Victorian Repealed Acts

[Index] [Search] [Search this Act] [Notes] [Noteup] [Download] [Help]

This legislation has been repealed.

PAY-ROLL TAX ACT 1971

No. 8154 of 1971
Version incorporating amendments as at 20 March 2007

TABLE OF PROVISIONS

           Section Page

   PART I-PRELIMINARY

   1.      Short title and commencement
   2.      Taxation Administration Act 1997.
   3.      Definitions
   3A.     Superannuation benefits relating to services performed before 1 July 1997.
   3B.     Superannuation benefits not readily related to particular employees or their periods of service
   3C.     Supply of services in relation to performance of work
           3D-3F. Repealed

   PART II-EMPLOYMENT AGENTS

   4.      Interpretation
   5.      Employment agents deemed to be employers of service
           providers
   5A.     Agreement to reduce or avoid liability to pay-roll tax

   PART III-LIABILITY TO TAXATION

   6.      Wages liable to tax
   7.      Imposition of pay-roll tax on taxable wages
   8.      Liability to pay tax
   8A.     Joint and several liability of group members
   8B.     Time for payment of tax
   8C.     Employer leaving Australia
   9.      Taxable value of fringe benefits
   9A.     General exemption where two or more employers related etc.
   9B.     Deduction from taxable wages
   9C.     Pay-roll tax paid under corresponding applied law
   10.     Exemption from pay-roll tax
   10A.    Local government business entities
   11.     Exemption for paid maternity or adoption leave
   11A.    Financial year and prescribed amount
   11B.    Annual adjustments
   11C.    Adjustment of pay-roll tax when employer ceases to be an employer during financial year

   PART IIIA-Repealed

           11D-11U. Repealed

   PART IV-REGISTRATION AND RETURNS

   12.     Registration
   13.     Returns
   13A.    Inclusion of fringe benefits in returns etc.
   14.     Repealed
   15.     Further returns
   16.     Repealed

   PART V-COLLECTION AND RECOVERY OF TAX

           17-24. Repealed
   25.     Liquidator to give notice
   26.     Agent for absentee principal winding-up business
   27.     When tax not paid during lifetime
   28.     Payment of tax by executors or administrators
   29.     Recovery of tax paid on behalf of another person
           30, 31. Repealed

   PART VA-VII-Repealed

           32-40. Repealed

   PART VIII-MISCELLANEOUS

   41.     Repealed
   42.     Agents and trustees
   43.     Person in receipt or control of money for absentee
           44-49A. Repealed
   50.     Regulations
           __________________
           SCHEDULE 1-Repealed
           SCHEDULE 2.
           SCHEDULE 3-9-Repealed
           ---------------
           ENDNOTES
           1. General Information
           2. Table of Amendments
           3. Explanatory Details


[Index] [Search] [Search this Act] [Notes] [Noteup] [Download] [Help]