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PAY-ROLL TAX (TERRITORIES) ASSESSMENT AMENDMENT ACT 1980 No. 11, 1980 - SECT 4

Refund or rebate of tax on annual adjustment
4. Section 14 of the Principal Act is amended-

   (a)  by omitting from paragraph (c) of sub-section (4A) "and" (last
        occurring);

   (b)  by omitting paragraph (d) of sub-section (4A) and substiting the
        following paragraphs:



"(d) in respect of the financial year that commenced on 1 July 1979-the amount
ascertained by deducting from the aggregate of $33,000 and $36,000 an amount
of $2 for each amount of $3 included in the amount by which the amount of the
total wages paid by the employer in respect of the financial year exceeds the
aggregate of $33,000 and $36,000; and



"(e) in respect of a financial year subsequent to the financial year that
commenced on 1 July 1979-the amount ascertained by deducting from $72,000 an
amount of $2 for each amount of $3 included in the amount by which the amount
of the total wages paid by the employer in respect of the financial year
exceeds $72,000";

   (c)  by omitting from paragraph (c) of sub-section (4B) "and" (last
        occurring); and

   (d)  by omitting paragraph (d) of sub-section (4B) and substituting the
        following paragraphs:



"(d) in respect of the financial year that commenced on 1 July 1979-the amount
that would be the prescribed amount referred to in sub-section (4A) in respect
of the financial year if the employer had been an employer in Australia during
the whole of the financial year and if-

        (i)    where the employer was an employer in Australia during a period
               (in this sub-paragraph referred to as the 'employment period')
               that is the whole or a part of the period that commenced on 1
               July 1979 and ended on 31 December 1979 (whether or not the
               employer was an employer in Australia during any other part of
               the financial year)-each reference in paragraph (d) of
               sub-section (4A) to $33,000 were a reference to the amount that
               bears to $33,000 the same proportion as the employment period
               bears to 6 months; and

        (ii)   where the employer was an employer in Australia during a period
               (in this sub-paragraph referred to as the 'employment period')
               that is the whole or a part of the period that commenced on 1
               January 1980 and ends on 30 June 1980 (whether or not the
               employer was an employer in Australia during any other part of
               the financial year)-each reference in paragraph (d) of
               sub-section (4A) to $36,000 were a reference to the amount that
               bears to $36,000 the same proportion as the employment period
               bears to 6 months; and



"(e) in respect of a financial year subsequent to the financial year that
commenced on 1 July 1979-the amount that would be the prescribed amount
referred to in sub-section (4A) in respect of the financial year if the
employer had been an employer in Australia during the whole of the financial
year and if each reference in paragraph (e) of sub-section (4A) to $72,000
were a reference to the amount that bears to $72,000 the same proportion as
the part of the year during which the employer was an employer in Australia
bears to the whole of that financial year.". 


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