Pay-roll Tax (Territories) Assessment Amendment Act (No. 2) 1979 (Cth)

Pay-roll Tax (Territories) Assessment

Amendment Act (No. 2) 1979

No. 64 of 1979

An Act to amend section 69 of the Pay-roll Tax (Territories) Assessment Act 1971.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Pay-roll Tax (Territories) Assessment Amendment Act (No. 2) 1979.

(2) The Pay-roll Tax (Territories) Assessment Act 1971 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Release of. employers in cases of hardships

3. Section 69 of the Principal Act is amended—

(a) by omitting sub-section (4) and substituting the following sub-sections:

“(4) An application that is referred to a Board of Review under sub-section (3) shall be dealt with in accordance with sub-sections (5) to (10) (inclusive) by a person (in this section referred to as the ‘designated person’) who—

(a) is a member of that Board (who may be the Chairman of that Board); or

(b) is an officer of the Department of the Treasury who performs administrative duties for that Board,

and is designated by the Chairman of that Board.

“(4a) A designation for the purposes of sub-section (4) may be a designation of a person as the person who is to deal with applications included in a class of applications.”;

(b) by omitting from sub-sections (5) and (6) “member of the Board of Review”, (wherever occurring) and substituting “designated person”;

(c) by inserting in sub-section (6) “employed in the Australian Taxation Office” after “an officer”;

(d) by omitting from sub-sections (7), (8) and (9) “member of the Board of Review” (wherever occurring) and substituting “designated person”; and

(e) by omitting sub-section (11).