Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 11A

Financial year and prescribed amount

11A. Financial year and prescribed amount





(1) In this section and sections 11B and 11C, financial year includes the
periods-

   (a)  commencing on 1 July 1990 and ending on 31 October 1990;

   (b)  commencing on 1 November 1990 and ending on 30 June 1991;

   (c)  commencing on 1 July 1991 and ending on 31 December 1991;

   (d)  commencing on 1 January 1992 and ending on 30 June 1992;

   (e)  commencing on 1 July 1992 and ending on 30 November 1992;



   (f)  commencing on 1 December 1992 and ending on 30 June 1993.



(2) In sections 11B and 11C, prescribed amount means-

   (a)  for the purposes of the financial year commencing on 1 July 1989, the
        prescribed amount calculated for those purposes in accordance with
        Part A of Schedule Two;

   (b)  for the purposes of the financial year commencing on 1 July 1990 and
        ending on 31 October 1990, the prescribed amount calculated for those
        purposes in accordance with Part C of Schedule Two;

   (c)  for the purposes of the financial year commencing on 1 November 1990
        and ending on 30 June 1991, the prescribed amount calculated for those
        purposes in accordance with Part E of Schedule Two;

   (d)  for the purposes of the financial year commencing on 1 July 1991 and
        ending on 31 December 1991, the prescribed amount calculated for those
        purposes in accordance with Part G of Schedule Two;

   (e)  for the purposes of the financial year commencing on 1 January 1992
        and ending on 30 June 1992, the prescribed amount calculated for those
        purposes in accordance with Part I of Schedule Two;

   (f)  for the purposes of the financial year commencing on 1 July 1992 and
        ending on 30 November 1992, the prescribed amount calculated for those
        purposes in accordance with Part K of Schedule Two;

   (g)  for the purposes of the financial year commencing on 1 December 1992
        and ending on 30 June 1993, the prescribed amount calculated for those
        purposes in accordance with Part M of Schedule Two;

   (h)  for the purposes of the financial year commencing on 1 July 1993 and
        each succeeding financial year up to and including the financial year
        ending on 30 June 2002, the prescribed amount calculated for those
        purposes in accordance with Part O of Schedule Two;

        (i)    for the purposes of the financial year commencing on 1 July
               2002 and each succeeding financial year, the prescribed amount
               calculated for those purposes in relation to such members in
               accordance with Part Q of Schedule Two.



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(3) Where a person who did not pay and was not liable to pay taxable wages or
interstate wages for any part of a financial year satisfies the Commissioner
that, by reason of the nature of his trade or business, the taxable wages and
interstate wages, if any, paid or payable by him fluctuate with different
periods of the financial year, the Commissioner may treat him-

   (a)  if he has conducted that trade or business in Australia during the
        whole of the financial year-as an employer throughout the financial
        year; or

   (b)  if he has conducted that trade or business in Australia during part
        only of the financial year-as an employer during that last-mentioned
        part of the financial year.



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