
In any action for the recovery of pay-roll tax, evidence may be given by affidavit, but the Court may require the deponent to attend for the purpose of being cross-examined.
Any officer authorized in writing by the Commissioner, a Second Commissioner or a Deputy Commissioner, whether generally or in respect of any special proceedings, may appear on behalf of the Commissioner or a Deputy Commissioner before any County Court, District Court, Local Court or Court of Summary jurisdiction in any suit instituted in the name of the Commissioner or a Deputy Commissioner for the recovery of any tax unpaid, including any further or additional tax, or in any taxation prosecution under Part VIII, of the Act, and any officer so appearing shall be deemed to represent the Commissioner or a Deputy Commissioner, as the case may be, and shall be entitled to conduct the proceedings on his behalf and to give evidence.
A writing certified by the Commissioner, a Second Commissioner, or a Deputy Commissioner, to be a true copy of or a true extract from any assessment, determination, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or any officer of the Commissioner shall for all purposes be
prima facie evidence of the original of or from which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.
An objection under subsection (1) of section 39 of the Act shall be posted to or lodged with the Commissioner at the address from which notice of the decision, assessment or determination objected to was issued.
(1) The Commissioner, in referring a decision to a Board of Review in accordance with subsection (1) of section 40 of the Act, shall furnish the Board with a printed or typewritten statement, in quadruplicate, containing:
(a) the name and address for service of the employer requesting the reference;
(b) full details of the employer’s claim as made to the Commissioner; and
(c) the Commissioner’s reasons for disallowing the employer’s claim.
(2) The Commissioner shall at the same time furnish the employer with a copy of the statements referred to in subparagraphs (b) and (c) of the last preceding subregulation.
(1) The Chairman of a Board shall cause notices to be served upon the Commissioner and the employer of the date on which the review is to take place.
(2) Notice of a review shall be given not less than fourteen days prior to the date on which the review is to take place.
(3) A notice under this regulation may be served either personally or by post.
(1) A Board shall cause all references for the purpose of review by it to be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State or Territory.
(2) The sittings of a Board for the purpose of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.
(3) A Board shall not be required to sit on public holidays or during a yearly vacation commencing on the twenty-fifth day of December and ending on the twenty-first day of January.
(1) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.
(2) A review shall take place
in camera unless the employer otherwise requires.(3) Where a review takes place in public the decision shall be given at a public meeting of the Board.
(4) Either party to a review may nominate a person to represent him at the review.
(5) The Chairman of a Board may adjourn any review from time to time as he thinks fit.
(1) Subject to the next succeeding subregulation, a Board:
(a) shall take all oral evidence on oath or affirmation, and for that purpose the Chairman of the Board, or, in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations; and
(b) may receive, without formal proof, a document containing any statement or particular which, in the opinion of the Board, is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review) and may take into consideration such statement or particular.
(2) The Chairman of a Board may, by notice in writing, require any person:
(a) to furnish the Board with such information as, in the opinion of the Chairman, is necessary for the purpose of a review by the Board; and
(b) to attend and give evidence before the Board, or before any officer authorized by the Chairman of the Board in that behalf, concerning any matter relevant to the review, and may require him to produce all books, documents and other papers whatever in his custody or under his control relating thereto,
and the Chairman of the Board may require the information or evidence to be given on oath, and either orally or in writing, and for that purpose the Chairman or the officer authorized by him shall have power to administer oaths and affirmations.
(2A) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under this regulation, or to answer fully and truly any question put to him by the Chairman or other member of a Board in connexion with a review.
(3) The expenses to be allowed to any person required to attend and give evidence under this regulation shall be as prescribed by regulation 15:
Provided that where a person is so required to attend in consequence of a request made by or on behalf of an employer, the expenses of that person shall be payable by the employer.
(1) A Board shall forward copies of its decision on each review to the Commissioner and to the employer, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within sixty days after the receipt thereof.
(2) Upon the request of the Commissioner or the employer, made at the hearing, the Board, when giving its decision, shall state in writing its findings of fact and its reasons in law for the decision.
(3) The Board may, from time to time, compile and publish summaries of its decisions.
(1) The provisions of regulations 30 and 33 of these Regulations apply to and in relation to an application under section 16K of the Act as if references to a review were references to the hearing of an application.
(2) Sittings of a Board of Review for the purpose of hearing an application shall be held at a time and place fixed by the Chairman of the Board of Review.
(3) Subject to this Part, the hearing of an application by a Board of Review shall be conducted in such manner as the Chairman of the Board of Review directs.
(4) The Chairman of a Board of Review may adjourn the hearing of an application from time to time or from place to place.
