Pay-roll Tax (Territories) Assessment Amendment Act 1982

Pay-roll Tax (Territories) Assessment Amendment Act 1982

No. 128 of 1982

An Act to amend the Pay-roll Tax (Territories) Assessment Act 1971

[Assented to 13 December 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Pay-roll Tax (Territories) Assessment Amendment Act 1982.

(2) The Pay-roll Tax (Territories) Assessment Act 19711 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the first day of the month in which it receives the Royal Assent.

General exemption

3. (1) Section 12 of the Principal Act is amended—

(a) by omitting from paragraph (3) (a) “the amount of $6,700” and substituting “the relevant amount”;

(b) by omitting from sub-sections (4) and (7) “$6,700” and substituting “the relevant amount”; and

(c) by omitting sub-section (9) and substituting the following sub-section:

“(9) In this section—

‘relevant amount’ means $10,000 or such higher amount as is prescribed;

‘tax’ means tax referred to in section 10.”.

(2) Subject to sub-section (3), the amendments of section 12 of the Principal Act made by sub-section (1) apply in relation to a return or assessment in respect of a month or other period that commences on or after the date of commencement of this Act (in this sub-section referred to as the “commencement date”) or that commenced before, but ends on or after, the commencement date, but, for the purposes of the application of section 12 of the Principal Act as amended by sub-section (1) in relation to a return or assessment (other than a return or assessment referred to in sub-section (4)) in respect of a month or other period (in this sub-section referred to as the “month or period of the return”) that commenced before, and ends on or after, the commencement date, the return or assessment shall, except as otherwise provided by regulations made under paragraph 70 (1) (d) of the Principal Act as amended by this Act, be taken to relate to 2 periods, one period being the period that commenced on the commencement of the month or period of the return and ended on the day prior to the commencement date, and the other period being the period commencing on the commencement date and ending on the last day of the month or period of the return.

(3) Where a return or assessment relates to the whole of the financial year ending on 30 June 1982, sub-section (2) applies as if this Act had come into operation on 1 September 1981.

(4) In relation to a return or assessment that relates to the whole of the financial year ending on 30 June 1983, the amendments of section 12 of the Principal Act made by sub-section (1) shall be deemed to have come into operation on 1 July 1982.

Refund or rebate of tax on annual adjustment

4. Section 14 of the Principal Act is amended—

(a) by omitting from paragraph (4a) (e) “and” (last occurring); and

(b) by omitting paragraph (f) and substituting the following paragraphs:

“(f) in respect of the financial year that commenced on 1 July 1981—the amount ascertained by deducting from the aggregate of $13,400 and $100,000 an amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds that aggregate; and

(g) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where the relevant amount in

relation to that year is ascertained in accordance with sub-section (4d) or (4e) and sub-section (4f) does not apply—the amount ascertained by deducting from that relevant amount the amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds that relevant amount; and

(h) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where, in accordance with sub-section (4f), there are 2 or more relevant amounts applicable to periods in that year—the amount ascertained by-

(i) calculating, in respect of the relevant amount applicable to each of those periods, an amount in accordance with the formula—

where—

a is the number of months during that period: and

b is that relevant amount; and

(ii) deducting from the sum (in this sub-paragraph referred to as the ‘relevant total’) of the amounts so calculated the amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the relevant total.”;

(c) by omitting from paragraph (4b) (e) “and” (last occurring);

(d) by omitting paragraph (f) and substituting the following paragraphs:

“(f) in respect of the financial year that commenced on 1 July 1981—the amount that would be the prescribed amount referred to in sub-section (4a) in respect of that financial year if the employer had been an employer in Australia during the whole of the financial year and if—

(i) where the employer was an employer in Australia during a period (in this sub-paragraph referred to as the ‘employment period’) that is the whole or a part of the period that commenced on 1 July 1981 and ended on 31 August 1981 (whether or not the employer was an employer in Australia during any other part of the financial year)—the reference in paragraph (4a) (f) to $13,400 were a reference to the amount that bears to $13,400 the same proportion as the employment period bears to 2 months; and

