This legislation has been repealed.
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 Repealed PART II-EMPLOYMENT AGENTS 4.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 Adjustment of pay-roll tax when employer ceases to be an employer during financial year PART IIIA-Repealed 11D-11U. Repealed PART IV-REGISTRATION AND RETURNS 12.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 Repealed 15.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 Repealed PART V-COLLECTION AND RECOVERY OF TAX 17-24. Repealed 25.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 Repealed PART VA-VII-Repealed 32-40. Repealed PART VIII-MISCELLANEOUS 41. Repealed 42.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 Repealed 50. Regulations __________________ SCHEDULE 1-Repealed SCHEDULE 2. SCHEDULE 3-9-Repealed --------------- ENDNOTES 1.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