Statutory
Rules 1986 No. 1891
Pay-roll
Tax (Territories) Regulations
I,
THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice
of the Federal Executive Council and after consideration of the recommendation
made to the Treasurer by the Minister of State for Territories pursuant to
sub-section 70 (1A) of the Pay-roll Tax (Territories) Assessment Act 1971, hereby make the following Regulations under
that Act.
Dated
17 July 1986.
N.M.STEPHEN
Governor-General
By His Excellency’s
Command,
Treasurer
Citation
1. These Regulations may
be cited as the Pay-roll Tax (Territories) Regulations.
Commencement
2. These Regulations shall
be deemed to have come into operation on 1 July 1986.
Interpretation
3. In these Regulations, “the
Act” means the Pay-roll Tax (Territories) Assessment Act 1971.
Prescribed
amount—sub-section 12 (9) of the Act
4. For the purposes of the
definition of “relevant amount” in sub-section 12 (9) of the Act, the amount of
$16,666.67 is prescribed.
Prescribed
amount—paragraph 14 (4c) (a) of
the Act
5. For the purposes of
paragraph 14 (4c) (a) of the Act,
the amount of $200,000 is prescribed in relation to the financial year
commencing on 1 July 1986 and each subsequent financial year.
(S.R. 71/86)—Cat No. 10/11.6.1986
Prescribed
rate—sub-section 16 (1a) of the
Act
6. (1) For the purposes of sub-section 16 (1A) of the Act, the rate of
$3,846.15 per week is prescribed.
(2) The amount prescribed in
sub-regulation (1) applies in relation to the month commencing on the date of
commencement of these Regulations and to each subsequent month.
Repeal
of former Pay-roll Tax (Territories) Regulations
7. Statutory Rules 1985
No. 185 are repealed.
NOTE
1. Notified in the Commonwealth
of Australia Gazette on 25 July 1986.
Printed
by Authority by the Commonwealth Government Printer