Federal Register of Legislation - Australian Government

Primary content

Act No. 96 of 1995 as made
An Act relating to the liability of certain Commonwealth authorities to pay Australian Capital Territory pay-roll tax
Administered by: Treasury
Date of Assent 05 Sep 1995

Commonwealth Coat of Arms of Australia

Commonwealth Authorities (Australian Capital Territory Pay-roll Tax) Act 1995

No. 96 of 1995

 

An Act relating to the liability of certain Commonwealth authorities to pay Australian Capital Territory pay-roll tax

[Assented to 5 September 1995]

The Parliament of Australia enacts:

PART 1—PRELIMINARY

Short title

1.     This Act may be cited as the Commonwealth Authorities (Australian Capital Territory Pay-roll Tax) Act 1995.


 

Commencement

2.     This Act commences on the day on which it receives the Royal Assent.

Interpretation

3.(1) In this Act:

“Commonwealth authority” means an authority or body that:

(a) was established by an Act; and

(b) immediately before the commencement of the Payroll Tax Act 1987 of the Australian Capital Territory, was registered as an employer, or had an application for registration pending, under:

(i) the Pay-roll Tax (Territories) Assessment Act 1971; or

(ii) the pay-roll tax law of a State or Territory;

Note: The Payroll Tax Act 1987 of the Australian Capital Territory commenced on 1 August 1987.

"pay-roll tax law" means a law that relates to the imposition, assessment and collection of a tax on wages.

(2) For the purposes of this Act, a Commonwealth authority constituted or continued in existence by an Act is taken to be established by that Act.

PART 2—LIABILITY OF CERTAIN COMMONWEALTH AUTHORITIES TO PAY AUSTRALIAN CAPITAL TERRITORY PAY-ROLL TAX

Exempting provision not involving regulations

4.(1) This section applies to a Commonwealth authority if its establishing Act contains a provision:

(a) to the effect that the 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, except for taxation of a specified kind, the authority is not subject to taxation under a law of a State or Territory to which the Commonwealth is not subject.

(2) The provision does not have effect in relation to tax that is payable under the Payroll Tax Act 1987 of the Australian Capital Territory.

Exempting provision involving regulations

5.(1) This section applies to a Commonwealth authority if:

(a)  its establishing Act contains a provision:

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

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


 

(iii) to the effect that, except under a law specified in regulations made under the Act, and except for taxation of a specified kind, the authority is not subject to taxation under a law of a State or Territory; or

(iv) to the effect that, except under a law specified in regulations made under the Act, and except for taxation of a specified kind, the authority is not subject to taxation under a law of the Commonwealth or of a State or Territory; and

(b) immediately before the commencement of this Act, regulations were in operation specifying a pay-roll tax law of the Commonwealth or of a State or Territory.

(2) The provision has effect as if the Payroll Tax Act 1987 of the Australian Capital Territory were also specified in regulations made under the Act.

Payments made before commencement of this Act

6.   If a Commonwealth authority made any payments before the commencement of this Act on the basis that the payments were payable under the pay-roll tax law of the Australian Capital Territory, the Commonwealth authority cannot recover those payments.

 

[Minister’s second reading speech made in

House of Representatives on 21 June 1995

 Senate on 22 June 1995]