Pay-roll Tax Assessment (No. 2)

No. 88 of 1967

An Act to Exempt from Pay-roll Tax Wages paid by the Australian-American Educational Foundation.

[Assented to 8 November 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 (No. 2) 1967.

(2.) The Pay-roll Tax Assessment Act 1941–1966, as amended by the Pay-roll Tax Assessment Act 1967, is in this Act referred to as the Principal Act.

(3.) Section 1 of the Pay-roll Tax Assessment Act 1967 is amended by omitting sub-section (2.).

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

Commencement.

2. This Act shall be deemed to have come into operation on the twenty-eighth day of August, One thousand nine hundred and sixty-four.

Exemption from tax.

3. Section 15 of the Principal Act is amended by omitting paragraph (h) and inserting in its stead the following paragraph:—

“(h) by the Australian-American Educational Foundation;”.

Saving.

4. The reference in paragraph (h) of section 15 of the Principal Act as amended by this Act to the Australian-American Educational Foundation shall, in relation to the period commencing on the twenty-eighth day of August, One thousand nine hundred and sixty-four, and ending on the day on which this Act receives the Royal Assent, be read as including a reference to the United States Educational Foundation in Australia.