Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 9C

Pay-roll tax paid under corresponding applied law

9C. Pay-roll tax paid under corresponding applied law



(1) In this section-

Commonwealth place wages means wages that would be taxable wages within the
meaning of the corresponding applied law if the corresponding applied law
applied in relation to each place in Victoria that is a Commonwealth place;

corresponding applied law means the provisions of the Pay-roll Tax Act 1971
that would apply in relation to each place in Victoria that is a Commonwealth
place, pursuant to section 6(2) of the
Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth, if those
provisions were excluded provisions within the meaning of section 6(1) of the
Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

(2) For the purposes of ascertaining the pay-roll tax payable under this Act
by an employer who during a return period pays taxable wages and Commonwealth
place wages, there shall be deducted from the amount of pay-roll tax payable
by the employer under this Act the amount of pay-roll tax payable by the
employer under section 8 of the corresponding applied law.

(3) This section applies, and must be taken to have always applied, on and
from 6 October 1997.