Pay-roll Tax (State Taxation of Commonwealth Authorities) Act 1971

2 Commencement

This Act shall be deemed to have come into operation on the date of commencement of the Pay-roll Tax (Termination of Commonwealth Tax) Act 1971.

3 Interpretation

In this Act:

Commonwealth authority means an authority or body constituted or established by an Act.

Commonwealth authority subject to Commonwealth pay-roll tax means a Commonwealth authority:

(a) that was registered as an employer under the Pay-roll Tax Assessment Act 1941-1969; or

(b) in respect of which an application for registration as an employer under that Act was pending, immediately before the commencement of this Act.

pay-roll tax law means a law of that State that relates to the imposition, assessment and collection of a tax on wages.

For the purposes of this Act, an authority or body continued in existence by an Act shall be deemed to be constituted by that Act.

4 Liability of Commonwealth authorities for State pay-roll tax

Where the Act that constitutes or establishes a Commonwealth authority, being a Commonwealth authority subject to Commonwealth pay-roll tax, contains provision:

(a) to the effect that the Commonwealth authority is not subject to taxation under a law of a State to which the Commonwealth is not subject; or

(b) to the effect that the Commonwealth authority is not, except with respect to stamp duty, subject to taxation under a law of a State to which the Commonwealth is not subject,

that provision does not have effect in relation to taxation under the pay-roll tax law of that State.