(5) Except as provided by the next succeeding subregulation, the hearing of an application by a Board of Review shall not take place in public.
(6) The hearing of an application by a Board of Review may take place in public if the employer by whom the application was made so requests the Board and the Board is of opinion that the hearing of the application in public is unlikely to prejudice any persons, whether parties to the application or otherwise.
(7) The Commissioner and the employer by whom an application is made may each nominate a person to represent him at the hearing of the application.
(8) A Board of Review shall forward copies of a determination made by it under section 16K of the Act to the Commissioner and to the employer to whom the determination relates.
(9) In this regulation, unless the contrary intention appears,
application means an application that has been referred to a Board of Review under section 16K of the Act.
Subject to subregulation (3) of regulation 31 the members of a Board shall be in attendance on all week days at such place as is from time to time appointed by the Chairman for the performance of their duties.
Communications to a Board may be addressed to the Chairman of the Board in the care of the Commissioner or of any Deputy Commissioner of Taxation at whose office the employer concerned is obliged to furnish his returns of wages paid for pay-roll tax purposes.
In any proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner, a Second Commissioner, or a Deputy Commissioner, certifying that no return has been received from that person by any officer authorized by the Commissioner to receive returns at the place where, under these Regulations, the return should have been furnished, shall be
prima facie evidence that the defendant has failed or neglected duly to furnish a return.
In any proceedings against a person for failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner in pursuance of section 21 of the Act, a certificate in writing signed by the Commissioner, a Second Commissioner, or a Deputy Commissioner at the place at which the information was required to be furnished, certifying:
(a) that the defendant was required by the Commissioner by notice in writing to furnish the Commissioner with the information; and
(b) that the defendant failed or neglected duly to furnish the Commissioner with the information as and when required by the Commissioner;
shall be
prima facie evidence of the facts so certified.
(1) The manner in which a defendant in a taxation prosecution shall make an election under section 52 of the Act is by serving on the prosecutor and filing in the court in which the prosecution was instituted a notice in accordance with Form 4.
(2) The prosecutor shall exercise his option under section 52 of the Act by serving on the defendant and filing in the court in which the prosecution was instituted a notice specifying the court in which the case is to be tried.
(3) The proper office of the court in which the prosecution was instituted shall, forthwith after the prosecutor has exercised his option in accordance with this regulation, forward to the court to which the prosecution is removed all documents relating to the prosecution in the possession of the first-mentioned court.
(1) Every application, statement, return, certificate, claim, notice or other communication required by the Act or these Regulations to be made or forwarded to or furnished to the Commissioner shall be signed:
(a) in the case of an individual so required — in the name of that individual;
(b) in the case of trustees so required — in the name of any one or more of the trustees resident in Australia, or where there is no trustee resident in Australia, of the agent in Australia for the trustees;
(c) in the case of a company — in the name of the public officer of the company;
(d) in the case of the Crown in right of a State — by the officer or officers appointed under section 64 of the Act; and
(e) in the case of a municipal corporation, local governing body or any public authority — by the officer or officers duly authorized by the corporation, local governing body or authority concerned.
(2) Subject to the next succeeding subregulation, the documents specified in the last preceding subregulation shall be signed personally by the person in whose name they are required to be signed.
(3) Where it is not possible or practicable for the person specified in the last preceding subregulation personally to sign documents required to be signed in his name or where, on account of special circumstances, the Commissioner so permits, the person who is required to make, forward or furnish that document, or the directors of a company which is so required, may authorize in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.
(4) An authority under the last preceding subregulation is not effective in relation to a return, notice or other document required to be made, given or furnished at the office of the Deputy Commissioner for a State unless and until notice of the authority, accompanied by a specimen signature of the authorized person and a statement of the capacity in which the authorized person acts in the business of the person giving the authority, has been given to the Commissioner at that office by the person giving the authority.
(5) The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of a person to sign documents in pursuance of subregulation (3) of this regulation and direct that documents signed by that person under the authorization shall not be accepted.
(6) Every document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall be deemed to have been signed by that person.
(7) Notice of the cancellation of the authorization of any person under this regulation shall be given to the Deputy Commissioner to whom notice of the authorization was notified.
(8) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged):
(a) authorize, permit, suffer or procure to be signed otherwise than in his own name and by himself personally, or to be used unsigned; or
(b) be party or privy to, or be directly or indirectly concerned in, the signing otherwise than in his own name and by himself personally, or the use unsigned, of;
a document required by these Regulations to be signed either in his own name and by himself personally, or in his own name before the signature of some other person.
