PAY-ROLL TAX ASSESSMENT ACT 1941
- Updated as at 27 February 1996 (HISTACT CHAP 2912 #DATE 27:02:1996)
*1* The Pay-roll Tax Assessment Act 1941 as shown in this reprint comprises
Act No. 2, 1941 amended as indicated in the Tables below.
Table of Acts
Act Date Date of Application
Number and of Assent Commencement saving or
Year transitional
provisions
Pay-roll Tax Assessment Act 1941
2, 1941 4 Apr 1941 2 May 1941
Pay-roll Tax Assessment Act 1942
48, 1942 6 Oct 1942 Ss. 4 and 5: 1 July 1941 -
Remainder: 1 Nov 1942
Taxation Administration Act 1953
1, 1953 4 Mar 1953 1 Apr 1953 -
Pay-roll Tax Assessment Act 1953
40, 1953 2 Oct 1953 1 Oct 1953 S. 4 (2)
Pay-roll Tax Assessment Act 1954
37, 1954 29 Oct 1954 1 Sept 1954 -
Pay-roll Tax Assessment Act 1957
68, 1957 3 Dec 1957 1 Sept 1957 -
Pay-roll Tax Assessment Act 1961
28, 1961 19 May 1961 19 May 1961 -
Pay-roll Tax Assessment Act 1962
41, 1962 28 May 1962 28 May 1962 -
Pay-roll Tax Assessment Act 1963
33, 1963 31 May 1963 31 May 1963 S. 5
Pay-roll Tax Assessment Act 1965
114, 1965 18 Dec 1965 18 Dec 1965 -
Pay-roll Tax Assessment Act (No. 2) 1965
148, 1965 18 Dec 1965 14 Feb 1966 -
Pay-roll Tax Assessment Act 1966
54, 1966 26 Oct 1966 S. 3: 1 Sept 1966 S. 5
Remainder: Royal Assent
Statute Law Revision (Decimal Currency) Act 1966
93, 1966 29 Oct 1966 1 Dec 1966 -
Pay-roll Tax Assessment Act 1967
20, 1967 12 May 1967 12 May 1967 -
Pay-roll Tax Assessment Act (No. 2) 1967
88, 1967 8 Nov 1967 28 Aug 1964 S. 4
Pay-roll Tax Assessment Act 1968
61, 1968 25 June 1968 1 July 1968 S. 8
Pay-roll Tax Assessment Act 1969
19, 1969 4 June 1969 4 June 1969 S. 7
Pay-roll Tax Assessment Act 1973
163, 1973 11 Dec 1973 11 Dec 1973 S. 5
Statute Law Revision Act 1973
216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1) and 10
Administrative Changes (Consequential Provisions) Act 1976
91, 1976 20 Sept 1976 20 Sept 1976 (a) S. 4
Administrative Changes (Consequential Provisions) Act 1978
36, 1978 12 June 1978 12 June 1978 S. 8
Pay-roll Tax Assessment Amendment Act 1979
63, 1979 15 June 1979 15 June 1979 -
Sales Tax Laws Amendment Act 1985
47, 1985 30 May 1985 S. 61: Royal Assent (b) -
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986
48, 1986 24 June 1986 Part XIII (ss. 108-119): Ss. 213,
1 July 1986 (c) 216,
218-223 and 228
Taxation Laws Amendment Act (No. 4) 1986
154, 1986 18 Dec 1986 Part IX (ss. 51, 52): -
Royal Assent (d)
Law and Justice Legislation Amendment Act (No. 1) 1995
175, 1995 16 Dec 1995 16 Dec 1995 -
(a) By virtue of subsection 2 (7) of the Administrative Changes
(Consequential Provisions) Act 1979 the amendments made by that Act to the
Pay-roll Tax Assessment Act 1941 are deemed to have come into operation on 22
December 1975.
(b) The Pay-roll Tax Assessment Act 1941 was amended by section 61 only of
the Sales Tax Laws Amendment Act 1985, subsection 2 (1) of which provides as
follows:
"(1) Subject to this section, this Act shall come into operation on the day
on which it receives the Royal Assent."
(c) The Pay-roll Tax Assessment Act 1941 was amended by Part XIII (sections
108-119) only of the Taxation Boards of Review (Transfer of Jurisdiction) Act
1986, subsection 2 (1) of which provides as follows:
"(1) Subject to subsection (2), this Act shall come into operation on 1 July
1986."
(d) The Pay-roll Tax Assessment Act 1941 was amended by Part IX (sections
51 and 52) only of the Taxation Laws Amendment Act (No. 4) 1986, subsection 2
(1) of which provides as follows:
"(1) Subject to this section, this Act shall come into operation on the day
on which it receives the Royal Assent."
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
S. 2 rs. No. 68, 1957; No. 28, 1961
am. No. 61, 1968
rep. No. 216, 1973
S. 3 am. No. 28, 1961; No. 93, 1966; No.
48, 1986
S. 4 rs. No. 1, 1953
S. 5 rep. No. 1, 1953
S. 6 am. No. 1, 1953; No. 28, 1961
Ss. 7, 8 rep. No. 1, 1953
S. 9 am. No. 1, 1953; No. 28, 1961
S. 11 am. No. 28, 1961; No. 93, 1966; No.
91, 1976; No. 36, 1978; No. 48, 1986
Heading to Div. 1 ad. No. 28, 1961
of Part III
S. 14 rs. No. 48, 1942
am. No. 40, 1953; No. 37, 1954; No.
68, 1957; No. 148, 1965
S. 15 am. No. 48, 1942; No. 40, 1953; No.
37, 1954; No. 28, 1961; No. 114,
1965; No. 54, 1966; Nos. 20 and 88,
1967
S. 16 am. No. 48, 1942; No. 40, 1953; No.
37, 1954; No. 68, 1957; No. 148,
1965
Div. 2 of Part III ad. No. 28, 1961
(ss. 16A-16R) rep. No. 61, 1968
Div. 2 of Part III ad. No. 61, 1968
(ss. 16A-16Y)
S. 16A ad. No. 28, 1961
am. No. 33, 1963; No. 114, 1965; No.
54, 1966
rs. No. 61, 1968
am. No. 91, 1976; No. 36, 1978
S. 16AA ad. No. 114, 1965
rep. No. 61, 1968
S. 16B ad. No. 28, 1961
rs. No. 61, 1968
S. 16C ad. No. 28, 1961
am. No. 33, 1963
rs. No. 61, 1968
S. 16D ad. No. 28, 1961
rs. No. 61, 1968
S. 16E ad. No. 28, 1961
am. No. 114, 1965
rs. No. 61, 1968
Ss. 16F, 16G ad. No. 28, 1961
rs. No. 61, 1968
S. 16H ad. No. 28, 1961
am. No. 114, 1965; No. 93, 1966
rs. No. 61, 1968
am. No. 48, 1986
S. 16J ad. No. 28, 1961
am. No. 93, 1966
rs. No. 61, 1968
S. 16K ad. No. 28, 1961
rs. No. 61, 1968
S. 16L ad. No. 28, 1961
am. No. 114, 1965; No. 93, 1966
rs. No. 61, 1968
S. 16M ad. No. 28, 1961
am. No. 93, 1966
rs. No. 61, 1968
Ss. 16N-16P ad. No. 28, 1961
rs. No. 61, 1968
Ss. 16Q, 16R ad. No. 28, 1961
rs. No. 61, 1968
am. No. 48, 1986
Ss. 16S-16W ad. No. 61, 1968
S. 16X ad. No. 61, 1968
rs. No. 19, 1969
am. No. 163, 1973
S. 16XA ad. No. 163, 1973
S. 16Y ad. No. 61, 1968
S. 17 rs. No. 40, 1953
am. No. 37, 1954; No. 68, 1957; No.
93, 1966
S. 18 am. No. 48, 1942
S. 21 am. No. 28, 1961
S. 23 am. No. 93, 1966
S. 25 am. No. 28, 1961; No. 41, 1962
S. 30 am. No. 93, 1966
S. 33 am. No. 19, 1969; Nos. 48 and 154,
1986
S. 36 am. No. 28, 1961; No. 93, 1966
S. 37 am. No. 28, 1961; No. 61, 1968
S. 38 am. No. 48, 1942; No. 28, 1961
rep. No. 48, 1986
S. 39 am. No. 28, 1961; No. 48, 1986
S. 40 am. No. 28, 1961; No. 93, 1966
rs. No. 48, 1986
S. 40A ad. No. 28, 1961
am. No. 61, 1968
rs. No. 48, 1986
Ss. 40B-40G ad. No. 48, 1986
S. 41 am. No. 28, 1961; No. 48, 1986
Ss. 42, 43 am. No. 93, 1966
S. 45 am. No. 93, 1966
S. 46 am. No. 28, 1961
S. 48 am. No. 93, 1966
S. 50 am. No. 93, 1966
S. 52 am. No. 93, 1966
S. 62 am. No. 93, 1966
S. 65 am. No. 93, 1966
S. 68 am. No. 93, 1966
S. 70 am. No. 48, 1942; No. 1, 1953; No. 93,
1966; No. 63, 1979; No. 48, 1986;
No. 175, 1995
S. 71 am. No. 28, 1961; No. 93, 1966
Heading to The Schedules ad. No. 19, 1969
First Schedule ad. No. 19, 1969
Heading to The Schedule rep. No. 19, 1969
Heading to Second Schedule ad. No. 19, 1969
PAY-ROLL TAX ASSESSMENT ACT 1941 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
PART I - PRELIMINARY
1. Short title
2. Interpretation
PART II - ADMINISTRATION
4. Commissioner
6. Powers of Second Commissioner
9. References to Commissioner
10. Report by the Commissioner
11. Officers to observe secrecy
PART III - LIABILITY TO TAXATION
Division 1 - General
12. Pay-roll tax
13. Liability to pay tax
14. General exemption
15. Exemption from tax
16. Annual adjustment of tax
Division 2 - Rebate of Tax by reference to Exports
16A. Interpretation
16B. Exports of certain components
16C. Ascertainment of increase in export sales
16D. Changes in ownership of business etc.
16E. Rebate entitlements
16F. Rebates
16G. Limit and order of rebates
16H. Alternative basis for rebate for 1968-69 because of
currency devaluation
16J. Claims
16K. Determinations
16L. Amendment of determinations
16M. Allowance of rebates
16N. Declarations regarding goods exported
16P. Notice to Commissioner as to incorrect declarations
16Q. Review of base period export sales
16R. Review of amounts added to value of export sales for base
period under section 16D
16S. Export certificates
16T. Certain arrangements and transactions
16U. Obtaining rebate by fraud
16V. Businesses conducted by States
16W. Elections by marketing authorities
16X. Gold
16XA. Certain gold deemed not to have been acquired from Reserve
Bank
16Y. Amounts to be expressed in Australian currency
PART IV - REGISTRATION AND RETURNS
17. Registration
18. Returns
19. Exemption from furnishing returns
20. Further returns
21. Power to obtain information and evidence
PART V - COLLECTION AND RECOVERY OF TAX
22. Time for payment of tax
23. Assessments
24. Refunds
25. Employer leaving Australia
26. Time to pay - extensions and instalments
27. Penal tax
28. Recovery of tax
29. Substituted service
30. Liquidator to give notice
31. Agent for absentee principal winding-up business
32. Where tax not paid during lifetime
33. Provision for payment of tax by executors or administrators
34. Recovery of tax paid on behalf of another person
35. Contributions from joint taxpayers
36. Commissioner may collect tax from person owing money to
employer
37. Evidence
PART VI - OBJECTIONS AND APPEALS
39. Objections
40. Request for reference
40A. Applications for extension of time
40B. Consideration of applications for extension of time for
lodging objections
40C. Consideration of applications for extension of time for
lodging requests for reference
40D. Reference to Tribunal
40E. Notice to refer
40F. Procedure on review
40G. Implementation of decisions
41. Pending review or appeal not to affect assessment etc.
PART VII - PENAL PROVISIONS
42. Offences
43. Additional tax in certain cases
44. False declarations
45. Avoiding taxation
46. Time for commencing prosecutions
47. Penalties not to relieve from tax
48. Obstructing officers
PART VIII - TAXATION PROSECUTIONS
49. Taxation prosecutions
50. How instituted
51. Evidence of authority to institute proceedings
52. Defendant to have right of trial in High or State Court
53. Prosecution in accordance with Practice Rules
54. State Court practice
55. Information etc. to be valid if in words of Act
56. No objection for informality
57. Conviction not to be quashed
58. Protection to witnesses
59. Averment of prosecutor sufficient
60. Minimum penalties
61. Treatment of convicted offenders
62. Release of offenders
63. Parties may recover costs
PART IX - MISCELLANEOUS
64. Application of Act to State
64. Public officer of company
66. Agents and trustees
67. Person in receipt or control of money for absentee
68. Books, accounts etc. to be preserved
69. Access to books etc.
70. Release of employers in cases of hardship
71. Regulations
FIRST SCHEDULE
TABLE FOR ASCERTAINING THE PRESCRIBED RATIO FOR THE
PURPOSES OF SECTION 16X
SECOND SCHEDULE
ORDER
PAY-ROLL TAX ASSESSMENT ACT 1941 - LONG TITLE
SECT
An Act relating to the Imposition, Assessment and Collection
of a Tax upon the Payment of Wages
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART 1
PART I - PRELIMINARY
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 1
Short title
SECT
1. This Act may be cited as the Pay-roll Tax Assessment Act 1941.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 3
Interpretation
SECT
3. (1) In this Act, unless the contrary intention appears:
"agent" includes every person who in Australia, for or on behalf of any
person out of Australia (in this section called "the principal"), holds or has
the management or control of the business of his principal, and every person
declared by the Commissioner to be an agent or the sole agent for any person
for the purposes of this Act;
"company" includes all bodies or associations (corporate or unincorporate)
and partnerships;
"Deputy Commissioner" means a Deputy Commissioner of Taxation;
"employer" means any person who pays or is liable to pay any wages and
includes:
(a) the Crown in the right of a State;
(b) a municipal corporation or other local governing body or a public
authority constituted under any State Act;
(c) any public authority constituted under any Act or under any law in force
in a Territory of the Commonwealth the wages paid by which are not paid out of
the Consolidated Revenue Fund;
"liquidator" means the person who, whether or not appointed as liquidator,
is the person required by law to carry out the winding up of a company;
"person" includes a company;
"Second Commissioner" means a Second Commissioner of Taxation;
"tax" means the tax imposed by the Pay-roll Tax Act 1941;
"the Commissioner" means the Commissioner of Taxation;
"Tribunal" means the Administrative Appeals Tribunal;
"trustee", in addition to every person appointed or constituted trustee by
act of parties, by order or declaration of a court, or by operation of law,
includes:
(a) an executor or administrator, guardian, committee, receiver or
liquidator; and
(b) every person having or taking upon himself the administration or control
of any real or personal property affected by any express or implied trust, or
acting in any fiduciary capacity, or having the possession, control or
management of any real or personal property of a person under any legal or
other disability;
"wages" means any wages, salary, commission, bonuses or allowances paid or
payable (whether at piece work rates or otherwise and whether paid or payable
in cash or in kind) to any employee as such and, without limiting the
generality of the foregoing, includes:
(a) any payment made under any prescribed classes of contracts to the extent
to which that payment is attributable to labour;
(b) any payment made by a company by way of remuneration to a director of
that company;
(c) any payment made by way of commission to an insurance or time-payment
canvasser or collector; and
(d) the provision by the employer of meals or sustenance or the use of
premises or quarters as consideration or part consideration for the employee's
services.
(2) For the purposes of this Act meals or sustenance provided by an employer
shall be deemed to have a value of One dollar fifty cents per week or, in any
particular case or class of cases, such other value as is prescribed, and the
use of premises or quarters provided by an employer shall be deemed to have a
value of Fifty cents per week or, in any particular case or class of cases,
such other value as is prescribed.
(3) Where any wages are paid or payable in respect of any service performed
or rendered, those wages shall, for the purposes of this Act, be deemed to
have been paid, or to be payable, as the case may be, in respect of the period
of time in which that service was performed or rendered.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART II
PART II - ADMINISTRATION
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 4
Commissioner
SECT
4. The Commissioner shall have the general administration of this Act.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 6
Powers of Second Commissioner
SECT
6. (1) Subject to this section, a Second Commissioner shall have and may
exercise all the powers and functions of the Commissioner under this Act.
