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

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

Act No. 96 of 1995 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

Part 1—Preliminary 1 Short title [see Note 1] 2 Commencement [see Note 1] 3 Interpretation

Part 2—Liability of certain Commonwealth authorities to pay Australian Capital Territory Pay‑roll Tax 4 Exempting provision not involving regulations 5 Exempting provision involving regulations 6 Payments made before commencement of this Act

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

Part 1—Preliminary

1 Short title [see Note 1]

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

2 Commencement [see Note 1]

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

3 Interpretation

(1) In this Act:

Commonwealth authority means an authority or body that: (a) was established by an Act; and (b) immediately before the commencement of the Payroll Tax Act 1987 of the Australian Capital Territory, was registered as an employer, or had an application for registration pending, under: (i) the former Pay‑roll Tax (Territories) Assessment Act 1971; or (ii) the pay‑roll tax law of a State or Territory;

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

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