(9) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged), sign, or purport to sign, either in his own name, or in any other name, or use unsigned, a document required by these Regulations to be signed personally by, or in the name of, some other person.
Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
(1) Judicial notice shall be taken of the name and signature of each person who is, or was at any time, the Commissioner, a Second Commissioner or a Deputy Commissioner.
(2) A certificate, notice or other document bearing the printed or stamped name (including a facsimile of the signature) of the Commissioner, a Second Commissioner or a Deputy Commissioner in lieu of his signature shall, unless it is proved that the document was issued without his authority, be deemed to have been duly signed by him.
The notice of appointment of a public officer of a company referred to in paragraph (b) of section 65 of the Act shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the head office in Australia of the company is located, and shall be accompanied by a specimen signature of the public officer.
A person who furnishes a return, or who makes application under section 16K of the Act, shall, in the return or application, give an address for service in Australia.
Every person who has given an address for service and who subsequently changes that address shall, within one month after changing that address, give to the Commissioner, at the place where he furnished the return in which the address was given, notice in writing of his new address in Australia for service.
The address for service last given to the Commissioner by a person is, for all purposes of the Act and of these Regulations, his address for service, but, where no address for service has been given to the Commissioner, or where the departmental records disclose that the person has subsequently changed his address and he has not notified the Commissioner, either in the return or by separate written advice, of the change, then the address of the person, as described in any record in the custody of the Commissioner, is his address for service.
Any person who changes his address, and fails to give to the Commissioner notice of his new address in Australia for service, shall not be permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these Regulations.
Any notice or other communication by or on behalf of the Commissioner or of a Board of Review may be served upon any person:
(a) by causing it to be personally served on him; or
(b) by leaving it at his address for service; or
(c) by post, addressed to him at his address for service.
Any person committing a breach of these Regulations shall be guilty of an offence punishable on conviction by a fine of not less than One pound or more than Twenty pounds.
(1) In this regulation,
designated person means a person designated for the purposes of section 70 of the Act.(2) For the purposes of examining a person upon oath or affirmation for the purposes of section 70 of the Act, a designated person may administer an oath or take an affirmation.
(regulation 4)
Commonwealth of Australia
,
of ,
in the State of , do
solemnly and sincerely declare that, except in the performance of any duty
under the
in the State of
this day of , 19 .
Justice of the Peace for .
Commissioner for taking affidavits.
Commissioner for Declarations.
(regulation 5)
Commonwealth of Australia
The Commissioner of Taxation,
Office of the Deputy Commissioner of Taxation,
State of
APPLICATION FOR REGISTRATION AS EMPLOYER
Application is hereby made for the registration as an employer, in accordance with the requirements of section 17 of the Act, of the employer described hereunder and the particulars set out hereunder are furnished in connexion with the application: —
Name
of employer [
*INDIVIDUAL
Surname | Christian Names |
*PARTNERSHIP
Surname of each Partner | Christian Names of each Partner |
*OTHER EMPLOYER
Full Name |
*Use whichever is applicable.
2. | Name under which business or other activity is carried on | ||
3. | Full address where business or other activity is carried on | ||
4. | Nature of business or other activity | ||
5. | Address of Head Office (where the business or other activity is carried on in more than one State) | ||
6. | Date on which the present business or other activity was commenced in this State | ||
7. | * Was business acquired as a going concern? | ||
If so: Name of previous owner | |||
Date acquired | |||
8. | Concluding date of first week in which wages paid or payable exceeded £120 per week | ||
9. | Anticipated average monthly wage | ||
10. | males females. | ||
, the under-signed, declare the above particulars to be true.
this
day of , 19 .
Signature of | employer. public officer. authorized officer. |
* To be answered only if employer carries on a business.
Strike out whichever is inapplicable.
(regulation 8 (1))
Commonwealth of Australia
To the Commissioner of Taxation,
Office of the Deputy Commissioner of Taxation,
State of
RETURN OF WAGES PAID OR PAYABLE AND OF PAY-ROLL TAX FOR THE MONTH OF , 19 .
Submitted by —
1. | Name (in full) | |||||
2. | Address | |||||
3. |
| |||||
4. | Nature of business or other activity | |||||
5. | Concluding date of last period in previous return / /19 . | |||||
6. | Concluding date of last period in this return / /19 . | |||||
7. |
| |||||
8. |
| |||||
Wages paid or payable in respect of pay period ending in this month— | ||||||
.. .. .. .. £............ | ||||||
.. .. .. .. .. .. .. £............ | ||||||
.. £............ | ||||||
.. .. .. .. .. .. .. £............ | ||||||
.. .. .. .. £............ | ||||||
.. .. .. .. .. .. £............ | ||||||
£....... | ........ | .............. | ||||
| ||||||
| ||||||
| .. .. .. | £....... | ........ | .............. | |||
Tax at 2 1/2 per centum .. .. .. .. | £....... | ........ | .............. | |||
, of , the under-signed, declare that the above return is true in every particular.
this
day of , 19 .
