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Pay-roll Tax (Territories) Assessment Act 1971
No. 77, 1971
No longer in force
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Administered by
Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts
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C2004C00329
02 October 2001
-
14 March 2007
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Part I—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
4 Interpretation
4A Application of the Criminal Code
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Part II—Administration
5 Administration of Act
5A Transfer of administration from Commonwealth Commissioner
7A Annual report
8 Secrecy
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Part III—Liability to taxation
9 Pay-roll Tax (Territories) Act 1971
10 Pay-roll tax
11 Liability to pay tax
12 General exemption
13 Exemption from tax
14 Refund or rebate of tax on annual adjustment
15 Special provisions applicable to refund or rebate in respect of commencing period
15A Tax payable on annual basis
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Part IV—Registration and returns
16 Registration
17 Returns
18 Exemption from furnishing returns
19 Further returns
20 Commissioner to obtain information and evidence
21 Returns deemed to be furnished
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Part IVA—Grouping provisions
21A Interpretation
21B Grouping of corporations
21C Grouping where employees used in another business
21D Grouping of commonly controlled businesses
21E Smaller groups subsumed into larger groups
21F Exclusion of persons from groups
21G Designated group employer
21H Nominated deduction
21J Annual adjustments
21K Part-year adjustments
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Part V—Collection and recovery of tax
22 Time for payment of tax
23 Assessments
24 Reduction of tax upon amendment of assessment
25 Refunds
25A Employer leaving Australia
26 Time to pay—extensions and instalments
27 Penalty for unpaid tax
28 Recovery of tax
29 Substituted service
30 Liquidator to give notice
31 Agent for absentee principal winding-up of business
32 Where tax not paid during lifetime
34 Where no administration of estate of deceased employer
35 Joint taxpayers
36 Commissioner may collect tax from person owing money to employer
37 Evidence
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Part VII—Penalty tax
42 Penalty for failure to furnish return etc.
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Part IX—Miscellaneous
63 Objections
64 Public officer of company
65 Agents and trustees
66 Person in receipt or control of money for absentee
67 Books, accounts etc. to be preserved
68 Access to books etc.
69 Release of employers in cases of hardship
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70 Regulations
Notes to the STYLEREF ShortT \* MERGEFORMAT Pay-roll Tax (Territories) Assessment Act 1971