Commonwealth Consolidated Acts

COMMONWEALTH AUTHORITIES (NORTHERN TERRITORY PAY-ROLL TAX) ACT 1979 - SECT 3

  (1)   In this Act:

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

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

  (a)   that was registered as an employer under the former Pay - roll Tax (Territories) Assessment Act 1971 or in respect of which an application for registration as an employer under that Act was pending; or

  (b)   that was registered as an employer under the pay - roll tax law of a State or in respect of which an application for registration as an employer under the pay - roll tax law of a State was pending,

immediately before the commencement of this Act.

"pay-roll tax law" , in relation to the Commonwealth, a State or the Northern Territory , means a law of the Commonwealth, of the State or of the Northern Territory , as the case may be, that relates to the imposition, assessment and collection of a tax upon wages.

  (2)   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.