PAY-ROLL TAX (TERRITORIES) ACT 1974
No. 109 of 1974
An Act to amend the Pay-roll Tax (Territories) Act 1971-1973.
BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—
Short title and citation.
1. (1) This Act may be cited as the Pay-roll Tax (Territories) Act 1974.
(2) The Pay-roll Tax (Territories) Act 1971-1973, as amended by this Act, may be cited as the Pay-roll Tax (Territories) Act 1971-1974.
Commencement.
2. This Act shall come into operation on 1 December 1974.
Imposition of pay-roll tax.
3. Section 3 of the Pay-roll Tax (Territories) Act 1971-1973 is amended by omitting paragraphs (b) and (c) of sub-section (1) and substituting the following paragraphs:—
“(b) in the case of wages that became payable on or after 1 September 1973 and before 1 July 1974—at the rate of 3½ 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 4½ per centum of the wages; and
(d) in the case of wages that become payable on or after 1 December 1974—at the rate of 5 per centum of the wages.