(ii) where the employer was an employer in Australia during a period (in this sub-paragraph referred to as

the ‘employment period’) that is the whole or a part of the period commencing on 1 September 1981 and ending on 30 June 1982 (whether or not the employer was an employer in Australia during any other part of the financial year) the reference in paragraph (4a) (f) to $100,000 were a reference to the amount that bears to $100,000 the same proportion as the employment period bears to 10 months;

(g) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where the relevant amount in relation to that year is ascertained in accordance with sub-section (4d) or (4e) and sub-section (4f) does not apply the amount that would be the prescribed amount referred to in sub-section (4a) in respect of the financial year if the employer had been an employer in Australia during the whole of the financial year and if each reference in paragraph (4a) (g) to the relevant amount were a reference to the amount that bears to that relevant amount the same proportion as the part of the year during which the employer was an employer in Australia bears to the whole of the financial year; and

(h) in respect of a financial year subsequent to the financial year that commenced on 1 July 1981, where, in accordance with sub-section (4f), there are 2 or more relevant amounts applicable to periods in that year the amount ascertained by performing the calculation required by sub-paragraph (4a) (h) (i) and by

(i) calculating, in respect of each of those periods (in this sub-paragraph referred to, in each case, as the ‘relevant period’) during the whole or part of which the employer was an employer in Australia, the amount that bears to the amount calculated under that sub-paragraph in relation to that period the same proportion as the period in the relevant period during which the employer was an employer in Australia bears to the relevant period: and

(ii) deducting from the sum (in this sub-paragraph referred to as the ‘relevant total’) of the amounts so calculated the amount of $2 for each amount of $3 included in the amount by which the amount of the total wages paid by the employer in respect of the financial year exceeds the relevant total.”: and

(e) by inserting after sub-section (4b) the following sub-sections:

“(4c) The regulations may at any time-

(a) prescribe an amount greater than $120,000 in relation to a financial year subsequent to the financial year that commenced on 1 July 1981; and

(b) declare that an amount so prescribed in relation to a year is applicable to a specified period in that year (being a period commencing on the first day of a month).

“(4d) Where an amount is not prescribed under paragraph (4c) (a) in relation to a financial year, the relevant amount in relation to that year shall be taken to be $ 120,000.

“(4e) Where an amount is prescribed under paragraph (4c) (a) in relation to a financial year, but that amount is not declared under paragraph (4c) (b) to be applicable to a specified period in that year, the relevant amount in relation to that year shall be taken to be that amount.

“(4f) Where an amount is prescribed under paragraph (4c) (a) in relation to a financial year and that amount is declared under paragraph (4c) (b) to be applicable in relation to a specified period in that year—

(a) that amount shall be taken to be the relevant amount applicable to that period; and

(b) the relevant amount applicable to any period in that year to which an amount so prescribed is not so declared applicable shall be taken to be $120,000.”.

Registration

5. (1) Section 16 of the Principal Act is amended by omitting from sub-section (1) “$1,500 per week” and substituting “$2,250 per week or such higher rate as is prescribed”.

(2) The amendment of section 16 of the Principal Act made by sub-section (1) applies in relation to the month that commenced on the date of commencement of this Act and to each subsequent month.

Regulations

6. Section 70 of the Principal Act is amended

(a) by omitting from paragraph (1) (a) “and” (last occurring):

(b) by adding at the end of sub-section (1) the following paragraphs:

“(c) for the purposes of the definition of ‘relevant amount’ in sub-section 12 (9), paragraphs 14 (4c) (a) and (b) and sub-section 16 (1); and

(d) making such consequential and transitional provisions as are necessary for the purposes of the application of regulations made under paragraph (c).”;

(c) by inserting after sub-section (1) the following sub-section:

“(1a) Before making regulations under paragraph (1) (c), the Governor-General shall take into consideration any recommendation with respect to an amount to be prescribed under that paragraph made to the Minister by the Minister for the Capital Territory.”.

Formal amendments

7. The Principal Act is amended as set out in the Schedule.

SCHEDULE Section 7

FORMAL AMENDMENTS

SCHEDULE—continued

SCHEDULE—continued

NOTE

1. No. 77, 1971, as amended. For previous amendments, see No. 66, 1972; No. 216, 1973; No. 172, 1976; Nos. 55 and 62, 1978; Nos. 10, 19 and 64, 1979; Nos. 11 and 134, 1980; and No. 69, 1981.