Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 12

Registration

12. Registration



(1) An employer (not being an employer who is registered as an employer) who,
during a month, pays or is liable to pay, anywhere, wages at a rate in excess
of the weekly amount, the whole or any part of which is taxable wages, shall
apply, within seven days after the close of that month, to the Commissioner in
a form approved by the Commissioner, for registration as an employer, and
thereupon the Commissioner shall register him as an employer under this Act.

Penalty: 50 penalty units.





(2) The Commissioner may cancel the registration under subsection (1) of a
person as an employer if that person is not an employer paying wages as
referred to in subsection (1).

(2A) Where the Commissioner cancels the registration under subsection (2) of a
person as an employer in any financial year and that person subsequently pays
or is liable to pay taxable wages during that financial year that person may,
notwithstanding that during any month he pays or is liable to pay wages at a
rate not in excess of the weekly amount, apply to the Commissioner in a form
approved by the Commissioner, for registration as an employer and thereupon
the Commissioner shall register him as an employer under this Act.







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(4) Where, during a month, by reason of subsection (3A) of section 9A or
subsection (4) of section 9B is to be deemed to have effect as if a reference
to an employer were a reference to a person nominated or appointed in relation
to a group for the purposes of subsection (3A) of section 9A, each member of
the group who is an employer shall, unless he is registered as an employer,
apply within seven days after the close of that month, to the Commissioner in
a form approved by the Commissioner, for registration as an employer and
thereupon the Commissioner shall register him as an employer under this Act.

Penalty: 50 penalty units.



(5) The Commissioner may cancel the registration under subsection (4) of a
person as an employer if that person has ceased to be a member of the group
referred to in subsection (4).

(6) In this section, weekly amount means-

   (a)  in respect of a week ending before 1 November 1990, $5750 per week;

   (b)  in respect of a week beginning on or after 1 November 1990 and ending
        on or before 31 December 1991, $7885 per week;

   (c)  in respect of a week ending on or after 1 January 1992, $9615 per
        week.