Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

PAY-ROLL TAX (TERRITORIES) ASSESSMENT AMENDMENT ACT 1980 No. 11, 1980 - SECT 3

General exemption
3. (1) Section 12 of the Principal Act is amended by omitting from sub-
sections (3), (4) and (7) "$5,500" and substituting "$6,000".

(2) Subject to sub-section (3), the amendments of section 12 of the Principal
Act made by sub-section (1) apply in relation to a return or assessment in
respect of a month or other period that commences on or after the date of
commencement of this Act (in this sub-section referred to as the

"commencement date") or that commenced before, but ends on or after, the
commencement date, but, for the purposes of the application of section 12 of
the Principal Act as amended by sub-section (1) in relation to a return or
assessment in respect of a month or other period (in this sub-section referred
to as the "month or period of the return") that commenced before, and ends on
or after, the commencement date, the return or assessment shall be taken to
relate to 2 periods, one period being the period that commenced on the
commencement of the month or period of the return and ended on the day prior
to the commencement date, and the other period being the period commencing on
the commencement date and ending on the last day of the month or period of the
return.

(3) Where a return or assessment relates to the whole of the financial year
ending on 30 June 1980, sub-section (2) applies as if this Act had come into
operation on 1 January 1980. 


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback