Commonwealth Numbered Acts

PAY-ROLL TAX (TERRITORIES) ASSESSMENT AMENDMENT ACT 1982 No. 128, 1982 - SECT 3

3. (1) Section 12 of the Principal Act is amended-

   (a)  by omitting from paragraph (3) (a) ''the amount of $6,700'' and
substituting ''the relevant amount'';

   (b)  by omitting from sub-sections (4) and (7) ''$6,700'' and substituting
''the relevant amount''; and

   (c)  by omitting sub-section (9) and substituting the following
        sub-section:

''(9) In this section-

'relevant amount' means $10,000 or such higher amount as is prescribed;

'tax' means tax referred to in section 10.''.

(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 (other than a return or assessment referred to in sub-section (4))
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, except as
otherwise provided by regulations made under paragraph 70 (1) (d) of the
Principal Act as amended by this Act, 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 1982, sub-section (2) applies as if this Act had come into
operation on 1 September 1981.

(4) In relation to a return or assessment that relates to the whole of the
financial year ending on 30 June 1983, the amendments of section 12 of the
Principal Act made by sub-section (1) shall be deemed to have come into
operation on 1 July 1982.