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Pay-roll Tax Assessment Act 1941
No longer in force
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Department of the Treasury
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C2004C00285
16 December 1995
-
13 September 2006
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Part I—Preliminary
1 Short title [see Note 1]
3 Interpretation
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Part II—Administration
4 Commissioner
6 Powers of Second Commissioner
9 References to Commissioner
10 Report by the Commissioner
11 Officers to observe secrecy
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Part III—Liability to Taxation
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Division 1—General
12 Pay-roll tax
13 Liability to pay tax
14 General exemption
15 Exemption from tax
16 Annual adjustment of tax
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Division 2—Rebate of tax by reference to exports
16A Interpretation
16B Exports of certain components
16C Ascertainment of increase in export sales
16D Changes in ownership of business etc.
16E Rebate entitlements
16F Rebates
16G Limit and order of rebates
16H Alternative basis for rebate for 1968-69 because of currency devaluation
16J Claims
16K Determinations
16L Amendment of determinations
16M Allowance of rebates
16N Declarations regarding goods exported
16P Notice to Commissioner as to incorrect declarations
16Q Review of base period export sales
16R Review of amounts added to value of export sales for base period under section 16D
16S Export certificates
16T Certain arrangements and transactions
16U Obtaining rebate by fraud
16V Businesses conducted by States
16W Elections by marketing authorities
16X Gold
16XA Certain gold deemed not to have been acquired from Reserve Bank
16Y Amounts to be expressed in Australian currency
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Part IV—Registration and returns
17 Registration
18 Returns
19 Exemption from furnishing returns
20 Further returns
21 Power to obtain information and evidence
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Part V—Collection and recovery of tax
22 Time for payment of tax
23 Assessments
24 Refunds
25 Employer leaving Australia
26 Time to pay—extensions and instalments
27 Penal tax
28 Recovery of tax
29 Substituted service
30 Liquidator to give notice
31 Agent for absentee principal winding-up business
32 Where tax not paid during lifetime
33 Provision for payment of tax by executors and administrators
34 Recovery of tax paid on behalf of another person
35 Contributions from joint taxpayers
36 Commissioner may collect tax from person owing money to employer
37 Evidence
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Part VI—Objections and appeals
39 Objections
40 Request for reference
40A Applications for extension of time
40B Consideration of applications for extension of time for lodging objections
40C Consideration of applications for extension of time for lodging requests for reference
40D Reference to Tribunal
40E Notice to refer
40F Procedure on review
40G Implementation of decisions
41 Pending review or appeal not to affect assessment etc.
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Part VII—Penal provisions
42 Offences
43 Additional tax in certain cases
44 False declarations
45 Avoiding taxation
46 Time for commencing prosecutions
47 Penalties not to relieve from tax
48 Obstructing officers
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Part VIII—Taxation prosecutions
49 Taxation prosecutions
50 How instituted
51 Evidence of authority to institute proceedings
52 Defendant to have right of trial in High or State Court
53 Prosecution in accordance with Practice Rules
54 State Court practice
55 Information, etc., to be valid if in words of Act
56 No objection for informality
57 Conviction not to be quashed
58 Protection to witnesses
59 Averment of prosecutor sufficient
60 Minimum penalties
61 Treatment of convicted offenders
62 Release of offenders
63 Parties may recover costs
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Part IX—Miscellaneous
64 Application of Act to State
65 Public officer of company
66 Agents and trustees
67 Person in receipt or control of money for absentee
68 Books, accounts etc. to be preserved
69 Access to books etc.
70 Release of employers in cases of hardship
71 Regulations
The Schedules
First Schedule—Table for ascertaining the prescribed ratio for the purposes of section 16X
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Second Schedule—Commonwealth of Australia
Notes to the STYLEREF ShortT \* MERGEFORMAT Pay-roll Tax Assessment Act 1941
