Pay‑roll Tax (State Taxation of Commonwealth Authorities) Act 1971
No. 104 of 1971
An Act relating to Liability for State Pay‑roll Tax of certain Commonwealth authorities
[Assented to 30 November 1971]
The Parliament of Australia enacts:
This Act may be cited as the Pay‑roll Tax (State Taxation of Commonwealth Authorities) Act 1971.
This Act shall be deemed to have come into operation on the date of commencement of the Pay‑roll Tax (Termination of Commonwealth Tax) Act 1971.
(1) In this Act:
Commonwealth authority means an authority or body constituted or established by an Act.
Commonwealth authority subject to Commonwealth pay‑roll tax means a Commonwealth authority:
(a) that was registered as an employer under the Pay‑roll Tax Assessment Act 1941‑1969; or
(b) in respect of which an application for registration as an employer under that Act was pending, immediately before the commencement of this Act.
pay‑roll tax law, in relation to a State, means a law of that State that relates to the imposition, assessment and collection of a tax on wages.
(2) For the purposes of this Act, an authority or body continued in existence by an Act shall be deemed to be constituted by that Act.
Where the Act that constitutes or establishes a Commonwealth authority, being a Commonwealth authority subject to Commonwealth pay‑roll tax, contains provision:
(a) to the effect that the Commonwealth authority is not subject to taxation under a law of a State to which the Commonwealth is not subject; or
(b) to the effect that the Commonwealth authority is not, except with respect to stamp duty, subject to taxation under a law of a State to which the Commonwealth is not subject,
that provision does not have effect in relation to taxation under the pay‑roll tax law of that State.