Pay-roll Tax Assessment

No. 20 of 1967

An Act relating to the Exemption from Pay-roll Tax of Wages paid by certain Representatives of Governments of Countries other than Australia.

[Assented to 12 May 1967]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Pay-roll Tax Assessment Act 1967.

(2.) The Pay-roll Tax Assessment Act 1941–1966, as amended by this Act, may be cited as the Pay-roll Tax Assessment Act 1941–1967.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Exemption from tax.

3. Section 15 of the Pay-roll Tax Assessment Act 1941–1966 is amended by omitting from sub-paragraph (i) of paragraph (c) the words “diplomatic, consular or other representative” and inserting in their stead the words “consular or other representative (other than a diplomatic representative)”.