Statutory Rules 1984 No. 1731
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Pay-roll Tax (Territories) Regulations
WHEREAS sub-section 70 (1A) of the Pay-roll Tax (Territories) Assessment Act 1971 provides that before making regulations for the purpose of the definition of “relevant amount” in sub-section 12 (9), paragraphs 14 (4C) (a) and (b) and sub-section 16 (1) of that Act, the Governor-General shall take into consideration any recommendation with respect to an amount to be so prescribed made to the Treasurer by the Minister of State for Territories and Local Government:
NOW THEREFORE 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 and Local Government, hereby make the following Regulations under the Pay-roll Tax (Territories) Assessment Act 1971.
Dated 26 July 1984.
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 1984.
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 $10,833.33 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 $130,000 is prescribed in relation to the financial year that commenced on 1 July 1983 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 1983, to be applicable to the period that commenced on 1 January 1984 and ended on 30 June 1984.
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 $2,500 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.
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NOTE
1. Notified in the Commonwealth of Australia Gazette