Pay-roll Tax Assessment Amendment Act 1979

Overview

The Pay-roll Tax Assessment Amendment Act 1979 is a legislative measure that amends the Pay-roll Tax Assessment Act 1941. Enacted by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, the Act was introduced to address certain shortcomings in the original Act, specifically relating to the procedures for handling appeals and applications under the payroll tax regime. The Act replaces references to outdated departments and officials with current equivalents, ensuring the provisions remain relevant and effective. The policy objective appears to be to streamline the administrative processes associated with payroll tax assessments, enhancing efficiency and potentially mitigating hardship for employers through the more direct involvement of designated persons within the Department of Treasury or as members of a Board of Review. This amendment thus seeks to modernise and clarify the framework for payroll tax assessments and reviews.

Scope and Application

The Pay-roll Tax Assessment Amendment Act 1979 amends section 70 of the Pay-roll Tax Assessment Act 1941. This Act applies to employers who are subject to payroll tax obligations under the Principal Act and specifically addresses the procedures for handling hardship cases by revising the roles and responsibilities within the Board of Review process. It also designates the Department of Finance as the relevant authority for certain administrative functions, replacing the former Secretary to the Treasury role. The Act has a national reach, as it pertains to payroll tax assessment across the Commonwealth of Australia. While the Act itself does not specify any exclusions or exemptions, it allows for the designation of specific persons to handle classes of applications, potentially enabling flexibility in the application process. The Act extends its application through the designation of officers and the alteration of procedural aspects, which can be further detailed in subordinate instruments or administrative guidelines issued under the authority of the Act.

Key Provisions

The Pay-roll Tax Assessment Amendment Act 1979 primarily focuses on amending Section 70 of the Pay-roll Tax Assessment Act 1941 (referred to as the Principal Act in the new Act). It introduces changes to the procedures for releasing employers in cases of hardship. Specifically, it modifies the roles and responsibilities within the review process by substituting new entities and officials (Section 3). The Secretary to the Department of Finance now has a role, replacing the Secretary to the Treasury, and the Board of Review is now responsible for the review process instead of a member of such a board. Additionally, the role of handling applications is assigned to a 'designated person' who can be either a member of the Board or an officer from the Department of Treasury (Section 3(a)-(i)). The Act imposes specific obligations on various parties involved in the review process. For example, the 'designated person' is tasked with examining the application, taking an oath or affirmation, and submitting a comprehensive report to the Board, including all relevant facts and records (Section 3(4)-(9)). This report must highlight any facts that the designated person believes are particularly significant to the application. The designated person is also required to draw the attention of the Board to these facts, ensuring that the Board has all necessary information to make an informed decision. Failure to comply with the provisions of this Act can result in various consequences. Although the Act does not explicitly state specific offences or penalties, breaches of the amended procedures could potentially lead to legal challenges or administrative actions. The severity of these consequences would depend on how the courts interpret the intent and requirements of the new provisions. The maximum penalties for such breaches are not detailed within the Act itself but would be governed by the general legal principles applicable to administrative law and the specific context in which the breach occurs.