(2) Where in this Act the exercise of any power or function by the
Commissioner or the operation of any provision of this Act is dependent upon
the opinion, belief or state of mind of the Commissioner in relation to any
matter, that power or function may be exercised by a Second Commissioner or
that provision may operate (as the case may be) upon the opinion, belief or
state of mind of a Second Commissioner in relation to that matter.
(3) Nothing in this section shall be deemed to confer upon a Second
Commissioner any power or function of the Commissioner under section four or
ten of this Act, or to prevent the exercise of any power or function by the
Commissioner under this Act, and the Commissioner shall have, in relation to
any act of a Second Commissioner, the same power as if that act were done by
himself.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 9
References to Commissioner
SECT
9. Any reference in this Act to the Commissioner shall be deemed to
include:
(a) in respect of matters as to which a Second Commissioner has exercised
any power or function conferred upon him by this Act - a reference to that
Second Commissioner; and
(b) in respect of matters as to which a Deputy Commissioner has exercised
any power or function conferred upon him by delegation - a reference to that
Deputy Commissioner.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 10
Report by the Commissioner
SECT
10. (1) The Commissioner shall furnish to the Treasurer annually, for
presentation to the Parliament, a report on the working of this Act.
(2) In the report the Commissioner shall draw attention to any breaches or
evasions of this Act which have come under his notice.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 11
Officers to observe secrecy
SECT
11. (1) Every person executing any power or duty conferred or imposed on an
officer under this Act or the Regulations thereunder shall, before entering
upon his duties or exercising any power under this Act, make before a Justice
of the Peace or a Commissioner for taking Affidavits or a Commissioner for
Declarations, a declaration in the form prescribed.
(2) Any person who acts in the execution of any duty under this Act, or the
Regulations thereunder, before he has made the prescribed declaration, or who
after making the declaration makes a record of or divulges any information
relating to the affairs of a person except in the performance of any duty
under this Act shall be guilty of an offence.
Penalty: Five hundred dollars.
(3) Any person who has been an officer or has performed any duty under this
Act, and who communicates any information acquired by him in the performance
of any duty under this Act or the Regulations thereunder to any person, other
than a person to whom he is authorized by the Commissioner, a Second
Commissioner or a Deputy Commissioner to communicate it, shall be guilty of an
offence.
Penalty: Five hundred dollars.
(4) Notwithstanding anything contained in this section, the Commissioner, a
Second Commissioner or a Deputy Commissioner may communicate any matter, which
comes to his knowledge in the performance of his official duties, to the
Tribunal in connection with proceedings under an Act of which the Commissioner
has the general administration, to the Commissioner of Income Tax for any
State, or the officer or authority administering any Act of a State relating
to Stamp Duties or Succession Duties (who is authorized by law to afford
similar information to the Commissioner, a Second Commissioner or a Deputy
Commissioner) or to the Comptroller-General of Customs.
(5) Where any matter is communicated to the Tribunal in pursuance of this
section and that matter consists of returns or declarations, or information
derived from the returns or declarations, of a person other than the employer
directly concerned in the review in the course of which the communication is
made, the members of the Tribunal shall be subject to the same obligation as
is imposed by subsection (3) of this section upon a person who has been an
officer under this Act.
(6) An officer shall not be required to produce in any court any return,
assessment or notice of assessment, or to divulge or communicate to any court
any matter or thing coming under his notice in the performance of his duties
under this Act except as may be necessary for the purpose of carrying into
effect the provisions of this Act.
(7) Where the Treasurer is satisfied that it is desirable to do so for the
purpose of enabling the Government of the Commonwealth to review the operation
of the provisions of this Act, relating to rebates of tax by reference to
exports, he may, by writing under his hand, request the Commissioner to
communicate to him, or to a person specified in the request, being a Minister
of State, the Secretary to the Department of the Treasury or the Secretary to
the Department of Trade and Resources, information relating to such matters as
are specified in the request, and, notwithstanding anything contained in this
section, the Commissioner, or an officer authorized by him, shall communicate
information relating to those matters to the person specified in the request.
(8) The Secretary to the Department of the Treasury, the Secretary to the
Department of Trade and Resources or any other officer or employee of the
Commonwealth shall not, either while he is, or after he ceases to be, such an
officer or employee:
(a) except in the performance of a duty as an officer or employee of the
Commonwealth, make a record of, or divulge or communicate to a Minister of
State or any other officer or employee of the Commonwealth, any information
relating to the affairs of a person acquired by him by reason, directly or
indirectly, of a communication in accordance with the last preceding
subsection; or
(b) divulge or communicate any such information to any person who is not a
Minister of State or officer or employee of the Commonwealth.
Penalty: Five hundred dollars.
(9) A person to whom the last preceding subsection applies shall not be
required to produce in any court a document containing information referred to
in that subsection or to divulge or communicate to a court any such
information.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART III
PART III - LIABILITY TO TAXATION
PAY-ROLL TAX ASSESSMENT ACT 1941 - DIVISION 1
Division 1 - General
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 12
Pay-roll tax
SECT
12. Subject to, and in accordance with, the provisions of this Act, the tax
imposed by the Pay-roll Tax Act 1941 shall be levied and paid on all wages
paid or payable by any employer in respect of any period of time occurring
after the thirtieth day of June, One thousand nine hundred and forty-one.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 13
Liability to pay tax
SECT
13. Pay-roll tax shall be paid by the employer who pays or is liable to pay
the wages.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 14
General exemption
SECT
14. (1) For the purpose of ascertaining the tax payable by an employer,
there shall, subject to the next succeeding subsection, be deducted from the
amount of the wages included in a return furnished in accordance with section
eighteen or section nineteen of this Act, or from the amount of any wages
assessed by the Commissioner in pursuance of section twenty-three of this
Act:
(a) where the return or assessment relates to a month - the amount
prescribed in subsection (1B) of this section in respect of that month; or
(b) where the return or assessment relates to a period of more than one
month - for each month included in that period the amount prescribed in
subsection (1B) of this section in respect of that month.
(1A) For the purpose of ascertaining the tax payable by an employer who was
an employer during part only of a month, the amount to be deducted for that
month from the amount of the wages included in a return or assessment relating
to that month shall be the amount which bears to the amount prescribed in the
next succeeding subsection in respect of that month the same proportion as the
number of days in that month during which the employer was an employer bears
to the total number of days in that month.
(1B) For the purpose of the last two preceding subsections:
(a) the amount prescribed in respect of the month of September, One thousand
nine hundred and fifty-three, or in respect of a previous month, is Eighty-six
pounds thirteen shillings and fourpence;
(b) the amount prescribed in respect of each month from and including the
month of October, One thousand nine hundred and fifty-three, to and including
the month of August, One thousand nine hundred and fifty-four, is Three
hundred and forty-six pounds thirteen shillings and fourpence;
(c) the amount prescribed in respect of each month from and including the
month of September, One thousand nine hundred and fifty-four, to and including
the month of August, One thousand nine hundred and fifty-seven, is Five
hundred and twenty pounds;
(d) the amount prescribed in respect of each month from and including the
month of September, One thousand nine hundred and fifty-seven, to and
including the month of January, One thousand nine hundred and sixty-six, is
Eight hundred and sixty-six pounds thirteen shillings and fourpence; and
(e) the amount prescribed in respect of the month of February, One thousand
nine hundred and sixty-six, and in respect of each subsequent month, is One
thousand seven hundred and thirty-three dollars and thirty-three cents.
(2) Where the amount to be deducted in pursuance of this section from the
amount of any wages included in any return or assessment relating to a period
included in any financial year exceeds the amount of the wages included in
that return or assessment, the amount of the excess shall be deducted from the
wages included in the return or assessment next made by or on the employer in
respect of a period included in that financial year.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 15
Exemption from tax
SECT
15. The provisions of this Part shall not apply to wages paid:
(a) by the Governor-General or the Governor of a State;
(b) by a religious or public benevolent institution, or a public hospital;
(ba) by a hospital which is carried on by a society or association otherwise
than for the purpose of profit or gain to the individual members of the
society or association;
(bb) by a school or college (other than a technical school or a technical
college) which:
(i) is carried on by a body corporate, society or association
otherwise than for the purpose of profit or gain to the individual members of
the body corporate, society or association and is not carried on by or on
behalf of a State; and
(ii) provides education at or below, but not above, the secondary
level of education;
(c) to members of his official staff by:
(i) a consular or other representative (other than a diplomatic
representative) in Australia of the Government of any other part of His
Majesty's dominions or of any other country; or
(ii) a Trade Commissioner representing in Australia any other part
of His Majesty's dominions;
(d) to a person who is a member of:
(i) the Defence Force of the Commonwealth or of the armed forces of
any other part of His Majesty's dominions;
(ii) the Australian Army Nursing Service;
(iii) the Women's Royal Australian Army Corps;
(iv) the Women's Royal Australian Air Force;
(v) a Voluntary Aid Detachment, and who has been called up for
full-time service with the Defence Force of the Commonwealth;
(vi) the Women's Royal Australian Naval Service; or
(vii) any other organization similar to any of those specified in
subparagraphs (ii) to (vi) of this paragraph which is prescribed;
and who, by reason of his or her service as such a member, or of capture in
the course of that service, does not, during the period in respect of which
the wages are paid, render services in consideration of the payment of those
wages;
(e) by the Commonwealth War Graves Commission;
(f) by a specialized agency as defined by section one of the Convention on
the Privileges and Immunities of the Specialized Agencies which was adopted by
the General Assembly of the United Nations on the twenty-first day of
November, One thousand nine hundred and forty-seven;
(g) by the South Pacific Commission;
(h) by the Australian-American Educational Foundation;
(i) by the International Atomic Energy Agency;
(j) by the South-East Asia Treaty Organization; or
(k) by the Customs Co-operation Council.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16
Annual adjustment of tax
SECT
16. (1) Where the wages paid or payable by an employer in respect of a
financial year:
(a) in the case of an employer who was an employer during the whole of that
financial year - do not exceed the amount prescribed in subsection (2A) of
this section in respect of that financial year; or
(b) in the case of an employer who was an employer during part only of that
financial year - do not exceed an amount which bears to the amount prescribed
in subsection (2A) of this section in respect of that financial year the same
proportion as that part of the year bears to a year;
the Commissioner shall refund or rebate to that employer the amount of tax
paid or payable, as the case may be, by him in respect of that year or part.
(2) Where the total amount deducted, in accordance with section fourteen of
this Act, from the wages paid or payable by an employer in respect of a
financial year:
(a) in the case of an employer who was an employer during the whole of that
financial year - is less than the amount prescribed in the next succeeding
subsection in respect of that financial year; or
(b) in the case of an employer who was an employer during part only of that
financial year - is less than an amount which bears to the amount prescribed
in the next succeeding subsection in respect of that financial year the same
proportion as that part of the year bears to a year;
the Commissioner shall, upon application by the employer, refund or rebate to
the employer an amount equal to the tax paid or payable upon the amount of the
deficiency.
(2A) For the purpose of the last two preceding subsections:
(a) the amount prescribed in respect of the financial year which ended on
the thirtieth day of June, One thousand nine hundred and fifty-three, or in
respect of a previous financial year, is the amount of One thousand and forty
pounds;
(b) the amount prescribed in respect of the financial year ending on the
thirtieth day of June, One thousand nine hundred and fifty-four, is Three
thousand three hundred and eighty pounds;
(c) the amount prescribed in respect of the financial year ending on the
thirtieth day of June, One thousand nine hundred and fifty-five, is Five
thousand eight hundred and ninety-three pounds;
(d) the amount prescribed in respect of the financial year ending on the
thirtieth day of June, One thousand nine hundred and fifty-six, and the
financial year ending on the thirtieth day of June, One thousand nine hundred
and fifty-seven, is Six thousand two hundred and forty pounds;
(e) the amount prescribed in respect of the financial year ending on the
thirtieth day of June, One thousand nine hundred and fifty-eight, is Nine
thousand seven hundred and six pounds;
(f) the amount prescribed in respect of the financial year ending on the
thirtieth day of June in each year from and including the year One thousand
nine hundred and fifty-nine to and including the year One thousand nine
hundred and sixty-five, is Ten thousand four hundred pounds; and
(g) the amount prescribed in respect of the financial year ending on the
thirtieth day of June, One thousand nine hundred and sixty-six, and in respect
of each subsequent financial year, is Twenty thousand eight hundred dollars.
(3) Where a person who, during any part of a year, did not pay, and was not
liable to pay, wages satisfies the Commissioner that, by reason of the nature
of his trade or business, the wages paid or payable by him fluctuate with
different periods of the year, the Commissioner may treat him:
(a) if he has conducted that trade or business during the whole of the year
- as an employer throughout the year; or
(b) if he has conducted that trade or business during part only of the year
- as an employer during that part of the year.
(4) Notwithstanding anything contained in this section, the total amount
refunded or rebated to any employer in pursuance of this section in respect of
any financial year shall not exceed the amount of the tax paid or payable by
him in respect of that financial year.
