Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 10A

Local government business entities

10A. Local government business entities

The exemption under section 10(1)(l)-

   (a)  does not apply to wages paid or payable for or in connection with an
        activity referred to in section 10(1)(e);

   (b)  does not apply unless the body corporate is a wholly-owned subsidiary
        (within the meaning of the Corporations Act) of the municipal council
        or municipal councils;

   (c)  does not apply unless the Commissioner is satisfied-

   (i)  that the arrangement between the body corporate and the municipal
        council or municipal councils includes provisions for the payment by
        the body corporate to the municipal council or municipal councils of
        amounts approximately equivalent to the amount of pay-roll tax that
        would be payable by the body corporate under this Act but for the
        exemption; and

   (ii) that those provisions are being complied with.