Commonwealth Numbered Acts

PAY-ROLL TAX (TERRITORIES) ASSESSMENT AMENDMENT ACT 1981 No. 69, 1981 - SECT 4

4. Section 14 of the Principal Act is amended-

   (a)  by omitting from paragraph (4A) (d) ''and'' (last occurring);

   (b)  by omitting paragraph (4A) (e) and substituting the following
        paragraphs:

''(e) in respect of the financial year that commenced on 1 July 1980-the
amount ascertained by deducting from the aggregate of $36,000 and $40,200 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 $36,000 and $40,200; and

''(f) in respect of a financial year subsequent to the financial year that
commenced on 1 July 1980-the amount ascertained by deducting from $80,400 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 $80,400'';

   (c)  by omitting from paragraph (4B) (d) ''and'' (last occurring); and

   (d)  by omitting paragraph (4B) (e) and substituting the following
        paragraphs:

''(e) in respect of the financial year that commenced on 1 July 1980-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 1980 and ended on 31 December 1980 (whether or not the
               employer was an employer in Australia during any other part of
               the financial year)-each reference in paragraph (e) 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

        (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 1981 and ends on 30 June 1981 (whether or not the
               employer was an employer in Australia during any other part of
               the financial year)-each reference in paragraph (e) of
               sub-section (4A) to $40,200 were a reference to the amount that
               bears to $40,200 the same proportion as the employment period
               bears to 6 months; and

''(f) in respect of a financial year subsequent to the financial year that
commenced on 1 July 1980-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 (f) of sub-section (4A) to $80,400
were a reference to the amount that bears to $80,400 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.''.