PAY-ROLL TAX ASSESSMENT ACT 1941 - DIVISION 2
Division 2 - Rebate of Tax by reference to Exports
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16A
Interpretation
SECT
16A. (1) In this Division, unless the contrary intention appears:
"claim" means a claim under section sixteen J of this Act;
"commercial container" means a container other than:
(a) a tank or other compartment that forms part of a ship or aircraft; or
(b) a container system unit or other container in which goods have been
placed primarily and principally for the purpose of their carriage in a ship
or aircraft;
"complete motor vehicle" includes a motor vehicle of a kind ordinarily used
on roads for the transport of goods that has been assembled to a stage at
which it is capable of being driven under its own power;
"complete unit", in relation to prescribed goods of a particular kind, means
a unit of prescribed goods of that kind that has been manufactured or
assembled to a stage where it is capable of being used for the purpose for
which prescribed goods of that kind are manufactured or produced;
"components for prescribed goods", in relation to prescribed goods of a
particular kind, means goods that:
(a) are components (including accessories and handbooks) for prescribed
goods of that particular kind; and
(b) are exported from Australia for use, without the substantial addition of
other goods, in the original manufacture or assembly, in the country to which
the goods are exported, of complete units of prescribed goods of the
particular kind or for sale or disposal with such units;
and includes the containers (not being container system units) in which such
components are so exported;
"consideration receivable" means:
(a) in relation to a disposal of prescribed goods, industrial property
rights or know-how:
(i) in the case of a disposal other than one to which the next
succeeding paragraph applies - the amount or value of the consideration
received or receivable for the disposal; or
(ii) where the disposal is part of, or is connected with, a
transaction in which any other assets, or any services, are disposed of or
supplied - such part of the amount or value of the consideration or
considerations received or receivable in respect of the transaction as is
reasonably attributable to the disposal of the prescribed goods, industrial
property rights or know-how;
less, in the case of a disposal of prescribed goods, any amounts paid or
payable (otherwise than as agent) by the person disposing of the prescribed
goods by way of freight for carriage of the prescribed goods outside Australia
or by way of insurance (other than export payments insurance) or other
outgoings, in relation to the prescribed goods, attributable to events or
contingencies occurring or arising, or services performed, after the placing
of the prescribed goods on a ship or aircraft for export from Australia; and
(b) in relation to the supply of prescribed professional services - the
amount or value of the consideration received or receivable for the supply of
the services;
"container" includes any inner or outer covering in which goods are packed,
secured or otherwise placed, but does not include a container, other than a
container system unit, that is exported while not containing goods;
"container system unit" means a container (including a lift-van or a tank,
but not including a vehicle):
(a) designed for repeated use a unit of cargo-handling equipment in the
transport of goods by ships or aircraft specially constructed, adapted or
equipped for the handling and carrying of containers of the kind to which the
container belongs in the course of a transportation system in which goods are
transported to, in and from the ship or aircraft in containers of that kind;
and
(b) fitted with devices to permit its ready handling in the course of that
system;
and includes normal accessories and equipment of such a container when
exported from Australia with the container;
"disposal" includes sale, grant, assignment or supply, and "disposed of" has
a corresponding meaning;
"export certificate" means an export certificate duly issued under section
sixteen S of this Act;
"exported" does not include exported by way of gift;
"export merchant" means a person who, in the course of carrying on business
in Australia:
(a) exports from Australia prescribed goods in relation to which a previous
owner is the producer for export; or
(b) sells to another person prescribed goods that are later exported from
Australia and of which a previous owner is the producer for export;
"industrial property rights" means rights in relation to inventions or trade
marks, or copyright in relation to works, designs and other things, being:
(a) inventions, works, designs or things that have, to a substantial extent,
resulted from research or work performed in Australia; or
(b) trade marks that have been used commercially in Australia and were not,
before that use, used commercially in any other country;
"know-how" means scientific or technological knowledge or information in
relation to industrial operations, being knowledge or information that has, to
a substantial extent, resulted from research or other work performed in
Australia, and includes drawings, models or other material things, or
services, supplied for the purpose of enabling or facilitating the use or
enjoyment of such knowledge or information or of industrial property rights;
"marketing authority" means an authority constituted under a law of the
Commonwealth, of a State or of a Territory of the Commonwealth, or under two
or more such laws, and having the function of marketing goods produced in
Australia;
"minerals" means:
(a) minerals, other than petroleum, of a kind obtainable by mining
operations, and products of such minerals obtained by:
(i) concentration;
(ii) any other treatment applied to the minerals before
concentration or, in the case of minerals not requiring concentration, that
would, if the minerals had required concentration, have been applied before
the concentration; or
(iii) sintering or calcining;
(b) the following products, namely:
(i) alumina;
(ii) pellets and other agglomerated forms of iron;
(iii) coke; and
(iv) briquettes of coal or of coke;
and other products obtained by the processes by which those products are
produced, or processes carried on in connexion with those processes;
(c) petroleum, including petroleum gas and shale oil, and products of
petroleum obtained by refining, treating or blending processes;
(d) materials of a kind obtainable by quarrying operations, and products of
such materials obtained by splitting or roughly squaring; or
(e) precious and semi-precious stones and natural or cultured pearls,
including stones and pearls that have been polished, cut or otherwise treated
but not including stones or pearls that are mounted, set or permanently
strung;
but does not include:
(f) gold;
(g) goods of a kind used as fertilisers; or
(h) salt, or products obtained by the treatment of salt;
"motor vehicle" means a motor vehicle of a kind ordinarily used on roads for
the transport of persons or of goods;
"motor vehicle components" means goods that:
(a) are components (including accessories and handbooks) for a motor
vehicle; and
(b) are exported from Australia for use in the original manufacture or
assembly, in the country to which the goods are exported, of a complete motor
vehicle or for sale or disposal with such a vehicle;
and includes the containers (not being container system units) in which such
components are exported;
"original commercial container" means a commercial container in which no
other container is contained;
"prescribed goods" means goods other than minerals;
"prescribed professional services" means services supplied by a person for
the purposes of the construction of a building or other work outside
Australia, being services of one or more of the following kinds, namely,
architectural, design, engineering or surveying services, where:
(a) the work involved in the supply of the services is performed by the
person supplying the services or his employees; and
(b) a predominant part of the cost of supplying the whole of the services is
attributable to work performed in Australia;
but does not include services supplied:
(c) under a contract for the construction of a building or other work by the
person supplying the services unless the contract specifies an amount of
consideration as being attributable to the services; or
(d) to a person for the purposes of the construction of a building or other
work by that person in the course of a business carried on by him in
Australia;
"producer for export" means a person of one of the following descriptions:
(a) in relation to prescribed goods that have been exported from Australia
in an original commercial container in which they were placed in Australia
(whether or not that original commercial container was, before the export,
placed in another container) - the person who was the owner of the prescribed
goods at the time when they were placed, or were last placed, in that original
commercial container;
(b) in relation to other prescribed goods, being prescribed goods (other
than containers) that have been exported from Australia after having been, by
manufacture, production, assembling or processing, or by grading and sorting,
carried out in Australia, brought into the form or condition in which they
were so exported - the person who was the owner of those prescribed goods when
they were brought into that form or condition;
(c) in relation to containers (other than container system units) in which
prescribed goods have been exported from Australia and in which those
prescribed goods were placed by the person who is the producer for export of
those prescribed goods - that person; and
(d) in relation to a container system unit that has been exported from
Australia after having been, by manufacture or assembling carried out in
Australia, brought into the condition in which it was ready for use as a
container system unit - the person who was the owner of the container system
unit at the time when it was brought into that condition;
"rebate" means a rebate under this Division;
"rebate year" means the financial year beginning on the first day of July,
One thousand nine hundred and sixty-eight, or one of the four next succeeding
financial years;
"rebate value" means:
(a) in relation to an increase in export sales of a person for a rebate year
- an amount ascertained in accordance with the formula:
21a
200
where a is the increase in export sales of that person for that rebate year;
and
(b) in relation to an export certificate - the amount specified in the
certificate as the rebate value of the certificate;
"supplier of components" means a person who supplies goods in relation to
which the expression is used to another person and is not a producer for
export in relation to those goods;
"tax", in respect of a financial year, means tax (not including additional
tax) imposed on wages paid or payable by the employer concerned in respect of
that financial year;
"the base period", in relation to a person means, in relation to a rebate
year:
(a) except where that person is a new exporter and the rebate year is one of
the first eight export years - the period comprising the first three of the
eight financial years immediately preceding that rebate year; or
(b) where that person is a new exporter and the rebate year is one of the
first eight export years other than the first export year - the period
comprising the years the values of export sales for which are referred to in
the formula applicable in relation to that rebate year under subsection (4) of
section sixteen C of this Act;
"the Secretary" means the Secretary to the Department of Trade and
Resources;
"value of export sales", in respect of a year or other period, means, in
relation to a person, the sum of:
(a) the amounts of consideration receivable by that person in respect of the
disposal of prescribed goods that have been exported from Australia during
that period, being prescribed goods that were disposed of by him before or at
the time at which they were exported and in relation to which he was a
producer for export;
(b) the amounts of consideration receivable by that person in respect of the
disposal of prescribed goods that have been exported from Australia, being
goods that were, after they were exported, disposed of by him during that
period and in relation to which he was a producer for export;
(c) the amounts of consideration receivable by that person, otherwise than
as royalties or payments in the nature of royalties, in respect of the
disposal by him in that period, in the course of carrying on a business in
Australia, to a person resident outside Australia of industrial property
rights or know-how to be used or enjoyed outside Australia;
(d) the amounts of consideration receivable by that person as royalties, or
payments in the nature of royalties, in respect of the use or enjoyment
outside Australia in that period of industrial property rights or know-how
disposed of by him, in the course of carrying on a business in Australia, to a
person resident outside Australia; and
(e) the amounts of consideration receivable by that person in that period in
respect of the supply by him of prescribed professional services.
(2) For the purposes of this Division:
(a) a person is a new exporter if the first year after the year that ended
on the thirtieth day of June, One thousand nine hundred and fifty-eight, in
respect of which there was or is, in relation to that person, a value of
export sales was or is the year that ended on the thirtieth day of June, One
thousand nine hundred and sixty-two, or a later year;
(b) the first export year of a new exporter is the first year after the year
that ended on the thirtieth day of June, One thousand nine hundred and
sixty-one, in respect of which there was or is, in relation to him, a value of
export sales; and
(c) the second, third, fourth, fifth, sixth, seventh and eighth export years
of a new exporter are the first, second, third, fourth, fifth, sixth and
seventh years, respectively, after his first export year.
(3) For the purposes of this Division, where a person has received or is
entitled to receive an amount under a policy of insurance or otherwise in
respect of loss, destruction or damage that has occurred in respect of goods
owned by him after their export from Australia:
(a) in the case of loss or destruction - that person shall be deemed to have
sold those goods, at the time of the loss or destruction, for a consideration
equal to that amount; and
(b) in the case of damage:
(i) if that person has sold the goods for a consideration - the
consideration shall be deemed to be increased by that amount; and
(ii) if that person ceased to be the owner of the goods in any other
manner - he shall be deemed to have sold the goods, at the time when he so
ceased, for a consideration equal to that amount.
(4) For the purposes of this Division, goods shall be taken to have been
physically included in goods exported from Australia if they have been used,
directly or indirectly, in the manufacture, production, assembling or
processing of the goods that have been exported so that the whole or a
substantial part of the goods so used has been incorporated in the goods
exported, or so that the goods exported have been derived solely from the
goods so used (whether or not the goods so used have retained their identity
or physical or chemical form or condition).
(5) For the purposes of this Division, goods, other than container system
units, shall not be taken to be exported from Australia where they are taken
or sent out of Australia with the intention that they will, at a later time,
be brought or sent back to Australia.
(6) For the purposes of this Division, where a person who carried on the
production of motor vehicles in Australia during the whole or any part of the
base period has, during the base period, exported from Australia motor vehicle
components in relation to which he would not, but for this subsection, have
been a producer for export:
(a) that person shall be deemed to have been a producer for export in
relation to those components; and
(b) any other person who would, but for this subsection, have been a
producer for export in relation to those components, shall be deemed not to
have been a producer for export in relation to those components.
(7) For the purposes of this Division, where, in relation to a rebate year,
a person is deemed, by virtue of subsection (2) of section sixteen B of this
Act, to be a producer for export of components for prescribed goods, being
prescribed goods of a particular kind, and, in any year (in this subsection
referred to as "the base year") that is included in the base period in
relation to that rebate year, that person carried on in Australia the
production of prescribed goods of that particular kind and exported from
Australia components for prescribed goods, being prescribed goods of that
kind, in relation to which he would not, but for this subsection, have been a
producer for export:
(a) that person shall, for the purposes of his increase in export sales in
respect of that rebate year or of any later rebate year in respect of which
the base year is included in the base period, be deemed to have been a
producer for export in relation to those components so exported in the base
year; and
(b) any other person who would, but for this subsection, have been a
producer for export in relation to those components shall be deemed not to
have been a producer for export in relation to those components so exported in
the base year.
(8) For the purposes of this Division:
(a) the performance by a person, or by employees of a person, of work of a
particular kind for the purposes of the carrying out by that person of a
contract for the construction by that person of a building or other work shall
be deemed to be the supply by that person of services of a corresponding kind;
and
(b) except as otherwise expressly provided in the contract, moneys payable
at any time under such a contract to the person supplying the services, to the
extent to which those moneys do not exceed the amount of consideration
specified in the contract as being attributable to the supply of those
services, less any amount payable at any earlier time that is, or under this
subsection is to be deemed to be, payable for the supply of those services,
shall be deemed to be payable for the supply of those services.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16B
Exports of certain components
SECT
16B. (1) Where the Secretary or a person authorized by him certifies to the
Treasurer that he is of opinion that, and the Treasurer is satisfied that, a
person who, during a specified period, carried on the production in Australia
of, and the export from Australia of motor vehicle components for, motor
vehicles of a specified kind has significantly assisted in the development of
manufacturing in Australia, and of the export from Australia of goods
manufactured in Australia, by following a policy of using for the purposes of
that production and export, to such extent as is reasonably practicable,
components manufactured in Australia, the Treasurer shall, by notice in
writing to the Commissioner signed by or on behalf of the Treasurer, direct
that that person shall, for the purposes of this Division, be deemed to have
been a producer for export in relation to motor vehicle components (being
components in relation to which he would not otherwise have been a producer
for export) that:
(a) were exported from Australia by that person during the period specified
in the certificate; and
(b) were components for motor vehicles of the kind specified in the
certificate;
and, where such a direction is given, any other person who would, but for this
subsection, have been a producer for export in relation to those components
shall, for the purposes of this Division, be deemed not to have been a
producer for export in relation to those components.
(2) Where the Secretary or a person authorized by him certifies to the
Treasurer that he is of opinion that, and the Treasurer is satisfied that:
(a) a person who, during a rebate year, carried on the production in
Australia of prescribed goods of a particular kind and the export from
Australia of components for prescribed goods of that kind, has followed a
policy of using for the purposes of that production and export, to such extent
as is reasonably practicable, components that are Australian products; and
(b) the amount by which the total of the considerations receivable by that
person for the sale of components for prescribed goods of that kind exported
by him from Australia during the rebate year exceeds the total cost to that
person of components that are not Australian products and are included in the
components for which those considerations are receivable is not less than
one-half of the total of those considerations;
the Treasurer shall, by notice in writing to the Commissioner signed by or on
behalf of the Treasurer, direct that that person shall, for the purposes of
this Division, be deemed to have been a producer for export in relation to
components for prescribed goods of that kind exported by the employer from
Australia during the rebate year, and, where such a direction is given, any
other person who would, but for this subsection, have been a producer for
export in relation to those components shall, for the purposes of this
Division, be deemed not to have been a producer for export in relation to
those components.
(3) Where, in relation to any goods, being motor vehicle components or
components for prescribed goods, that were exported from Australia by a person
during a specified period, the Secretary or the Treasurer is satisfied that
that person should not be deemed, in accordance with subsection (1) or (2) of
this section, to be a producer for export of those goods, he shall cause that
person to be notified accordingly.
(4) A certificate under subsection (2) of this section in relation to a
rebate year shall not be issued unless an application for the certificate is
lodged with the Secretary within six months after the end of that rebate year.
(5) In subsection (2) of this section:
"Australian products" means goods that have, by manufacture, production,
assembling or processing, or by grading and sorting, carried out in Australia,
been brought into the form or condition in which they were used in the
production of prescribed goods of the kind concerned or were exported from
Australia;
"cost", in relation to components, not being Australian products, that are
exported by a person, means:
(a) where that person imported the components into Australia - the cost to
that person of the components, excluding any customs duty paid or payable in
respect of the importation; or
(b) in any other case - the cost to that person of the components, less any
customs duty that became payable by any other person upon the importation of
the components into Australia;
"prescribed goods of a particular kind" does not include:
(a) motor vehicles; or
(b) parts, fittings or accessories for motor vehicles, not being goods of a
kind marketed as additions to complete motor vehicles.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16C
Ascertainment of increase in export sales
SECT
16C. (1) For the purposes of this Division, the amount of the increase in
export sales of a person for a rebate year shall be ascertained in accordance
with this section.
(2) Subject to the next succeeding subsection, the amount is the excess, if
any, of the value of export sales of the person for the rebate year over
one-third of the value of export sales of the person for the base period.
(3) In the case of a person who is a new exporter, the amount in relation to
a rebate year that is the first, second, third, fourth, fifth, sixth, seventh
or eighth export year is the excess, if any, of the value of export sales of
the person for the rebate year over the amount, if any, ascertained in respect
of that year in accordance with the next succeeding subsection.
(4) The amount to be ascertained for the purposes of the last preceding
subsection is:
(a) in respect of the first export year - nil; and
(b) in respect of any other year - the amount ascertained in accordance with
the formula set out opposite the reference to that year in the following
table:
Second export year - a
8
Third export year - a+b
8
Fourth export year - a+b+c
8
Fifth export year - a+b+c
6
Sixth export year - 5(a+b+c)
24
Seventh export year - a+b+c
4
Eighth export year - 7(a+b+c)
24
(5) For purposes of the formulae in the last preceding subsection, a, b and
c are the value of export sales of the person for the first, second and third
export years respectively.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16D
Changes in ownership of business etc.
SECT
16D. (1) Where, during or after the period that is the base period in
relation to a person in relation to a rebate year but before the commencement
of that rebate year, that person (in this subsection referred to as "the
purchaser") acquired from another person (in this subsection referred to as
"the vendor"), whether by purchase or otherwise, a business or any industrial
property rights, the amount that would otherwise be the value of export sales
of the purchaser for that base period shall be deemed to be increased:
(a) except where the next succeeding paragraph applies - by an amount equal
to so much of the value of export sales (apart from this section) of the
vendor, and an amount equal to so much of the value of export sales (apart
from this section) of any previous owner of the business or rights, for a year
that is included in the base period in relation to the vendor in relation to
the rebate year as is attributable to the business or rights, as the case may
be; or
(b) where the acquisition took place during the base period first referred
to in this subsection and the base period of the vendor and the purchaser
respectively in relation to the rebate year are not the same period - such
part of the amount, or for each of the amounts, specified in the last
preceding paragraph as bears to that amount, or to that sum, the same
proportion as the number of days from and including the first day of the base
period of the purchaser in relation to the rebate year to and including the
day next preceding the day of the acquisition bears to the number of days in
the whole of that base period.
