Pay-roll Tax (Territories) Act 1971

Pay‑roll Tax (Territories) Act 1971

Act No. 78 of 1971 as amended

[Note: This Act was repealed by Act No. 8 of 2007 on 15 March 2007]

This compilation was prepared on 14 November 2000
taking into account amendments up to Act No. 62 of 1987

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

1 Short title [see Note 1]...........................

2 Commencement [see Note 1].......................

2A Termination of tax..............................

3 Imposition of pay‑roll tax....................

4 Incorporation.................................

Notes 

An Act to impose a tax upon certain wages related to the Australian Capital Territory

1  Short title [see Note 1]

  This Act may be cited as the Pay‑roll Tax (Territories) Act 1971.

2  Commencement [see Note 1]

  This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the date of commencement of the Pay‑roll Tax (Termination of Commonwealth Tax) Act 1971.

2A  Termination of tax

  This Act does not impose tax on wages that become payable on or after the termination day.

3  Imposition of pay‑roll tax

 (1) Tax payable in accordance with the Pay‑roll Tax (Territories) Assessment Act 1971‑1972 in respect of any wages is imposed by this Act:

 (a) in the case of wages that became payable before 1 September 1973—at the rate of 21/2 per centum of the wages;

 (b) in the case of wages that became payable on or after 1 September 1973 and before 1 July 1974—at the rate of 31/2 per centum of the wages;

 (c) in the case of wages that become payable on or after 1 July 1974 and before 1 December 1974—at the rate of 41/2 per centum of the wages; and

 (d) in the case of wages that become payable on or after 1 December 1974 and before the termination day—at the rate of 5 per centum of the wages.

 (2) For the purposes of this Act, wages paid before the day on which they would otherwise have become payable shall be deemed to have become payable on that day.

4  Incorporation

  The Pay‑roll Tax (Territories) Assessment Act 1971 is incorporated and shall be read as one with this Act.

Notes to the Pay-roll Tax (Territories) Act 1971

Note 1

The Pay-roll Tax (Territories) Act 1971 as shown in this compilation comprises Act No. 78, 1971 amended as indicated in the Tables below.

Table of Acts

(a) The Pay‑roll Tax (Territories) Act 1971 was amended by section 60 only of the Taxation Laws Amendment Act (No. 2) 1987, subsection 2(8) of which provides as follows:

 (8) Part VIII shall come into operation on a day, or respective days, to be fixed by Proclamation.

Table of Amendments