Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 11C

Adjustment of pay-roll tax when employer ceases to be an employer during financial year

11C. Adjustment of pay-roll tax when employer ceases to be an employer during
financial year



(1) In this section-

prescribed period, in relation to an employer who pays or is liable to pay
wages for part only of a financial year, means that part of that financial
year;

total amount of pay-roll tax in relation to an employer, means-

   (a)  the amount ascertained by applying the appropriate rate or rates of
        pay-roll tax prescribed by section 7(1) to the difference between-

   (i)  the total of the taxable wages paid or payable by that employer during
        a prescribed period; and

   (ii) the prescribed amount;

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wages does not include foreign wages.

(2) Subject to section 9A, where in a financial year an employer ceases to pay
wages he shall, where the amount of pay-roll tax paid or payable by him when
he made returns relating to the prescribed period is less than the total
amount of pay-roll tax in relation to that employer for that prescribed
period, pay to the Commissioner as pay-roll tax, within the period during
which he is required to furnish a return under this Act relating to that
prescribed period or the last return under this Act relating to that
prescribed period, an amount equal to the difference.

(3) Subject to section 9A, where an employer, who has ceased to pay wages, as
referred to in subsection (2), in any financial year, subsequently pays or is
liable to pay taxable wages or interstate wages during that financial year,
section 11B applies to and in respect of him as if the reference in subsection
(2) of section 11B to the amount of pay-roll tax paid or payable by that
employer included a reference to any pay-roll tax paid or payable by that
employer under subsection (2).

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