Signature of | employer. * public officer. * authorized officer. * |
* Strike out whichever is inapplicable.
(regulation 39 (1))
Commonwealth of Australia
NOTICE OF ELECTION BY THE DEFENDANT TO HAVE A TAXATION PROSECUTION TRIED IN A HIGHER COURT
.
In the matter of a taxation prosecution in the Court at
wherein is prosecutor, and is
defendant, and wherein the defendant is charged
with a contravention of section of the
Notice
is hereby given that the defendant in the above-named prosecution elects,
pursuant to section 52 of the
day of , 19 .
(Signature of defendant or his
solicitor or counsel.)
To the above-named
Prosecutor and to the Court.
(regulation 3 (2A))
OFFICES OF DEPUTY COMMISSIONERS.
.. .. .. .. .. | London Stores Building, Elizabeth-street, Melbourne. |
.. .. | 21 Elizabeth-street, Sydney. |
.. .. .. . | 320-330 Adelaide-street, Brisbane. |
.. .. | The Advertiser Building, King William‑street, Adelaide. |
.. .. | 96-102 Barrack-street, Perth. |
.. .. .. .. | 77 Collins-street, Hobart. |
.. . | Sion House, Mitchell-street, Darwin. |
The Pay-Roll Tax Regulations (in force under the
1941 No. 121 | 28 May 1941 | 28 May 1941 | |
1942 No. 483 | 31 Oct 1942 | 31 Oct 1942 | — |
1944 No. 117 | 3 Aug 1944 | 3 Aug 1944 | — |
1956 No. 130 | 24 Dec 1956 | 24 Dec 1956 | — |
1962 No. 41 | 7 June 1962 | 7 June 1962 | — |
1979 No. 127 | 6 July 1979 | 6 July 1979 | — |
am. = amended rep. = repealed rs. = repealed and substituted |
R. 2.......................................... | rs. 1956 No. 130 |
rs. 1962 No. 41 | |
R. 3.......................................... | am. 1956 No. 130 |
Rr. 5, 6.................................... | am. 1956 No. 130 |
R. 7.......................................... | rs. 1942 No. 483 |
R. 8.......................................... | am. 1942 No. 483; 1956 No. 130 |
Rr. 9, 10.................................. | am. 1956 No. 130 |
R. 13........................................ | am. 1956 No. 130 |
R. 15........................................ | am. 1956 No. 130 |
| ad. 1962 No. 41 |
Rr. 16A–16E.......................... | ad. 1962. No. 41 |
R. 17........................................ | am. 1962 No. 41 |
R 18......................................... | am. 1956 No. 130 |
R. 22........................................ | am. 1962 No. 41 |
R. 24........................................ | am. 1956 No. 130; 1962 No. 41 |
Rr. 26, 27................................ | am. 1962 No. 41 |
Heading to Part V.................. | rs. 1962 No. 41 |
R. 28........................................ | rs. 1956 No. 130 |
am. 1962 No. 41 | |
R. 32........................................ | am. 1956 No. 130 |
R. 33........................................ | am. 1944 No. 117; 1956 No. 130 |
R. 34A..................................... | ad. 1962 No. 41 |
Rr. 37, 38................................ | am. 1962 No. 41 |
R. 39........................................ | rs. 1956 No. 130 |
R. 40........................................ | am. 1956 No. 130; 1962 No. 41 |
R. 42........................................ | rs. 1956 No. 130 |
am. 1962 No. 41 | |
R. 43........................................ | rs. 1944 No. 117 |
R. 44........................................ | rs. 1962 No. 41 |
R. 46........................................ | rs. 1956 No. 130 |
R. 49........................................ | ad. 1944 No. 117 |
am. 1956 No. 130 | |
R. 50........................................ | ad. 1979 No. 127 |
The Schedule......................... | am. 1942 No. 483 |
rep. 1956 No. 130 | |
First Schedule........................ | ad. 1956 No. 130 |
... Forms 1–3........................... | 1941 No. 121 |
rs. 1956 No. 130 | |
... Form 4................................. | 1941 No. 121 |
rs. 1942 No. 483; 1956 No. 130 | |
... Form 5–9............................. | 1941 No. 121 |
rep. 1956 No. 130 | |
Second Schedule.................. | ad. 1956 No. 130 |
rs. 1962 No. 41 |
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