(2) Where, during a rebate year, a person acquired from another person,
whether by purchase or otherwise, a business or any industrial property
rights, the amount that would othewise be the value of export sales of the
first-mentioned person for a year of the base period in relation to that
person in relation to that rebate year shall be deemed to be increased by an
amount or amounts equal to so much of any amount by which that value would be
required, under the last preceding subsection, to be deemed to be increased if
the acquisition had taken place immediately before the rebate year as bears to
that amount, or as bears to each of those amounts, as the case may be, the
same proportion as the number of days from the date of the acquisition to the
end of the rebate year bears to the number of days in the whole of the rebate
year.
(3) Where, during or after the base period in relation to a person in
relation to a rebate year, that person has disposed of a business or any
industrial property rights, the amount that would otherwise be the value of
export sales of that person for that base period shall be reduced:
(a) where the disposal took place before the commencement of the rebate year
- by an amount equal to so much of that value of export sales as is
attributable to that business or those rights (including any amount that is,
under the preceding provisions of this section, to be deemed to be added to
that value of export sales by reason of a previous acquisition by that person
of that business or of those rights); or
(b) where the disposal took place during the rebate year - by an amount that
bears to the amount first-mentioned in the last preceding paragraph the same
proportion as the number of days from the date of disposal to the end of the
rebate year bears to the number of days in the whole of the rebate year.
(4) In this section:
(a) a reference to the value of export sales of a person shall be read as a
reference to the value of export sales of that person apart from any reduction
under section sixteen Q of this Act; and
(b) a reference to a business shall be read as including a reference to a
part of a business.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16E
Rebate entitlements
SECT
16E. (1) Subject to this Division, the rebate entitlement of an employer in
respect of a rebate year is the amount, if any, by which the sum of:
(a) the rebate value of any increase in export sales of the employer for
that rebate year; and
(b) the total of the rebate values of export certificates issued to the
employer in relation to that rebate year;
exceeds the total of the rebate values of export certificates issued by the
employer in relation to that rebate year.
(2) The rebate values of export certificates issued to the employer as an
export merchant shall not be taken into account for the purposes of the last
preceding subsection to the extent, if any, to which the total of those rebate
values exceeds the amount calculated in accordance with the formula:
a x b
c
where:
a is the amount of tax in respect of the rebate year;
b is the total of considerations receivable by that employer for disposals in
the rebate year of prescribed goods purchased by him from the producers for
export of the goods and exported by him from Australia; and
c is the total of considerations receivable by that employer in respect of all
disposals of goods by him during the rebate year.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16F
Rebates
SECT
16F. (1) Subject to this Division, there is allowable to an employer, in
respect of a year for which it has been determined under this Act that he has
a rebate entitlement, a rebate of an amount equal to the rebate entitlement so
determined.
(2) For the purposes of this Division:
(a) an employer shall be taken to have a rebate credit for a rebate year if
his rebate entitlement for that rebate year, as determined under this Act,
exceeds his tax for that rebate year; and
(b) the amount of the rebate credit is so much of the amount of that excess
as does not exceed one-half of the amount of that tax.
(3) Subject to the next succeeding section, where an employer has a rebate
credit for a rebate year, a rebate is allowable to the employer in respect of
a financial year that is one of the three next succeeding years (including a
financial year subsequent to the last rebate year) of an amount equal to so
much of the rebate credit as exceeds any rebate that has, by virtue of that
rebate credit, become allowable under this subsection in respect of an earlier
year.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16G
Limit and order of rebates
SECT
16G. (1) A rebate allowable under subsection (1) or subsection (3) of the
last preceding section in respect of a financial year, and the sum of the
rebates allowable under both those subsections in respect of a financial year,
shall not exceed the amount of the employer's tax for that financial year.
(2) Where, by reason of the last preceding subsection, two or more rebates
otherwise allowable to an employer in respect of a financial year are not
allowable in full:
(a) a rebate allowable under subsection (1) of the last preceding section is
allowable in priority to a rebate under subsection (3) of that section; and
(b) a rebate under subsection (3) of that section in respect of a rebate
credit for an earlier financial year is allowable in priority to a rebate in
respect of a rebate credit for a later financial year.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16H
Alternative basis for rebate for 1968-69 because of currency
devaluation
SECT
16H. (1) This section applies in relation to the calculation of the increase
in export sales of a person for the year ending on the thirtieth day of June,
One thousand nine hundred and sixty-nine (in this section referred to as "the
year to which this section applies").
(2) A person may, by application in writing to the Secretary, request the
Secretary to certify that he is satisfied that the value of export sales of
the person for the year to which this section applies is substantially less
than it would have been if the currency of a country or countries outside
Australia specified in the application had not been devalued during the next
preceding financial year.
(3) The application shall be made after the end of the year to which this
section applies and at or before the time of lodging a claim in respect of
that year.
(4) The Secretary shall notify the Commissioner of receipt of an application
under this section, and the Commissioner shall not determine a claim by the
applicant in respect of the year to which this section applies unless and
until:
(a) the Secretary has notified the applicant that the application has been
rejected; or
(b) the Secretary has delivered to the applicant a certificate in accordance
with subsection (6) of this section and:
(i) the applicant has not, within forty-two days from the date of
receipt of the certificate, made an election under subsection (7) of this
section; or
(ii) the applicant has duly made an election under subsection (7) of
this section.
(5) The Secretary is not required to determine the application unless the
applicant has furnished such information, verified by such declarations, as
the Secretary requires for the purposes of this section.
(6) Subject to the last preceding subsection, the Secretary shall consider
the application and, if he decides to grant the application, shall:
(a) in respect of each of the two financial years next preceding the year to
which this section applies, determine whether, in his opinion, the value of
export sales of the applicant for that financial year was, by reason of
abnormal trading conditions or other extraordinary circumstances in that
financial year, in excess of the amount that would otherwise have been that
value and, if so, the amount of the excess; and
(b) sign a certificate certifying as requested in the application and
certifying also, in respect of each of the two financial years next preceding
the year to which this section applies, the opinion formed by him, and the
amount, if any, of the excess determined by him, in accordance with the last
preceding paragraph; and
(c) deliver the certificate by post to the applicant and furnish a copy of
the certificate to the Commissioner.
(7) Where the Secretary has delivered to a person a certificate in
accordance with the last preceding subsection, the person may, by notice in
writing signed by him or on his behalf and delivered to the Commissioner
within forty-two days from the date of receipt of the certificate, elect that
his increase in export sales for the year to which this section applies shall
be ascertained by reference to the value of export sales of the person for
whichever of the two years next preceding the year to which this section
applies is specified in the election.
(8) Where a person makes an election under the last preceding subsection,
his increase in export sales for the year to which this section applies shall
be deemed to be an amount ascertained in accordance with the formula:
a - b
2
where:
a is the value of export sales of the person for whichever of the two years
next preceding the year to which this section applies is specified in the
election, less any excess in respect of that year determined by the Secretary
in accordance with paragraph (a) of subsection (6) of this section; and
b is the value of export sales of the person for the period of two years that
began on the first day of July, One thousand nine hundred and fifty-eight.
(9) A person who is dissatisfied with a determination of the Secretary under
subsection (6) of this section of an excess amount in respect of the value of
export sales for a financial year may apply in writing to the Commissioner for
a review by the Tribunal of the Secretary's determination.
(10) An application under the last preceding subsection shall be made within
the time allowed under subsection (7) of this section for making an election
under that subsection and, if the applicant makes such an election, not later
than the date on which he makes that election, but the application shall not
be considered before the date of service on the applicant of notice of a
determination by the Commissioner of a claim by the applicant in respect of
the year to which this section applies.
(11) The Commissioner shall refer an application duly made in accordance
with the last two preceding subsections to the Tribunal, which shall
determine, in respect of the financial year, or each of the two financial
years, to which the application relates, whether, in its opinion, the value of
export sales of the applicant for that financial year was, by reason of
abnormal trading conditions or other extraordinary circumstances in that
financial year, in excess of the amount that would otherwise have been that
value and, if so, the amount of the excess.
(12) Where a determination has been made by the Tribunal in accordance with
the last preceding subsection, the person concerned may, by notice in writing
signed by him or on his behalf and delivered to the Commissioner within
forty-two days from the date of the determination:
(a) elect that his increase in export sales for the year to which this
section applies shall be ascertained by reference to the value of export sales
of that person for whichever of the two financial years next preceding that
year is specified in the election; or
(b) elect that his increase in export sales for the year to which the
section applies shall be ascertained as if this section did not apply.
(13) Where a person makes an election in accordance with paragraph (a) of
the last preceding subsection, the increase in export sales of the person for
the year to which this section applies shall be deemed to be an amount
ascertained in accordance with the formula:
a - b
2
where:
a is the value of export sales of the person for the year specified in the
election, less any excess in respect of that year determined by the Board of
Review in accordance with subsection (11) of this section; and
b is the value of export sales of the person for the period of two years that
began on the first day of July, One thousand nine hundred and fifty-eight.
(14) For the purposes of subsections (8) and (13) of this section, where the
value of export sales for the period of two years that began on the first day
of July, One thousand nine hundred and fifty-eight, has been determined by the
Commissioner for the purposes of the Division for which this Division was
substituted, the amount last so determined to be that value (whether upon an
amendment of a determination of the Commissioner as a result of a
determination of the Tribunal, or otherwise) shall be deemed to be the value
of export sales for that period.
(15) A power or duty of the Secretary under this section may be exercised or
performed on his behalf by a person authorized by him to act on his behalf
under this section.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16J
Claims
SECT
16J. (1) A person may make a claim in accordance with the next succeeding
subsection in respect of a rebate year or any of the three years next
succeeding the last rebate year.
(2) The claim shall be:
(a) in accordance with a form determined by the Commissioner;
(b) accompanied by such documents and declarations (including declarations
made by or on behalf of the person making the claim) as are indicated on the
form; and
(c) lodged with the Commissioner within one year after the end of the year
in respect of which it is made, or within such further time as the
Commissioner allows.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16K
Determinations
SECT
16K. (1) Where a person has duly made a claim in respect of a rebate year,
the Commissioner shall determine:
(a) whether the person has a rebate entitlement for that year and, if so,
the amount of the rebate entitlement; and
(b) whether that person has a rebate credit for that year and, if so, the
amount of the credit.
(2) Where a person has duly made a claim, whether in respect of a rebate
year or a year subsequent to the last rebate year, the Commissioner shall
determine whether a rebate is allowable to the employer in respect of that
year under subsection (1) or subsection (3) of section sixteen F of this Act
and, if so, the amount of any such rebate allowable.
(3) Subject to subsection (5) of this section, if the person, in the claim,
claims that there is, in relation to him, a value of export sales for the
rebate year, the determination shall, whether or not a rebate entitlement is
determined, include a determination of the value of export sales of the
employer for each year of the base period and for the rebate year.
(4) Except as otherwise required by reason of the provisions of subsection
(6) or subsection (7) of section sixteen A, section sixteen D, section sixteen
Q or section sixteen R of this Act, the value of export sales of an employer
for a year of the base period as determined in relation to a claim in respect
of a rebate year shall be adopted in any determination in relation to a claim
by that employer in respect of any subsequent rebate year in the base period
in relation to which the first-mentioned year is included.
(5) Subject to the next succeeding subsection, if the Commissioner is not
satisfied, upon consideration of the information furnished or otherwise
available to him, as to the value of export sales of a person for the base
period in relation to a rebate year, the Commissioner is not required to
determine that value and this Division has effect, in relation to any rebate
entitlement of that person or the issue of export certificates by that person,
in relation to that rebate year, as if that person had no increase in export
sales for that rebate year.
(6) Where, in a case to which the last preceding subsection would otherwise
apply, the Commissioner is satisfied that the value of export sales of the
person for the base period does not exceed a particular amount, but is not
satisfied that the value is less than that amount, this Division has effect,
for the purposes referred to in that subsection, as if that amount were the
value of export sales of the person for the base period.
(7) As soon as conveniently may be after a determination is made, the
Commissioner shall serve upon the person making the claim, by post or
otherwise, a notice in writing of the determination.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16L
Amendment of determinations
SECT
16L. (1) Subject to this section, the Commissioner may at any time amend a
determination in such manner as he thinks necessary.
(2) Where a person making a claim has made to the Commissioner a full and
true disclosure of all the material facts necessary for the making of a
determination and a determination is made after that disclosure, an amendment
of that determination adversely affecting that person shall not be made except
to correct an error in calculation or a mistake of fact and no such amendment
shall be made more than three years from the date of service upon that person
of notice of the determination.
(3) An amendment favourable to the person to whom the determination relates
shall not be made to a determination except to correct an error in calculation
or a mistake of fact, and no such amendment shall be made more than three
years from the date of service upon that person of notice of the
determination.
(4) Nothing in this section prevents the amendment of a determination:
(a) in order to give effect to a decision upon an appeal or a review or upon
an application under section sixteen Q or section sixteen R of this Act;
(b) as a consequence of an election under subsection (12) of section sixteen
H of this Act;
(c) as a consequence of an amendment of the value of export sales for a year
of the base period as determined by another determination;
(d) as a consequence of the issue or receipt of export certificates by the
person to whom the determination relates after the making of the claim to
which the determination relates;
(e) so far as it relates to a rebate credit or a rebate allowable, to the
extent necessary by reason of an assessment of tax for the year to which the
determination relates, or an amendment of such an assessment; or
(f) in a manner favourable to the person to whom the determination relates,
in pursuance of an objection made by him or pending an appeal or review.
(5) An amendment of a determination shall, for the purposes of this Act, be
deemed to be a determination.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16M
Allowance of rebates
SECT
16M. (1) Notwithstanding anything contained in this Act, rebates under this
Division are allowable in accordance with this section and not otherwise.
(2) The amount of a rebate allowable in accordance with this section is the
amount of the rebate as determined in accordance with this Act.
(3) Subject to this section, the amount of a rebate allowable to an employer
is a debt due and payable to the employer by the Commissioner on behalf of the
Commonwealth.
(4) The Commissioner may apply the whole or a part of a rebate allowable to
an employer in total or partial discharge of any liability to the Commonwealth
of the employer arising under or by virtue of this Act or any other Act of
which the Commissioner has the general administration.
(5) Where, under the last preceding subsection, the Commissioner has applied
an amount of rebate in discharge of a liability of an employer to the
Commonwealth, that employer shall be deemed to have paid the amount so applied
for the purpose for which, and at the time at which, it has been so applied.
(6) Where, by reason of an amendment of a determination, the amount, or the
sum of the amounts, applied or paid by the Commissioner in respect of a rebate
exceeds the amount of the rebate allowable to the employer, the Commissioner
may recover the amount of the excess as if it were tax due and payable by the
employer.
(7) An amount payable by the Commissioner under this section is payable out
of the Consolidated Revenue Fund, which is, to the necessary extent,
appropriated accordingly.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16N
Declarations regarding goods exported
SECT
16N. (1) A person (in this subsection referred to as "the producer") from
whom prescribed goods were, during the base period in relation to a rebate
year or within one year before that base period, acquired by a person who was,
at the time of the acquisition, an export merchant (in this subsection
referred to as "the export merchant") may, by notice in writing, require the
export merchant to furnish to the Commissioner a declaration in accordance
with this section giving particulars of all prescribed goods that were
acquired by the export merchant at any time from the producer and were
exported from Australia during that base period, other than prescribed goods:
(a) of which the export merchant or some other person became, by reason of
something done by him to or in relation to the prescribed goods since the
acquisition, the producer for export; or
(b) which were, after the acquisition and before being exported, physically
included in other goods;
and the producer is not entitled to have a claim in respect of that rebate
year considered unless:
(c) he has made such a requirement and states that fact in the claim,
specifying the name and address of the export merchant; or
(d) he satisfies the Commissioner that it was impossible or impracticable
for him to make such a requirement or that the failure to make the requirement
will not prejudice the proper determination of the claim.
(2) A person (in this subsection referred to as "the producer") from whom
prescribed goods were, during a rebate year or within one year before a rebate
year, acquired by a person who was, at the time of the acquisition, an export
merchant (in this subsection referred to as "the export merchant") may, by
notice in writing require the export merchant to furnish to the Commissioner a
declaration in accordance with this section giving particulars of all
prescribed goods that were acquired by the export merchant at any time from
the producer and were exported from Australia during that rebate year, other
than prescribed goods:
(a) of which the export merchant or some other person became, by reason of
something done by him to or in relation to the prescribed goods after the
acquisition, the producer for export;
(b) which were, after the acquisition and before being exported, physically
included in other goods;
(c) that are motor vehicle components that have been exported from Australia
by a person who carried on the production of motor vehicles in Australia, not
being components in respect of which a notification under subsection (3) of
section sixteen B of this Act has been given; or
(d) that are components for prescribed goods of a particular kind that have
been exported from Australia by a person who carried on the production in
Australia of prescribed goods of that kind, not being components in respect of
which a notification under subsection (3) of section sixteen B of this Act has
been given.
