Pay-Roll Tax Assessment Act 1941 (REPEALED)
Where the wages paid or payable by an employer in respect of a financial year:
(a) in the case of an employer who was an employer during the whole of that financial year - do not exceed the amount prescribed in subsection (2A) of this section in respect of that financial year; or
(b) in the case of an employer who was an employer during part only of that financial year - do not exceed an amount which bears to the amount prescribed in subsection (2A) of this section in respect of that financial year the same proportion as that part of the year bears to a year;
the Commissioner shall refund or rebate to that employer the amount of tax paid or payable, as the case may be, by him in respect of that year or part.
(2)
Where the total amount deducted, in accordance with section fourteen of this Act, from the wages paid or payable by an employer in respect of a financial year:
(a) in the case of an employer who was an employer during the whole of that financial year - is less than the amount prescribed in the next succeeding subsection in respect of that financial year; or
(b) in the case of an employer who was an employer during part only of that financial year - is less than an amount which bears to the amount prescribed in the next succeeding subsection in respect of that financial year the same proportion as that part of the year bears to a year;
the Commissioner shall, upon application by the employer, refund or rebate to the employer an amount equal to the tax paid or payable upon the amount of the deficiency.
(2A)
For the purpose of the last two preceding subsections:
(a) the amount prescribed in respect of the financial year which ended on the thirtieth day of June, One thousand nine hundred and fifty-three, or in respect of a previous financial year, is the amount of One thousand and forty pounds;
(b) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-four, is Three thousand three hundred and eighty pounds;
(c) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-five, is Five thousand eight hundred and ninety-three pounds;
(d) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-six, and the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-seven, is Six thousand two hundred and forty pounds;
(e) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty-eight, is Nine thousand seven hundred and six pounds;
(f) the amount prescribed in respect of the financial year ending on the thirtieth day of June in each year from and including the year One thousand nine hundred and fifty-nine to and including the year One thousand nine hundred and sixty-five, is Ten thousand four hundred pounds; and
(g) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and sixty-six, and in respect of each subsequent financial year, is Twenty thousand eight hundred dollars.
(3)
Where a person who, during any part of a year, did not pay, and was not liable to pay, wages satisfies the Commissioner that, by reason of the nature of his trade or business, the wages paid or payable by him fluctuate with different periods of the year, the Commissioner may treat him:
(a) if he has conducted that trade or business during the whole of the year - as an employer throughout the year; or
(b) if he has conducted that trade or business during part only of the year - as an employer during that part of the year.
(4)
Notwithstanding anything contained in this section, the total amount refunded or rebated to any employer in pursuance of this section in respect of any financial year shall not exceed the amount of the tax paid or payable by him in respect of that financial year.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
