Commonwealth Numbered Acts

PAY-ROLL TAX (TERRITORIES) ASSESSMENT AMENDMENT ACT 1982 No. 128, 1982 - SECT 4

4. Section 14 of the Principal Act is amended-

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

   (b)  by omitting paragraph (f) and substituting the following paragraphs:

''(f) in respect of the financial year that commenced on 1 July 1981-the
amount ascertained by deducting from the aggregate of $13,400 and $100,000 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 that aggregate; and

   (g)  in respect of a financial year subsequent to the financial year that
        commenced on 1 July 1981, where the relevant amount in relation to
        that year is ascertained in accordance with sub-section (4D) or (4E)
        and sub-section (4F) does not apply-the amount ascertained by
        deducting from that relevant amount the 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 that
        relevant amount; and

   (h)  in respect of a financial year subsequent to the financial year that
        commenced on 1 July 1981, where, in accordance with sub-section (4F),
        there are 2 or more relevant amounts applicable to periods in that
        year-the amount ascertained by-

        (i)    calculating, in respect of the relevant amount applicable to
               each of those periods, an amount in accordance with the
               formula-

ab
--
12
where-

a is the number of months during that period; and

b is that relevant amount; and

        (ii)   deducting from the sum (in this sub-paragraph referred to as
               the 'relevant total') of the amounts so calculated the 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 relevant total.'';

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

   (d)  by omitting paragraph (f) and substituting the following paragraphs:

''(f) in respect of the financial year that commenced on 1 July 1981-the
amount that would be the prescribed amount referred to in sub-section (4A) in
respect of that 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 1981 and ended on 31 August 1981 (whether or not the
               employer was an employer in Australia during any other part of
               the financial year)-the reference in paragraph (4A) (f) to
               $13,400 were a reference to the amount that bears to $13,400
               the same proportion as the employment period bears to 2 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 commencing on 1
               September 1981 and ending on 30 June 1982 (whether or not the
               employer was an employer in Australia during any other part of
               the financial year)-the reference in paragraph (4A) (f) to
               $100,000 were a reference to the amount that bears to $100,000
               the same proportion as the employment period bears to 10
               months;

   (g)  in respect of a financial year subsequent to the financial year that
        commenced on 1 July 1981, where the relevant amount in relation to
        that year is ascertained in accordance with sub-section (4D) or (4E)
        and sub-section (4F) does not apply-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 (4A) (g) to the relevant amount were a reference to the
        amount that bears to that relevant amount the same proportion as the
        part of the year during which the employer was an employer in
        Australia bears to the whole of the financial year; and

   (h)  in respect of a financial year subsequent to the financial year that
        commenced on 1 July 1981, where, in accordance with sub-section (4F),
        there are 2 or more relevant amounts applicable to periods in that
        year-the amount ascertained by performing the calculation required by
        sub-paragraph (4A) (h) (i) and by-

        (i)    calculating, in respect of each of those periods (in this
               sub-paragraph referred to, in each case, as the 'relevant
               period') during the whole or part of which the employer was an
               employer in Australia, the amount that bears to the amount
               calculated under that sub-paragraph in relation to that period
               the same proportion as the period in the relevant period during
               which the employer was an employer in Australia bears to the
               relevant period; and

        (ii)   deducting from the sum (in this sub-paragraph referred to as
               the 'relevant total') of the amounts so calculated the 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 relevant total.''; and

   (e)  by inserting after sub-section (4B) the following sub-sections:

''(4C) The regulations may at any time-

   (a)  prescribe an amount greater than $120,000 in relation to a financial
        year subsequent to the financial year that commenced on 1 July 1981;
        and

   (b)  declare that an amount so prescribed in relation to a year is
        applicable to a specified period in that year (being a period
        commencing on the first day of a month).

''(4D) Where an amount is not prescribed under paragraph (4C) (a) in relation
to a financial year, the relevant amount in relation to that year shall be
taken to be $120,000.

''(4E) Where an amount is prescribed under paragraph (4C) (a) in relation to a
financial year, but that amount is not declared under paragraph (4C) (b) to be
applicable to a specified period in that year, the relevant amount in relation
to that year shall be taken to be that amount.

''(4F) Where an amount is prescribed under paragraph (4C) (a) in relation to a
financial year and that amount is declared under paragraph (4C) (b) to be
applicable in relation to a specified period in that year-

   (a)  that amount shall be taken to be the relevant amount applicable to
        that period; and

   (b)  the relevant amount applicable to any period in that year to which an
        amount so prescribed is not so declared applicable shall be taken to
        be $120,000.''.