(3) Subject to the next succeeding subsection, a person who receives a
notice in accordance with either of the last two preceding subsections shall,
within sixty days after the receipt by him of the notice, or within such
further time as the Commissioner in special circumstances allows, furnish to
the Commissioner a declaration in accordance with the notice and the
requirements of subsection (6) of this section.
Penalty: Two hundred dollars.
(4) Where a person who receives a notice in accordance with subsection (1)
or (2) of this section does not know, and is unable to ascertain from his
books, accounts or records, a matter that is required by this section to be
contained in the declaration, a declaration furnished by him to the
Commissioner shall be taken to comply with the requirements of this section so
far as that matter is concerned if the declaration states that that person
does not know and is unable to ascertain that matter and sets out adequate
reasons for the inability.
(5) A person who, in pursuance of this section, furnishes a declaration to
the Commissioner shall, at the same time, furnish a copy of the declaration to
the person who requested that the declaration be so furnished.
Penalty: Forty dollars.
(6) A declaration furnished in pursuance of this section shall specify the
amount of the consideration given, or to be given, by the person furnishing
the declaration in respect of the prescribed goods referred to in the
declaration and shall be in accordance with a form determined by the
Commissioner.
(7) A person shall not:
(a) in a declaration furnished to the Commissioner by reason of a request
made in accordance with subsection (1) of this section, knowingly specify as
the amount of a consideration an amount that is less than the true
consideration; or
(b) in a declaration furnished to the Commissioner by reason of a request
made in accordance with subsection (2) of this section, knowingly specify as
the amount of a consideration an amount that is greater than the true
consideration.
Penalty: An amount equal to the amount by which the consideration is
understated or overstated, as the case may be, or One thousand dollars,
whichever is the greater.
(8) A person shall not, in a declaration furnished to the Commissioner by
reason of a notice under subsection (2) of this section, knowingly specify a
consideration in respect of goods that should not be included in the
declaration.
Penalty: An amount equal to the consideration specified in the declaration or
One thousand dollars, whichever is the greater.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16P
Notice to Commissioner as to incorrect declarations
SECT
16P. (1) Where a person has reason to believe that a copy of a declaration
that has been furnished to him in pursuance of the last preceding section
contains information that is incorrect or does not contain information that
should be contained in it, he shall, not later than the day prescribed by the
next succeeding subsection, notify the Commissioner in writing accordingly,
giving particulars of the extent to which he believes the information to be
incorrect or deficient.
Penalty: One thousand dollars.
(2) The prescribed day for the purposes of the last preceding subsection
is:
(a) the last day of the financial year next succeeding the relevant rebate
year or if, on or before that day, the Commissioner has allowed to the person
a further time for the making of a claim in respect of that rebate year, the
day on which that further time expires; or
(b) the day on which that person makes a claim in respect of that rebate
year;
whichever is the earlier day, but, where that day is earlier than the
thirtieth day after the day of receipt by the person of the copy of the
declaration, the prescribed day is that thirtieth day.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16Q
Review of base period export sales
SECT
16Q. (1) A person may, in relation to a rebate year, apply in writing to the
Commissioner for a reduction in the amount that would, apart from this section
and section sixteen D of this Act, be the value of export sales of that person
for a financial year (in this section referred to as "the base year") that is
included in the base period in relation to the rebate year on the ground that,
by reason of abnormal trading conditions or other extraordinary circumstances
during the base year, that amount is greater than it would otherwise have been
and he is, by reason of that fact, unfairly disadvantaged for the purposes of
this Division.
(2) Applications under this section in relation to the one rebate year may
be made in respect of more than one base year.
(3) An application under this section shall be made at the time of the
making by the applicant of a claim in respect of the rebate year in relation
to which the application is made or at any time after the making of such a
claim and before the expiration of forty-two days from the date of service on
the applicant of notice of a determination of that claim by the Commissioner,
but such an application shall not be considered before such a notice has been
served.
(4) The Commissioner shall refer every application duly made under this
section to the Tribunal.
(5) The Tribunal shall determine:
(a) whether the amount to which the application relates is, for the reasons
referred to in subsection (1) of this section, greater than it would otherwise
have been and, if so, the amount of the excess; and
(b) if there is such an excess, whether any reduction should be made in the
value of export sales for the base year on the ground that the applicant is
unfairly disadvantaged for the purposes of this Division by reason of the
excess, and the extent of the reduction that should be so made.
(6) In making a determination under paragraph (b) of the last preceding
subsection, the Tribunal shall take into account:
(a) the amount, if any, of rebate of tax in respect of the base year allowed
to the person under the Pay-roll Tax Assessment Act 1941-1961, or under that
Act as amended at any time, that was attributable to the amount of the excess;
and
(b) where there was such an amount of rebate, the amount of rebate that
will, or is likely to be, attributable to the effect of the determination on
the rebate entitlement of the person for each of the rebate years in relation
to which the base year is or will be included in the base period.
(7) Where, upon an application under this section, the Tribunal has
determined that the value of export sales of a person for the base year should
be reduced by a specified amount, the value of export sales as reduced by that
amount shall, for the purposes of this Division but subject to the application
of section sixteen D of this Act and the next succeeding section, be deemed to
be the value of export sales of that person for that year for the purpose of
ascertaining the increase in export sales of that person for the rebate year
and for any subsequent rebate year in relation to which the base year is
included in the base period, and the Commissioner shall give effect to the
determination accordingly.
(8) A person is not entitled to make more than one application under this
section in relation to the one base year.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16R
Review of amounts added to value of export sales for base period under
section 16D
SECT
16R. (1) Where a person has acquired a business or any industrial property
rights and, under section sixteen D of this Act, an amount is to be deemed to
be added to the value of export sales of that person for the base period in
relation to a rebate year, being the whole or a part of the value of export
sales of a previous owner of the business or of the industrial property rights
for a year (in this section referred to as "the vendor's base year"), that
first-mentioned person may, in relation to that rebate year, apply in writing
to the Commissioner for a reduction, for the purpose of calculating the amount
to be so added, of the amount that represents so much of the value of export
sales of the previous owner (apart from section sixteen D of this Act) for the
vendor's base year as is attributable to that business or those industrial
property rights, on the ground that, by reason of abnormal trading conditions
or other extraordinary circumstances during the vendor's base year, the amount
to which the application relates is greater than it would otherwise have been
and the applicant is, by reason of that fact, unfairly disadvantaged for the
purposes of this Division.
(2) Applications under this section in relation to the one rebate year may
be made in respect of the value of export sales of more than one previous
owner.
(3) An application under this section shall be made at the time of the
making by the applicant of a claim in respect of the rebate year in relation
to which the application is made or at any time after the making of such a
claim and before the expiration of forty-two days from the date of service on
the applicant of notice of a determination of that claim by the Commissioner,
but such an application shall not be considered before such a notice has been
served.
(4) The Commissioner shall refer every application duly made under this
section to the Tribunal.
(5) The Tribunal shall determine:
(a) whether the amount to which the application relates is, for the reasons
referred to in subsection (1) of this section, greater than it would otherwise
have been and, if so, the amount of the excess; and
(b) if there is such an excess, whether any reduction should be made in the
amount on the ground that the applicant is unfairly disadvantaged for the
purposes of this Division by reason of the excess, and the extent of the
reduction that should be made.
(6) Where, upon an application under this section, the Tribunal has
determined that the amount to which the application relates should be reduced,
that amount shall be deemed to be reduced, to the extent determined by the
Tribunal, for the purposes of the application of section sixteen D of this Act
in relation to the applicant in respect of the rebate year to which the
application related or in respect of any later rebate year in relation to
which that amount is relevant, and no further application under this section
shall be made in respect of that amount in respect of any later rebate year.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16S
Export certificates
SECT
16S. (1) Export certificates may be issued in accordance with this section,
and every export certificate:
(a) shall be in a form determined by the Commissioner; and
(b) shall specify a rebate value within the limits provided by this section
and such other matters as are indicated on the form.
(2) Subject to and in accordance with this section a person being:
(a) a person who has, in a rebate year, acquired from a supplier of
components goods of the same kind as:
(i) prescribed goods that have, in that rebate year, been exported
from Australia and in relation to which that person was the producer for
export; or
(ii) goods that have been physically included in goods referred to
in the last preceding subparagraph; or
(b) a supplier of components who has received an export certificate in
relation to a rebate year in respect of goods and has, in that rebate year,
acquired from another supplier of components goods of the same kind as the
goods to which the certificate relates or goods of the same kind as goods that
have been physically included in the goods to which the certificate relates;
may, during or after the end of the rebate year in which he so acquired those
goods from the supplier of components, issue to the supplier of components an
export certificate in relation to that rebate year.
(3) Where a person issues an export certificate in relation to a rebate year
to a supplier of components in respect of goods of any kind:
(a) he shall not specify in the certificate a rebate value that, when added
to the rebate values specified in respect of goods of that kind in any other
export certificate issued by him to suppliers of components (including that
supplier) in relation to that rebate year, exceeds the amount ascertained in
accordance with the formula:
21a
200
where a is the total of the considerations for which the person issuing the
certificates has, during that rebate year and on or before the date of issue
of the certificate, acquired from suppliers of components goods of that kind;
and
(b) where the total of the considerations for which he has, during that
rebate year and on or before the date of issue of the certificate, acquired
from that supplier of components goods of that kind is less than one-tenth of
the total of the considerations for which he has, during that rebate year and
on or before that date, acquired from suppliers of components (including that
supplier) goods of that kind - he shall not specify in the certificate a
rebate value that, when added to the rebate values specified in respect of
goods of that kind in any other export certificates issued by him in relation
to that rebate year in respect of goods of that kind to that supplier of
components, exceeds the amount ascertained in accordance with the formula:
21a
200
where a is the total of the considerations for which he has, during that
rebate year and on or before the date of issue of the certificate, acquired
from that supplier of components goods of that kind.
Penalty: The greater of:
(a) One thousand dollars; or
(b) the amount ascertained in accordance with the formula:
200a
21
where a is the amount of the excess.
(4) Where:
(a) a person has, during a rebate year, sold prescribed goods of any kind to
an export merchant;
(b) any of those goods have, whether during that rebate year or later, been
exported from Australia and the first-mentioned person is the producer for
export of the goods so exported; and
(c) goods of that kind have been exported from Australia during that rebate
year by that export merchant;
that first-mentioned person may, subject to and in accordance with this
section, issue to that export merchant an export certificate in relation to
that rebate year.
(5) A person shall not, in an export certificate issued under the last
preceding subsection in relation to a rebate year by reference to the sale to
an export merchant of goods of any kind, specify a rebate value that, when
added to the rebate values specified in other export certificates issued by
him under that subsection in relation to that rebate year to export merchants
(including that export merchant) by reference to sales of goods of that kind,
gives a total exceeding the amount ascertained in accordance with the
formula:
21a
200
where a is the total of the considerations for which the person issuing the
certificate has, during that rebate year and on or before the date of issue of
the certificate, sold goods of that kind, to export merchants who have, during
that rebate year, exported goods of that kind.
Penalty: The greater of:
(a) One thousand dollars; or
(b) the amount ascertained in accordance with the formula:
200a
21
where a is the amount of the excess.
(6) A person shall not specify in an export certificate issued by him in
relation to a rebate year a rebate value that, when added to the rebate values
specified in any other export certificates issued by him in relation to that
rebate year, gives a total exceeding:
(a) if the certificate is issued after the rebate year - the total of the
rebate values of the increase in export sales of the person for the rebate
year and of any export certificates issued to him in respect of that rebate
year; or
(b) if the certificate is issued during the rebate year - the total of the
rebate values of the amount that would be the increase in export sales of the
person for the rebate year if the rebate year ended on the day on which the
certificate is issued and of any export certificates issued to him on or
before that day in respect of that rebate year.
Penalty: The greater of:
(a) One thousand dollars; or
(b) an amount ascertained in accordance with the formula:
200a
21
where a is the amount of the excess.
(7) A person shall not, except with the approval in writing of the
Commissioner, issue an export certificate in relation to a rebate year:
(a) after the making of a claim by that person in respect of the rebate
year; or
(b) after the expiration of one year from the end of the rebate year and of
the further time, if any, allowed by the Commissioner for the making of a
claim by that person in respect of that rebate year.
Penalty: The greater of:
(a) One thousand dollars; or
(b) an amount ascertained in accordance with the formula:
200a
21
where a is the rebate value specified in the export certificate.
(8) In this section:
(a) a reference to prescribed goods shall be read as not including:
(i) a reference to motor vehicle components that have, in a rebate
year, been exported from Australia by a person who carried on the production
of motor vehicles in Australia and in relation to which the exporter is not
the producer for export; or
(ii) a reference to components for prescribed goods of a kind in
relation to which subsection (2) of section sixteen B of this Act applies,
being components that have, in a rebate year, been exported from Australia by
a person who carried on the production of prescribed goods of that kind in
Australia and in relation to which the exporter is not the producer for
export;
not being components in respect of which a person is, by virtue of section
sixteen B of this Act, deemed to be a producer for export or in respect of
which a notification under subsection (3) of section sixteen B of this Act has
been given; and
(b) a reference to the increase in export sales of a person for a rebate
year shall be read as not including a reference to such part (if any) of that
increase as is attributable to components in relation to which the last
preceding paragraph applies.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16T
Certain arrangements and transactions
SECT
16T. (1) Where the Commissioner is satisfied that arrangements have been
made between any persons with a view to the affairs of those persons being so
arranged or conducted that this Division, or the Division for which this
Division was substituted, would have effect more favourably in relation to one
of those persons than would otherwise have been the case, the amount of any
increase in export sales, or of any rebate entitlement, of that person shall
not exceed the amount that would, in the opinion of the Commissioner, have
been the amount of that increase in export sales or of that rebate entitlement
if those arrangements had not been made.
(2) Where:
(a) by virtue of subsection (8) of section sixteen A of this Act, prescribed
professional services are to be deemed to have been supplied by a person in
relation to a contract for the construction by that person of a building or
other work, being a contract that specifies an amount of consideration as
being attributable to those services; and
(b) that amount exceeds the amount that, in the opinion of the Commissioner,
could reasonably be expected to have been the cost to that person of obtaining
the performance of the work involved in those services by a person other than
himself and his own employees, being a person with whom he was dealing at
arm's length;
the Commissioner may treat the consideration receivable for the supply of
those services as being reduced by the amount of the excess.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16U
Obtaining rebate by fraud
SECT
16U. A person shall not, by wilful act, default or neglect, by fraud, art or
contrivance or by a wilfully false statement:
(a) obtain or attempt to obtain a determination of a rebate entitlement to
which he is not entitled; or
(b) obtain or attempt to obtain a determination of a rebate entitlement of
an amount exceeding the amount of the rebate entitlement to which he is
entitled.
Penalty: In the case of an offence against paragraph (a) of this section, not
less than One hundred dollars and the amount of the rebate entitlement or more
than One thousand dollars and treble the amount of the rebate entitlement, and
in the case of an offence against paragraph (b) of this section, not less than
One hundred dollars and the amount of the excess or more than One thousand
dollars and treble the amount of the excess.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16V
Businesses conducted by States
SECT
16V. Where a trade or business, or more than one trade or business, is
carried on by the Crown in right of a State, this Division applies as if:
(a) the Crown were, in respect of each trade or business, a separate
employer; and
(b) the Crown were not, as such an employer, entitled to any deduction under
section fourteen of this Act.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16W
Elections by marketing authorities
SECT
16W. (1) A marketing authority that came into existence on or after the date
of commencement of the Pay-roll Tax Assessment Act 1968, or within sixty days
before that date, may, by notice in writing lodged with the Commissioner,
elect to be treated, for the purposes of this Division, as a producer for
export in relation to prescribed goods produced in Australia of a class
specified in the election exported or sold for export by the authority
(including goods exported or sold before the date of the election), being
goods in relation to which the authority would not, but for the election, be
the producer for export.
(2) A notice under this section shall be lodged not later than sixty days
after the date on which the marketing authority came into existence.
