Federal Register of Legislation - Australian Government

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Act No. 2 of 1979 as made
An Act relating to the liability of certain Commonwealth authorities to pay Northern Territory pay-roll tax.
Administered by: Treasury
Date of Assent 27 Feb 1979

Commonwealth Authorities (Northern Territory Pay-roll Tax) Act 1979

No. 2 of 1979

An Act relating to the liability of certain Commonwealth authorities to pay Northern Territory pay-roll tax.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Commonwealth Authorities (Northern Territory Pay-roll Tax) Act 1979.

Commencement

2. This Act shall be deemed to have come into operation on 1 July 1978.

Interpretation

3. (1) In this Act

“Commonwealth authority” means an authority or body constituted or established by an Act;

“Commonwealth authority subject to pay-roll tax” means a Commonwealth authority

(a) that was registered as an employer under the Pay-roll Tax (Territories) Assessment Act 1971 or in respect of which an application for registration as an employer under that Act was pending; or

(b) that was registered as an employer under the pay-roll tax law of a State or in respect of which an application for registration as an employer under the pay-roll tax law of a State was pending,

immediately before the commencement of this Act;

“pay-roll tax law”, in relation to the Commonwealth, a State or the Northern Territory, means a law of the Commonwealth, of the State or of the Northern Territory, as the case may be, that relates to the imposition, assessment and collection of a tax upon 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.

Liability of Commonwealth authorities for Northern Territory pay-roll tax

4. (1) Where the Act that constitutes or establishes a Commonwealth authority, being a Commonwealth authority subject to pay-roll tax, contains provision

(a) to the effect that the Commonwealth authority is not subject to taxation under a law of a State or Territory to which the Commonwealth is not subject; or

(b) to the effect that the Commonwealth authority is not, except with respect to taxation of a kind specified in the Act, subject to taxation under a law of a State or Territory to which the Commonwealth is not subject,

that provision does not have effect in relation to taxation under the payroll tax law of the Northern Territory.

(2) Where

(a) the Act that constitutes or establishes a Commonwealth authority, being a Commonwealth authority subject to pay-roll tax, contains a provision (in this sub-section referred to as the “relevant provision”) to the effect that

(i) except under a law specified in regulations made under the Act, the Commonwealth authority is not, under a law of a State or Territory, subject to taxation, or is not, under a law of a State or Territory, subject to taxation other than taxation of a kind specified in the Act; or


 

(ii) except under a law specified in regulations made under the Act, the Commonwealth authority is not, under a law of the Commonwealth or of a State or Territory, subject to taxation, or is not, under a law of the Commonwealth or of a State or Territory, subject to taxation other than taxation of a kind specified in the Act; and

(b) immediately before the commencement of this Act, regulations under the Act made for the purposes of the relevant provision were in force specifying

(i) in a case to which sub-paragraph (a) (i) applies—a payroll tax law of a State; or

(ii) in a case to which sub-paragraph (a) (ii) applies—a payroll tax law of the Commonwealth or of a State,

the relevant provision has effect as if the pay-roll tax law of the Northern Territory were also specified in regulations made under the Act for the purposes of the relevant provision.