Statutory Rules
1985 No. 1851
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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
30 July 1985.
N. M. STEPHEN
Governor-General
By His Excellency’s Command,
PAUL KEATING
Treasurer
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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 1985.
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
$14,166.67 is prescribed.
Prescribed
amount—paragraph 14 (4C) (a) of the Act
5. (1) For the purposes of
paragraph 14 (4C) (a) of the Act, the amount of $170,000 is prescribed in
relation to the financial year that commenced on 1 July 1984 and each
succeeding financial year.
(2) The amount prescribed in
sub-regulation (1) is declared, in relation to the financial year that
commenced on 1 July 1984, to be applicable to the period that commenced on 1
January 1985 and ended on 30 June 1985.
Prescribed
rate—sub-section 16 (1) of the Act
6. (1) For the purposes of
sub-section 16 (1) of the Act, the rate of $3,269.23 per week is prescribed.
(2) The amount prescribed in
sub-regulation (1) applies in relation to the month that commenced on the date
of commencement of these Regulations and to each subsequent month.
Repeal of former
Pay-roll Tax (Territories) Regulations
7. Statutory Rules 1984 No.
173 are repealed.
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NOTE
1.
Notified in the Commonwealth of Australia
Gazette