(3) Where a marketing authority duly makes an election under this section in
relation to any goods:
(a) the marketing authority shall be deemed to be, and to have been, a
producer for export in relation to those goods; and
(b) no other person shall be taken to be, or to have been, a producer for
export in relation to those goods.
(4) For the purposes of this section, an election by a marketing authority
that had effect, immediately before the date of commencement of the Pay-roll
Tax Assessment Act 1968, for the purposes of section sixteen P of the Pay-roll
Tax Assessment Act 1941-1967 shall be deemed to be an election duly made under
this section.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16X
Gold
SECT
16X. (1) For the purposes of this Division, where gold has been delivered in
accordance with section forty-two of the Banking Act 1959:
(a) the gold shall be deemed to have been exported from Australia on the
date on which the gold was so delivered;
(b) the person who by mining (including the working of alluvial or surface
deposits) produced the minerals from which the gold was obtained, and no other
person, shall be deemed to be the producer for export of the gold;
(c) except in a case to which the next succeeding paragraph applies, the
value of export sales of that producer shall be deemed to include, in relation
to the financial year in which the gold was so delivered, the consideration
received in respect of the delivery of the gold by the person who so delivered
the gold (whether the gold was so delivered by that producer or by another
person);
(d) where, at any time during the financial year in which the gold was so
delivered, the producer referred to in paragraph (b) of this subsection was a
shareholder in a prescribed company, the value of export sales of that
producer shall be deemed to include:
(i) in relation to the financial year in which the gold was so
delivered - so much of the consideration received in respect of the delivery
of the gold by the person who so delivered the gold (whether the gold was so
delivered by that producer or by another person) as exceeds the amount that
bears to that consideration the same ratio as the prescribed ratio in relation
to that financial year; and
(ii) in relation to any financial year (including the financial year
in which the gold was so delivered) - so much of the total of any dividends of
the kind referred to in subsection (2) of section twenty-three C of the Income
Tax and Social Services Contribution Assessment Act 1936-1951, or of that Act
as amended and in force for the time being, received by him in that financial
year as exceeds the amount that bears to the total of those dividends the same
ratio as the prescribed ratio in relation to that financial year; and
(e) except for the purpose of calculating the prescribed ratio in relation
to a financial year that is a financial year later than the financial year
that ended on the thirtieth day of June, One thousand nine hundred and
sixty-eight, any actual export of the gold shall not be taken into account for
the purposes of this Division.
(2) Notwithstanding the provisions of the last preceding subsection, the
provisions of this Division apply in relation to gold that:
(a) has been purchased from the Reserve Bank; and
(b) has been sold to a person other than the Reserve Bank or a prescribed
company;
as if this section had not been enacted.
(3) For the purposes of this section, gold delivered in accordance with
section forty-two of the Banking Act 1959 shall be deemed to have been so
delivered at the time treated by the Reserve Bank as the time of delivery of
the gold for the purpose of payment of the price fixed and published under
section forty-four of the Banking Act 1959.
(4) A reference in this section to the Banking Act 1959 shall be read as
including a reference to that Act as amended and in force for the time being.
(5) In this section:
"prescribed company" means a company approved by the Treasurer for the
purposes of section twenty-three C of the Income Tax and Social Services
Contribution Assessment Act 1936-1951 or of that Act as amended and in force
for the time being;
"the prescribed ratio" means:
(a) in relation to a financial year that ended on the thirtieth day of June
of a year specified in the first column of the table in the First Schedule to
this Act - the ratio of the number specified in the second column of that
table opposite to that year to the number specified in the third column of
that table opposite to that year; and
(b) in relation to a financial year that is a financial year later than the
financial year that ended on the thirtieth day of June, One thousand nine
hundred and sixty-eight - the ratio of the total quantity of gold purchased
from the Reserve Bank sold during the immediately preceding financial year by
prescribed companies, being gold other than gold exported by or on behalf of a
prescribed company, to the total quantity of all gold purchased from the
Reserve Bank sold during that immediately preceding financial year by
prescribed companies;
"the Reserve Bank" means the Reserve Bank of Australia.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16XA
Certain gold deemed not to have been acquired from Reserve Bank
SECT
16XA. (1) In this section:
"Banking Act" means the Banking Act 1959 as amended and in force for the
time being;
"delivered" means delivered in accordance with section 42 of the Banking
Act, and "delivery" has a corresponding meaning;
"gold to which this section applies" means gold referred to in subsection
(2) of section 16X;
"prescribed company" and "Reserve Bank" have the same respective meanings as
in section 16X;
"producer", in relation to any gold, means the person who by mining
(including the working of alluvial or surface deposits) produced the minerals
from which the gold was obtained.
(2) Where a prescribed company has, at any time in a rebate year, purchased
from the Reserve Bank gold to which this section applies, the company shall,
for the purposes of this Act, be deemed not to have purchased it from the
Reserve Bank but to have acquired it at that time from persons who were, in
the financial year immediately preceding that rebate year, shareholders in the
company and were producers of gold delivered in that financial year.
(3) Where in a rebate year a company is to be deemed, by virtue of
subsection (2), to have acquired gold from a person, the company shall be
deemed to have acquired the gold from that person for an amount of
consideration that bears to the total consideration receivable for the
disposal by the company of gold actually purchased by the company from the
Reserve Bank in that rebate year, being gold to which this section applies,
the same proportion as the quantity of gold delivered to the Reserve Bank in
the financial year immediately preceding that rebate year of which the person
was the producer bears to the total quantity of gold delivered to the Reserve
Bank in that financial year of which shareholders in the company were
producers.
(4) For the purposes of this section, gold shall be deemed to have been
delivered at the time treated by the Reserve Bank as the time of delivery of
the gold for the purpose of payment of the price fixed and published under
section 44 of the Banking Act.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 16Y
Amounts to be expressed in Australian currency
SECT
16Y. For the purposes of this Division, all amounts shall be expressed in
terms of Australian currency.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART IV
PART IV - REGISTRATION AND RETURNS
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 17
Registration
SECT
17. An employer (not being an employer who is registered as an employer)
who, in respect of a month, pays or is liable to pay wages at a rate in excess
of Four hundred dollars per week shall, within seven days after the close of
that month, apply to the Commissioner, in the prescribed form and manner, for
registration as an employer.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 18
Returns
SECT
18. (1) Every employer who is registered or required to be registered in
accordance with the provisions of the last preceding section shall, within
seven days after the close of each month, furnish to the Commissioner, in
accordance with the form and in the manner prescribed, a return of all wages
paid or payable by him in respect of that month or in respect of each pay
period of less than one month ending in that month, as the case may be.
(2) Where the Commissioner is of opinion that it would be unduly onerous to
require an employer to furnish returns in respect of the periods or within the
time specified in the last preceding subsection, he may, by notice in writing,
vary the periods in respect of which, or the time within which, that employer
is required to furnish returns in pursuance of that subsection, and the
employer shall, while that notice remains unrevoked, furnish returns
accordingly.
(3) The Commissioner may, at any time, by notice in writing, revoke any
notice given in pursuance of the last preceding subsection.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 19
Exemption from furnishing returns
SECT
19. (1) If the Commissioner is of the opinion that no tax will be payable by
an employer, or, if paid, would be refunded, he may issue a certificate to
that employer exempting him from furnishing monthly returns in accordance with
the provisions of the last preceding section, and any employer to whom such a
certificate is issued may refrain from furnishing monthly returns but shall,
unless the contrary is expressed in the certificate, furnish an annual return
within twenty-one days after the close of each financial year.
(2) A certificate issued under the last preceding subsection may be either
unconditional or subject to such conditions as are prescribed or as the
Commissioner thinks fit.
(3) The issue of a certificate under subsection (1) of this section shall
not exempt an employer from the payment of any tax, notwithstanding that it
may have the effect of postponing the time for payment of any tax.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 20
Further returns
SECT
20. In addition to any return required to be furnished by this Act, the
Commissioner may, by notice in writing, call upon any employer or person to
furnish to him, within the time specified in the notice, such return or such
further or fuller return, as the Commissioner requires, whether on his own
behalf or as an agent or a trustee.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 21
Power to obtain information and evidence
SECT
21. (1) The Commissioner may, by notice in writing, require any employer or
person:
(a) to furnish him with such information as he requires; or
(b) to attend and give evidence before him or before any officer authorized
by him in that behalf;
for the purpose of inquiring into or ascertaining his or any other person's
liability or entitlement under any of the provisions of this Act, and may
require him to produce all books, documents and other papers whatsoever in his
custody or under his control relating thereto.
(2) The Commissioner may require the information or evidence to be given on
oath, and either orally or in writing, and for that purpose he or the officer
so authorized by him may administer an oath.
(3) Regulations made under this Act may prescribe scales of expenses to be
allowed to persons required under this section to attend.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART V
PART V - COLLECTION AND RECOVERY OF TAX
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 22
Time for payment of tax
SECT
22. Every employer liable to pay tax shall pay the tax within the time
within which he is required by this Act to lodge the return of the wages in
respect of which the tax is payable.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 23
Assessments
SECT
23. (1) Where the Commissioner finds in any case that tax or further tax is
payable by any employer, the Commissioner may:
(a) assess the amount of wages paid or payable by the employer; and
(b) calculate the tax or further tax payable thereon.
(2) Where:
(a) any employer makes default in furnishing any return;
(b) the Commissioner is not satisfied with the return made by any employer;
or
(c) the Commissioner has reason to believe or suspect that any employer
(though he may not have furnished any return) is liable to pay tax;
the Commissioner may cause an assessment to be made of the amount upon which,
in his judgment, tax ought to be levied and that person shall be liable to pay
tax thereon, excepting in so far as he establishes on objection that the
assessment is excessive.
(3) Any employer who becomes liable to pay tax by virtue of an assessment
made under the last preceding subsection shall also be liable to pay, by way
of additional tax, double the amount of that tax or the amount of Two dollars,
whichever is the greater:
Provided that the Commissioner may, in any particular case, for reasons
which he thinks sufficient, remit the additional tax or any part thereof.
(4) As soon as conveniently may be after an assessment is made under this
section, the Commissioner shall cause notice in writing of the assessment and
of the tax or further tax to be given to the employer liable to pay the tax or
further tax.
(5) The amount of tax or further tax specified in the notice shall be
payable on or before the date specified in the notice together with any other
amount which may be payable in accordance with any other provision of this
Act.
(6) The omission to give any such notice shall not invalidate the assessment
and calculation made by the Commissioner.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 24
Refunds
SECT
24. Where the Commissioner finds in any case that tax has been overpaid he
may refund to the employer who paid the tax the amount of tax found to be
overpaid.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 25
Employer leaving Australia
SECT
25. (1) When the Commissioner has reason to believe that an employer may
leave Australia before the tax or further tax becomes due and payable by him,
the tax or further tax shall be due and payable on such date as the
Commissioner fixes and notifies to the employer.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 26
Time to pay - extensions and instalments
SECT
26. The Commissioner may, in such cases as he thinks fit:
(a) extend the time for payment of any tax or further tax by such period as
he considers the circumstances warrant; or
(b) permit the payment of tax or further tax to be made by instalments
within such time as he considers the circumstances warrant.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 27
Penal tax
SECT
27. If the tax or further tax is not paid before the expiration of the time
specified in section twenty-two or twenty-three of this Act, or such further
time as may be allowed by the Commissioner under section twenty-six of this
Act, additional tax shall be payable at the rate of ten per centum per annum
upon the amount of tax unpaid, to be computed from the expiration of the time
specified in section twenty-two or twenty-three of this Act, or, where further
time has been allowed by the Commissioner under section twenty-six of this
Act, from the expiration of that further time:
Provided that the Commissioner may, in any particular case, for reasons
which in his discretion he thinks sufficient, remit the additional tax imposed
or any part thereof.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 28
Recovery of tax
SECT
28. (1) Tax shall be deemed when it becomes due and payable to be a debt due
to the King on behalf of the Commonwealth and payable to the Commissioner in
the manner and at the place prescribed.
(2) Any tax or further tax unpaid, including any additional tax, may be sued
for and recovered in any court of competent jurisdiction by the Commissioner
or a Deputy Commissioner suing in his official name.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 29
Substituted service
SECT
29. If, in any proceedings against an employer for the recovery of tax,
further tax or additional tax, the defendant:
(a) is absent from Australia and has not, to the knowledge of the
Commissioner after reasonable inquiry in that behalf, any attorney or agent in
Australia on whom service of process can be effected; or
(b) cannot after reasonable inquiry be found;
service of any process in the proceedings may, without leave of the court, be
effected on him by posting the same or a sealed copy thereof in a letter
addressed to him at his last known place of business or abode in Australia.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 30
Liquidator to give notice
SECT
30.*2* (1) Every person who is liquidator of any company which is being
wound-up and which is, or on or after the first day of July, One thousand nine
hundred and forty-one has been, an employer registered or required to be
registered under this Act, shall, within fourteen days after he has become
liquidator of that company, give notice in writing to the Commissioner of his
appointment as liquidator.
(2) The Commissioner shall, as soon as practicable thereafter, notify to the
liquidator the amount which appears to the Commissioner to be sufficient to
provide for any tax which then is or will thereafter become payable by the
company.
(3) The liquidator:
(a) shall not without leave of the Commissioner part with any of the assets
of the company until he has been so notified;
(b) shall set aside out of the assets available for the payment of the tax,
assets to the value of the amount so notified, or the whole of the assets so
available if they are of less than that value; and
(c) shall, to the extent of the value of the assets which he is so required
to set aside, be liable as trustee to pay the tax.
(4) If the liquidator fails to comply with any provision of this section (or
fails as trustee duly to pay the tax for which he is liable under the last
preceding subsection), he shall, to the extent of the value of the assets of
which he has taken possession and which are, or were at any time, available to
him for the payment of the tax, be personally liable to pay the tax, and shall
be guilty of an offence.
Penalty: Not less than Two dollars or more than One hundred dollars.
(5) Where more persons than one are appointed liquidators or required by law
to carry out the winding-up, the obligations and liabilities attaching to a
liquidator under this section shall attach to each of such persons:
Provided that where any one of such persons has paid the tax due in respect
of the company being wound-up, the other person or persons shall be liable to
pay that person each his equal share of the amount of the tax so paid.
(6) Notwithstanding anything contained in this section, all costs, charges
and expenses which, in the opinion of the Commissioner, have been properly
incurred by the liquidator in the winding-up of a company, including the
remuneration of the liquidator, may be paid out of the assets of the company
in priority to any tax payable in respect of the company.
(7) Nothing in this section shall limit the liability of a liquidator under
section sixty-six of this Act.
*2* S. 30 - Section 61 of the Sales Tax Laws Amendment Act 1985 provides as
follows:
Subsection 30 (3C) -
Omit paragraph (b), substitute the following paragraph:
"(b) tax assessed under an Act providing for the assessment of sales tax;".
The proposed amendment was misdescribed and is not incorporated in this
reprint.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 31
Agent for absentee principal winding-up business
SECT
31. (1) Where an agent for an absentee principal has been required by the
principal to wind-up the business of his principal he shall, before taking any
steps to wind-up the business, notify the Commissioner of his intention so to
do, and shall set aside such sum out of the assets of the principal as appears
to the Commissioner to be sufficient to provide for any tax that becomes
payable.
(2) An agent who fails to give notice to the Commissioner or fails to
provide for payment of the tax as required by this section shall be personally
liable for any tax that becomes payable in respect of the business of the
principal.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 32
Where tax not paid during lifetime
SECT
32. In any case where, whether intentionally or not, an employer escapes
full taxation in his lifetime by reason of not having duly made full, complete
and accurate returns:
(a) the Commissioner shall have the same powers and remedies against the
executors and administrators of the employer in respect of the liability which
the employer had as he would have had against the employer in his lifetime;
(b) the executors and administrators shall make such returns and furnish
such information as the Commissioner requires for the purpose of an accurate
assessment;
(c) the amount of tax shall (where the employer's default was intentional)
be double the amount of the difference between the tax so assessed and the
amount actually paid by the taxpayer, and shall be a first charge on all the
employer's estate in the hands of the executors and administrators; and
(d) no lapse of time shall prevent the operation of this section, and the
Commissioner may take all such proceedings and exercise all such powers and
remedies for the purpose of giving effect to this section and recovering the
double tax as in the case of ordinary assessments and taxation.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 33
Provision for payment of tax by executors and administrators
SECT
33.*3* (1) Where, at the time of an employer's death, he had not paid the
whole of the tax payable up to the date of his death, the Commissioner shall
have the same powers and remedies for the assessment and recovery of tax from
the executors and administrators as he would have had against that employer,
if he were alive.
