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

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

Act No. 2 of 1979 as amended

This compilation was prepared on 26 March 2007 taking into account amendments up to Act No. 8 of 2007

The text of any of those amendments not in force on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra

Contents 1 Short title [see Note 1] 2 Commencement 3 Interpretation 4 Liability of Commonwealth authorities for Northern Territory pay‑roll tax

Notes An Act relating to the liability of certain Commonwealth authorities to pay Northern Territory pay‑roll tax

1 Short title [see Note 1]

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

2 Commencement

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

3 Interpretation

(1) In this Act:

Commonwealth authority means an authority or body constituted or established by an Act.

Commonwealth authority subject to pay‑roll tax means a Commonwealth authority: (a) that was registered as an employer under the former Pay‑roll Tax (Territories) Assessment Act 1971 or in respect of which an application for registration as an employer under that Act was pending; or (b) that was registered as an employer under the pay‑roll tax law of a State or in respect of which an application for registration as an employer under the pay‑roll tax law of a State was pending, immediately before the commencement of this Act.

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