(2) The executors or administrators shall furnish such of the returns
mentioned in Part IV of this Act as have not been made by the deceased.
(3) Where the executors or administrators are unable or fail to furnish a
return, the Commissioner may estimate and make an assessment of the wages on
which, in his judgment, tax ought to be charged.
(4) Where, in respect of the estate of any deceased employer, probate has
not been granted or letters of administration have not been taken out within
six months of his death, the Commissioner may cause an assessment to be made
of the amount of tax due by the deceased.
(5) The Commissioner shall cause notice of the assessment to be published
twice in a daily newspaper circulating in the State or Territory of the
Commonwealth in which the deceased resided.
(6) Any person claiming an interest in the estate of the deceased may,
within 60 days after the first publication of notice of the assessment, lodge
with the Commissioner an objection in writing against the assessment stating
fully and in detail the grounds on which he relies and the provisions of this
Act relating to objections, reviews and appeals shall thereupon apply in
relation to the objection as if the person so claiming an interest were the
deceased.
(7) Subject to any amendment of the assessment, the assessment so made shall
be conclusive evidence of the indebtedness of the deceased to the
Commissioner.
(8) The Commissioner may issue an order in the form in the Second Schedule
to this Act authorizing any member of the police force of the Commonwealth or
of a State or of a Territory of the Commonwealth or any other person named
therein to levy the amount of tax due by the deceased, with costs, by distress
and sale of any property of the deceased.
(9) Upon the issue of any such order the member or person so authorized
shall have power to levy that amount accordingly in the prescribed manner.
(10) Notwithstanding anything contained in the last three preceding
subsections, if at any time probate of the will of the deceased is, or letters
of administration of the estate are, granted to a person, that person may,
within 60 days after the date on which probate was, or letters of
administration were, granted, lodge an objection against the assessment,
stating fully and in detail the grounds on which he relies, and the
Commissioner shall consider any such objection and shall make such amendment
(if any) as he considers necessary.
*3* S. 33 (10) - Paragraph 114 (f) of the Taxation Boards of Review (Transfer
of Jurisdiction) Act 1986 provides as follows:
(f) by omitting from subsection (10) "and the Commissioner shall consider
such objection and shall make such amendment (if any) as he considers
necessary" and substituting "and thereupon the provisions of this Act relating
to objections, reviews and appeals apply as if the objection had been made by
the deceased person".
The proposed amendment was misdescribed and is not incorporated in this
reprint.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 34
Recovery of tax paid on behalf of another person
SECT
34. Every person who, under the provisions of this Act, pays any tax for or
on behalf of any other person shall be entitled to recover the amount so paid
from that other person as a debt, together with the costs of recovery, or to
retain or deduct that amount out of any money in his hands belonging or
payable to that other person.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 35
Contributions from joint taxpayers
SECT
35. Where two or more persons are jointly liable to pay tax they shall each
be liable for the whole tax, but any of them who has paid the tax may recover
contributions as follows:
(a) a person who has paid the tax in respect of any wages may recover by way
of contribution from any other person jointly liable to that tax a sum which
bears the same proportion to the tax as the share of the wages which that
other person was liable to pay bears to the total amount of wages which the
persons jointly liable to tax were liable to pay;
(b) every person entitled to contribution under this section may sue
therefor in any court of competent jurisdiction as money paid to the use of
the person liable to contribute at his request; or may retain or deduct the
amount of the contribution out of any moneys in his hands belonging or payable
to the person liable to contribute.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 36
Commissioner may collect tax from person owing money to employer
SECT
36. (1) The Commissioner may, by notice in writing (a copy of which shall be
forwarded to the employer at the last place of address known to the
Commissioner), require:
(a) any person by whom any money is due or accruing or may become due to an
employer;
(b) any person who holds or may subsequently hold money for or on account of
an employer;
(c) any person who holds or may subsequently hold money on account of some
other person for payment to an employer; or
(d) any person having authority from some other person to pay money to an
employer;
to pay to him, forthwith upon the money becoming due or being held, or within
such further time as the Commissioner, a Second Commissioner, or a Deputy
Commissioner allows, the money or so much thereof as is sufficient to pay the
tax due by the employer or the fines and costs (if any) imposed by a court on
him in respect of an offence against this Act.
(2) Any person who fails to comply with any notice under this section shall
be guilty of an offence.
Penalty: One hundred dollars.
(3) Where any amount referred to in subsection (1) of this section is less
than the amount of tax due by the employer, the person shall pay to the
Commissioner in reduction of the amount of tax due the amount payable by that
person to the employer.
(4) Any person making any payment in pursuance of this section shall be
deemed to have been acting under the authority of the employer and of all
other persons concerned, and is hereby indemnified in respect of such payment.
(5) If the tax due by the employer, or the fine and costs (if any) imposed
by a court on him, are paid before any payment is made under a notice given in
pursuance of this section, the Commissioner shall forthwith give notice to the
person of the payment.
(6) In this section:
"tax" includes further tax and additional tax chargeable under this Act, and
any judgment debt and costs in respect of tax;
"person" includes company, partnership, Commonwealth or State Officer, and
any public authority (corporate or unincorporate) of the Commonwealth or a
State.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 37
Evidence
SECT
37. (1) The production of any document or a copy of a document under the
hand of the Commissioner, a Second Commissioner or a Deputy Commissioner
purporting to be a notice or a copy of a notice specifying any liability or
entitlement of an employer under this Act, or to be a copy of a determination
made under this Act, shall be conclusive evidence of the due exercise of any
act required by this Act to be done or performed by the Commissioner, a Second
Commissioner, or a Deputy Commissioner for the purpose of ascertaining the
liability or entitlement so specified or making the determination and (except
in proceedings on appeal when it shall be prima facie evidence only) shall be
conclusive evidence of the correctness of any calculations upon which that
liability or entitlement is ascertained or on which that determination is
based.
(2) The production of any document under the hand of the Commissioner, a
Second Commissioner or a Deputy Commissioner purporting to be a copy of or
extract from any document or return furnished to, or of any document issued
by, the Commissioner shall for all purposes be sufficient evidence of the
matter therein set forth, without producing the original.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART VI
PART VI - OBJECTIONS AND APPEALS
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 39
Objections
SECT
39. (1) An employer who is dissatisfied with any decision made by the
Commissioner under this Act, by which his liability to pay tax is affected, or
with any assessment or determination made by the Commissioner under this Act,
may, within 60 days after service of notice of the decision, assessment or
determination, as the case may be, lodge with, the Commissioner an objection
in writing stating fully and in detail the grounds on which he relies.
(2) The Commissioner shall consider the objection, and may either disallow
it, or allow it, either wholly or in part.
(3) The Commissioner shall give to the objector written notice of his
decision on the objection.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40
Request for reference
SECT
40. An employer who is dissatisfied with a decision under section 39 on an
objection by the employer may, within 60 days after service on the employer of
notice of the decision, lodge with the Commissioner a request in writing to
refer the decision to the Tribunal.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40A
Applications for extension of time
SECT
40A. (1) Where the period for the lodgment by an employer of an objection
has ended, the employer may, notwithstanding that that period has ended, send
the objection to the Commissioner together with an application in writing
requesting the Commissioner to treat the objection as having been duly lodged.
(2) Where the period for the lodgment by an employer of a request under
section 40 has ended, the employer may, notwithstanding that the period has
ended, send the request to the Commissioner together with an application in
writing asking that the request be treated as having been duly lodged.
(3) An application under subsection (1) or (2) shall state fully and in
detail the circumstances concerning, and the reasons for, the failure by the
person to lodge the objection or request as required by this Act.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40B
Consideration of applications for extension of time for lodging
objections
SECT
40B. (1) The Commissioner shall consider each application made under
subsection 40A (1) and may grant or refuse the application.
(2) The Commissioner shall give to the employer who made the application
notice in writing of the decision on the application.
(3) An employer who is dissatisfied with a decision under subsection (1) in
respect of an application made by the employer may apply to the Tribunal for
review of the decision.
(4) Where an application under subsection 40A (1) has been granted, the
employer who made the application shall, for the purposes of this Part, be
treated as having duly lodged the objection to which the application relates.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40C
Consideration of applications for extension of time for lodging requests
for reference
SECT
40C. (1) Where the Commissioner receives an application under subsection 40A
(2), the Commissioner shall, as soon as practicable, send the application to
the Tribunal.
(2) The sending of an application to the Tribunal under subsection (1)
shall, for the purposes of the Administrative Appeals Tribunal Act 1975, be
deemed to constitute the making by the employer concerned of an application to
the Tribunal to extend the time within which the request may be lodged with
the Commissioner.
(3) The Tribunal may grant or refuse the application.
(4) Where an application under subsection 40A (1) has been granted, the
employer shall, for the purposes of this Part, be treated as having duly
lodged the request to which the application relates.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40D
Reference to Tribunal
SECT
40D. (1) Where an employer duly lodges, or is to be treated as having duly
lodged, a request under section 40 in relation to a decision on an objection,
the Commissioner shall comply with the request.
(2) The referral of a decision on an objection to the Tribunal shall, for
the purposes of the Administrative Appeals Tribunal Act 1975, be deemed to
constitute the making by the employer of an application to the Tribunal for
review of the decision.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40E
Notice to refer
SECT
40E. (1) Subject to subsections (2) and (3), if, within 60 days after
receiving a request under section 40 in relation to a decision on an
objection, the Commissioner does not comply with the request, the employer who
made the request may give notice in writing to the Commissioner requiring the
Commissioner to do so and the Commissioner shall, within 60 days after
receiving the notice, comply with the request.
(2) Where an application under section 40A in relation to a request has been
granted, the employer who made the request is not entitled to give notice
under subsection (1) in relation to the request before the expiration of 60
days after the day on which the application was granted.
(3) If, within 60 days after receiving a request under section 40 in
relation to a decision on an objection or, in a case to which subsection (2)
of this section applies, within 60 days after an application under section 40A
in relation to a request has been granted, the Commissioner, by notice in
writing served on the employer who made the request, requires the employer to
give information relating to the objection, the Commissioner is not required
to comply with the request until the expiration of 60 days after the receipt
by the Commissioner of that information.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40F
Procedure on review
SECT
40F. In proceedings under this Part on a review before the Tribunal:
(a) the person who requested the review is, unless the Tribunal otherwise
orders, limited to the grounds stated in the objection; and
(b) the burden of proving that an assessment is excessive, or a decision or
determination is incorrect, lies on the person who requested the review.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 40G
Implementation of decisions
SECT
40G. (1) When a decision of the Tribunal under this Part becomes final, the
Commissioner shall, not later than 60 days after that decision becomes final,
take such action, including amending the assessment concerned as may be
necessary to give effect to that decision.
(2) In determining, for the purposes of subsection (1), when a decision of
the Tribunal becomes final, if an appeal has been made to the Full Court of
the Federal Court of Australia in relation to that decision but no application
for special leave to appeal to the High Court in relation to that decision is
made within 30 days after the determination of the first-mentioned appeal, the
decision of the Federal Court of Australia shall be taken to have become final
on the expiration of that period.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 41
Pending review or appeal not to affect assessment etc.
SECT
41. (1) The fact that a review or appeal is pending in relation to an
assessment, determination or decision does not in the meantime interfere with,
or affect, the assessment, determination or decision and tax or additional tax
may be recovered as if no review or appeal were pending.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART VII
PART VII - PENAL PROVISIONS
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 42
Offences
SECT
42. (1) Any person who:
(a) fails or neglects duly to furnish any return or information or to comply
with any requirement of the Commissioner as and when required by this Act or
the Regulations thereunder, or by the Commissioner;
(b) without just cause shown by him refuses or neglects duly to attend and
give evidence when required by the Commissioner or any officer duly authorized
by him, or to answer truly and fully any questions put to him, or to produce
any book or papers required of him by the Commissioner or any such officer;
(c) makes or delivers a return which is false in any particular or makes any
false answer whether orally or in writing; or
(d) contravenes any provision of this Act for the contravention of which no
penalty is expressly provided;
shall be guilty of an offence.
Penalty: Not less than Four dollars or more than Two hundred dollars.
(2) In any prosecution, for an offence against paragraph (c) of subsection
(1) of this section, of any person who has not previously been convicted of an
offence against this Act, it shall be a defence if the defendant proves:
(a) that the return or answer to which the prosecution relates was prepared
or made by him personally; and
(b) that the false particulars were given or (as the case may be) the false
statement was made through ignorance or inadvertence.
(3) Any person who, after conviction for an offence against this section,
continues to fail to comply with the requirements in respect of which he was
convicted, shall be guilty of an offence and punishable as provided in section
forty-five of this Act.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 43
Additional tax in certain cases
SECT
43. (1) Notwithstanding anything contained in the last preceding section,
any employer who:
(a) fails or neglects duly to furnish any return or information as and when
required by this Act or the Regulations thereunder or by the Commission; or
(b) fails to include in any return any particulars of wages paid or payable
by him which are subject to tax under this Act;
shall, if an employer to whom paragraph (a) of this subsection applies, be
liable to pay additional tax at the rate of ten per centum per annum upon the
amount of tax payable by him (such percentage to be calculated for the period
commencing on the last day allowed for furnishing the return or information
and ending on the day upon which the return or information is furnished or the
day upon which the assessment is made, whichever first happens), or the sum of
Two dollars, whichever is the greater, or, if an employer to whom paragraph
(b) of this subsection applies, shall be liable to pay by way of additional
tax the amount of Two dollars or double the amount of the difference between
the tax properly payable and the tax payable upon the basis of the return
lodged, whichever is the greater:
Provided that the Commissioner may, in any particular case, for reasons
which he thinks sufficient, remit the additional tax or any part thereof.
(2) If the Commissioner considers that the circumstances of any case warrant
action being taken to recover the penalty provided by the last preceding
section, such action may be taken by the Commissioner, and in that case the
additional tax payable under this section shall not be charged.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 44
False declarations
SECT
44. If any person, in any declaration made under, or authorized or
prescribed by, this Act or the Regulations thereunder, knowingly or wilfully
declares to any matter or thing which is false or untrue, he shall be deemed
to be guilty of wilful and corrupt perjury and shall upon conviction be liable
to imprisonment for a period not exceeding four years.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 45
Avoiding taxation
SECT
45. Any person who, by any wilful act, default or neglect, or by any fraud,
art or contrivance whatever, avoids or attempts to avoid tax chargeable under
this Act, shall be guilty of an offence.
Penalty: Not less than One hundred dollars and the amount of tax avoided or
attempted to be avoided, or more than One thousand dollars and treble the
amount of tax avoided or attempted to be avoided.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 46
Time for commencing prosecutions
SECT
46. (1) A prosecution in respect of any offence against the last preceding
section may be commenced at any time within three years after the commission
of the offence.
(2) A prosecution in respect of any offence against a provision of Division
2 of Part III or against paragraph (a) or (c) of subsection (1) of section
forty-two of this Act may be commenced at any time.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 47
Penalties not to relieve from tax
SECT
47. Payment of penalties under this Act shall not releive any person from
liability to any tax for which he would otherwise be liable.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 48
Obstructing officers
SECT
48. Any person who obstructs or hinders any officer acting in the discharge
of his duty under this Act or the Regulations thereunder shall be guilty of an
offence.
Penalty: Not less than Two dollars or more than One hundred dollars.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART VIII
PART VIII - TAXATION PROSECUTIONS
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 49
Taxation prosecutions
SECT
49. Proceedings by the Crown for the recovery of penalties under this Act
are hereinafter referred to as "taxation prosecutions".
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 50
How instituted
SECT
50. Taxation prosecutions may be instituted in the name of the Commissioner
by action, information or other appropriate proceeding:
(a) in the High Court of Australia; or
(b) in the Supreme Court of any State or Territory of the Commonwealth;
and when the prosecution is for a pecuniary penalty not exceeding One thousand
dollars or the excess is abandoned, the taxation prosecution may be instituted
in the name of the Commissioner or a Deputy Commissioner:
(c) in a County Court, District Court, Local Court or Court of Summary
Jurisdiction of any State or Territory of the Commonwealth.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 51
Evidence of authority to institute proceedings
SECT
51. (1) Where any taxation prosecution has been instituted by an officer in
the name of the Commissioner or a Deputy Commissioner, the prosecution shall,
in the absence of evidence to the contrary, be deemed to have been instituted
by the authority of the Commissioner or the Deputy Commissioner, as the case
may be.
(2) The production of a telegram purporting to have been sent by the
Commissioner or a Deputy Commissioner and purporting to authorize an officer
to institute any taxation prosecution or proceedings shall be admissible as
evidence in the prosecution or proceedings, and shall be accepted as evidence
of the authority of the officer to institute the prosecution or proceedings in
the name of the Commissioner or Deputy Commissioner, as the case may be.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 52
Defendant to have right of trial in High or State Court
SECT
52. In any taxation prosecution where the penalty exceeds Two hundred
dollars and the excess is not abandoned, the defendant, within seven days
after service of process, shall have the right to elect, in manner prescribed,
to have the case tried, at the option of the prosecutor, either in the High
Court of Australia or in the Supreme Court of the State or Territory of the
Commonwealth in which the prosecution has been instituted, and thereupon the
proceedings shall stand removed accordingly and may be conducted as if
originally instituted in the court to which they are so removed.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 53
Prosecution in accordance with Practice Rules
SECT
53. Every taxation prosecution in the High Court of Australia or the Supreme
Court of any State or Territory of the Commonwealth may be commenced,
prosecuted and proceeded with in accordance with any rules of practice
established by the court for Crown suits in revenue matters or in accordance
with the usual practice and procedure of the court in civil cases or in
accordance with the directions of the court or a Judge.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 54
State Court practice
SECT
54. Subject to this Act, the provisions of the law relating to summary
proceedings before Justices in force in the State or Territory of the
Commonwealth where the proceedings are instituted shall apply to all taxation
prosecutions before a court of summary jurisdiction in that State or Territory
and an appeal shall lie from any conviction or order of dismissal to the
court, and in the manner, provided by the law of the State or Territory where
such a conviction or order is made for appeals from convictions or orders of
dismissal.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 55
Information, etc., to be valid if in words of Act
SECT
55. All informations, summonses, convictions and warrants shall suffice if
the offence is set forth as nearly as may be in the words of this Act.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 56
No objection for informality
SECT
56. (1) An objection shall not be taken or allowed to any information or
summons for any alleged defect therein in substance or in form or for any
variance between the information or summons and the evidence adduced at the
hearing in support thereof, and the court shall at all times make any
amendment necessary to determine the real question in dispute or which may
appear desirable.
(2) If any such defect or variance appears to the court to be such that the
defendant has been thereby deceived or misled, it shall be lawful for the
court, upon such terms as it thinks just, to adjourn the hearing of the case
to some future day.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 57
Conviction not to be quashed
SECT
57. A conviction, warrant of commitment or other proceeding, matter or thing
done or transacted in relation to the execution or carrying out of any
taxation act shall not be held void, quashed or set aside by reason of any
defect therein or want of form, and no party shall be entitled to be
discharged out of custody on account of such defect.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 58
Protection to witnesses
SECT
58. A witness on behalf of the Commissioner or a Deputy Commissioner in any
taxation prosecution shall not be compelled to disclose the fact that he
received any information, or the nature thereof or the name of the person who
gave such information, and an officer appearing as a witness shall not be
compelled to produce any reports made or received by him confidentially in his
official capacity or containing confidential information.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 59
Averment of prosecutor sufficient
SECT
59. (1) In any taxation prosecution the averment of the prosecutor or
plaintiff contained in the information, complaint, declaration or claim shall
be prima facie evidence of the matter or matters averred.
(2) This section shall apply to any matter so averred although:
(a) evidence in support or rebuttal of the matter averred or of any other
matter is given by witnesses; or
(b) the matter averred is a mixed question of law and fact, but in that case
the averment shall be prima facie evidence of the fact only.
(3) Any evidence given by witnesses in support or rebuttal of a matter so
averred shall be considered on its merits and the credibility and probative
value of such evidence shall be neither increased nor diminished by reason of
this section.
(4) The foregoing provisions of this section shall not apply to:
(a) an averment of the intent of the defendant; or
(b) proceedings for an indictable offence or an offence directly punishable
by imprisonment.
(5) This section shall not lessen or affect any onus of proof otherwise
falling on the defendant.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 60
Minimum penalties
SECT
60. No minimum penalty provided by this Act shall be liable to reduction
under any power of mitigation which would, but for this section, be possessed
by the court.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 61
Treatment of convicted offenders
SECT
61. Where any pecuniary penalty is adjudged to be paid by any convicted
person, the court:
(a) may commit the offender to gaol until the penalty is paid; or
(b) may release the offender upon his giving security for the payment of the
penalty; or
(c) may exercise for the enforcement and recovery of the penalty any power
of distress or execution possessed by the court for the enforcement and
recovery of penalties in any other case.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 62
Release of offenders
SECT
62. The gaoler of any gaol to which any person has been committed for
non-payment of any penalty shall discharge that person:
(a) on payment to him of the penalty adjudged;
(b) on a certificate by the Commissioner or a Deputy Commissioner that the
penalty has been paid or realized; or
(c) if the penalty adjudged to be paid is not paid or realized, according to
the following table:
Amount of penalty Period after commencement of
imprisonment on the expiration of
which defendant is to be discharged
$4 and under Seven days
Over $4 and not more than $10 Fourteen days
Over $10 and not more than $40 One month
Over $40 and not more than $100 Two months
Over $100 and not more than $200 Three months
Over $200 and not more than $400 Six months
Over $400 One year
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 63
Parties may recover costs
SECT
63. In all taxation prosecutions, the court may award costs against any
party, and all provisions of this Act relating to the recovery of penalties,
except commitment to gaol, shall extend to the recovery of any costs adjudged
to be paid.
PAY-ROLL TAX ASSESSMENT ACT 1941 - PART IX
PART IX - MISCELLANEOUS
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 64
Application of Act to State
SECT
64. (1) Each State shall, for the purposes of this Act, be represented by
such officer or officers as the State appoints.
(2) Nothing in this Act imposing any penalty on an employer shall be
construed as imposing a penalty on a State or any officer representing that
State.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 65
Public officer of company
SECT
65. Every company which is registered or required to be registered as an
employer under this Act shall at all times be represented by a person residing
in Australia duly appointed by the company or by its duly authorized agent or
attorney, and with respect to every such company and person the following
provisions shall apply:
(a) Such person shall be called the public officer of the company for the
purposes of this Act and shall be appointed within three months after the
commencement of this Act or after the company commences to carry on business
in Australia, whichever is the later date;
(b) The company shall keep the office of public officer constantly filled
and no appointment of a public officer shall be deemed to be duly made until
after notice thereof in writing, specifying the name of the officer and
address for service, has been given to the Commissioner;
(c) If the company fails or neglects duly to appoint a public officer when
and as often as such appointment becomes necessary, it shall be guilty of an
offence;
Penalty: One hundred dollars for every day during which the failure or neglect
continues.
(d) Service of any document at the address for service or on the public
officer of a company shall be sufficient service upon the company for all the
purposes of this Act or the Regulations thereunder, and if at any time there
is no public officer then service upon any person acting or appearing to act
in the business of the company shall be sufficient;
(e) The public officer shall be answerable for the doing of all such things
as are required to be done by the company under this Act or the Regulations
thereunder, and in case of default shall be liable to the same penalties;
(f) Everything done by the public officer which he is required to do in his
representative capacity shall be deemed to have been done by the company. The
absence or non-appointment of a public officer shall not exclude the company
from the necessity of complying with any of the provisions of this Act or the
Regulations thereunder, or from the penalties provided by any section on the
failure to comply therewith, but the company shall be liable to the provisions
of this Act as if there were no requirement to appoint a public officer;
(g) In any proceedings under this Act taken against the public officer of
the company the proceedings shall be deemed to have been taken against the
company, and the company shall be liable jointly with the public officer for
any penalty imposed upon him;
(h) Notwithstanding anything contained in this section, and without in any
way limiting, altering or transferring the liability of the public officer of
a company, every notice, process or proceeding which under this Act or the
Regulations thereunder may be given to, served upon or taken against the
company or its public officer may, if the Commissioner thinks fit, be given
to, served upon or taken against any director, secretary or other officer of
the company or any attorney or agent of the company and that director,
secretary, officer, attorney or agent shall have the same liability in respect
of that notice, process or proceedings as the company or public officer would
have had if it had been given to, served upon, or taken against the company or
public officer.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 66
Agents and trustees
SECT
66. With respect to every agent and with respect also to every trustee, the
following provisions shall apply:
(a) He shall be answerable as an employer for the doing of all such things
as are required to be done by virtue of this Act in respect of the payment of
any wages which are subject to tax under this Act;
(b) He shall, in respect of any such wages, make the returns and be
chargeable with tax thereon, but in his representative capacity only, and each
return shall, except as otherwise provided by this Act, be separate and
distinct from any other;
(c) If he is an executor or administrator, the returns shall be the same as
far as practicable as the deceased person, if living, would have been liable
to make;
(d) Where as agent or trustee he pays tax, he is hereby authorized to
recover the amount so paid from the person in whose behalf he paid it, or to
deduct it from any money in his hands belonging to that person;
(e) He is hereby authorized and required to retain from time to time out of
any money which comes to him in his representative capacity so much as is
sufficient to pay the tax which is or will become due in respect of such
wages;
(f) He is hereby made personally liable for the tax payable in respect of
such wages if, after the Commissioner has required him to make a return, or
while the tax remains unpaid, he disposes of or parts with any fund or money
which comes to him from or out of which tax could legally be paid, but he
shall not be otherwise personally liable for the tax:
Provided that the Commissioner may, upon application by the agent or trustee
permit disposal of such fund or money or part thereof as he considers
necessary;
(g) He is hereby indemnified for all payments which he makes in pursuance of
this Act or by the requirements of the Commissioner;
(h) For the purpose of insuring the payment of tax the Commissioner shall
have the same remedies against attachable property of any kind vested in or
under the control or management or in the possession of any agent or trustee,
as he would have against the property of any other person in respect of tax,
and in as full and ample a manner.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 67
Person in receipt or control of money for absentee
SECT
67. With respect to every person who has the receipt, control or disposal of
money belonging to a person resident out of Australia, who is liable to pay
tax under this Act, the following provisions shall, subject to this Act,
apply:
(a) He shall when required by the Commissioner pay the tax due and payable
by the person on whose behalf he has the control, receipt or disposal of
money;
(b) Where he pays tax in accordance with the preceding paragraph he is
hereby authorized to recover the amount so paid from the person on whose
behalf he paid it or to deduct it from any money in his hands belonging to
that person;
(c) He is hereby authorized and required to retain from time to time out of
any money which comes to him on behalf of the person resident out of Australia
so much as is sufficient to pay the tax which is or will become due by that
person;
(d) He is hereby made personally liable for the tax payable by him on behalf
of the person resident out of Australia after the tax becomes payable, or if,
after the Commissioner has required him to pay the tax, he disposes of, or
parts with, any fund or money then in his possession, or which comes to him
from or out of which the tax could legally be paid, but he shall not be
otherwise personally liable for the tax:
Provided that the Commissioner may upon application permit disposal of such
fund or money or part thereof as he considers necessary;
(e) He is hereby indemnified for all payments which he makes in pursuance of
this Act or in accordance with the requirements of the Commissioner.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 68
Books, accounts etc. to be preserved
SECT
68. (1) Every person who is an employer registered or required to be
registered under this Act shall, for the purposes of this Act, keep proper
books or accounts and shall preserve those books or accounts, for a period of
not less than five years after the completion of the transactions to which
they relate.
Penalty: Two hundred dollars.
(2) This section shall not apply so as to require the preservation of any
books, accounts or documents:
(a) in respect of which the Commissioner has notified the employer that such
preservation is not required; or
(b) of a company which has gone into liquidation and which has been finally
dissolved.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 69
Access to books etc.
SECT
69. The Commissioner, or any officer authorized by him in that behalf, shall
at all times have full and free access to all buildings, places, books,
documents and other papers for any of the purposes of this Act and for any
such purpose may make extracts from or copies of any such books, documents or
papers.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 70
Release of employers in cases of hardship
SECT
70. (1) In any case where it is shown to the satisfaction of a Board
consisting of the Commissioner, the Secretary to the Department of Finance and
the Comptroller-General of Customs or of such substitutes for all or any of
them as the Minister appoints from time to time that:
(a) an employer has suffered such a loss or is in such circumstances; or
(b) owing to the death of a person who, if he had lived, would have been
liable to pay tax, the dependants of that person are in such circumstances;
that the exaction of the full amount of tax will entail serious hardship, the
Board may release the employer or the trustee of the estate of the deceased
person (as the case may be) wholly or in part from his liability, and the
Commissioner may make such entries as are necessary for that purpose.
(2) The Commissioner or his substitute shall be Chairman of the Board, and
the decision of the majority shall prevail.
(3) Where an application is made for release in respect of an amount of tax
if that amount is not less than One thousand dollars, the Board shall, and if
that amount is less than One thousand dollars, the Board may refer the
application to the Tribunal and shall notify the applicant in writing of its
having done so.
(4) The President of the Tribunal shall designate the Registrar, a District
Registrar or a Deputy Registrar of the Tribunal to be a designated person:
(a) for the purposes of dealing with the application; or
(b) for the purposes of dealing with applications under this section
included in a specified class of applications.
(5) The applicant may appear before the designated person or the designated
person may require the applicant to appear before him, either in person or by
a representative, and the designated person may examine the applicant or his
representative upon oath or affirmation concerning any statements which the
applicant has, or desires to have, placed before the Board constituted by this
section.
(6) The designated person shall be assisted in his examination of the
applicant by an officer of the Australian Taxation Office who is a qualified
accountant.
(7) The designated person may permit the taxpayer to be assisted at the
examination by such persons as the designated person considers the
circumstances justify.
(8) A record shall be made of the information elicited by the designated
person during his examination.
(9) The designated person shall:
(a) submit a report to the Board constituted under this section upon the
facts disclosed by his examination, together with the record referred to in
subsection (8); and
(b) draw the attention of that Board to any facts that, in his opinion, have
particular bearing upon the application.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SECT 71
Regulations
SECT
71. (1) The Governor-General may make regulations, not inconsistent with
this Act, prescribing all matters which by this Act are required or permitted
to be prescribed, or which are necessary or convenient to be prescribed, for
carrying out or giving effect to this Act, and, in particular, for prescribing
penalties not less than Two dollars or more than Forty dollars for any breach
of the Regulations.
(2) Without limiting the generality of the last preceding subsection, the
regulations may make provision with respect to the place at which, and the
manner in which, a return, objection, claim, declaration, notice, application
or other document required or permitted by this Act to be made, furnished or
given to, or lodged with, the Commissioner may be, or is to be, so made,
furnished, given or lodged.
PAY-ROLL TAX ASSESSMENT ACT 1941 - SCHEDULE 1
SCH
THE SCHEDULES
FIRST SCHEDULE Section 16X
TABLE FOR ASCERTAINING THE PRESCRIBED RATIO
FOR THE PURPOSES OF SECTION 16X
Column 1 Column 2 Column 3
1961 46,854 1,122,800
1962 47,558 1,081,253
1963 45,793 1,064,998
1964 60,192 1,040,998
1965 70,777 952,940
1966 89,006 911,875
1967 90,479 803,192
1968 112,217 738,952
PAY-ROLL TAX ASSESSMENT ACT 1941 - SCHEDULE 2
SCH
SECOND SCHEDULE Section 33
COMMONWEALTH OF AUSTRALIA
Pay-roll Tax Assessment Act 1941
Order
To at
WHEREAS at the time of the death of
of deceased, pay-roll tax has not been
levied and/or paid on the whole of the wages paid or payable by the said
up to the date of his death:
AND WHEREAS probate has not been, or letters of administration have not
been, granted in respect of the estate of the said deceased:
AND WHEREAS the amount of tax remaining due by the said at the
time of his death is
THESE ARE THEREFORE to require and authorize you
forthwith to levy the said sum of together with the
costs of these presents by distress and sale of any property of the
estate of the said found by you and to require that you
certify to me on the day of what you shall do
by virtue of this warrant.
Dated this day of One thousand nine hundred and
Commissioner of Taxation.