Pay-Roll Tax Assessment Act 1941 (REPEALED)
The gaoler of any gaol to which any person has been committed for non-payment of any penalty shall discharge that person:
(a) on payment to him of the penalty adjudged;
(b) on a certificate by the Commissioner or a Deputy Commissioner that the penalty has been paid or realized; or
(c) if the penalty adjudged to be paid is not paid or realized, according to the following table:
| Amount of penalty | Period after commencement of imprisonment on the expiration of which defendant is to be discharged |
| $4 and under | Seven days |
| Over $4 and not more than $10 | Fourteen days |
| Over $10 and not more than $40 | One month |
| Over $40 and not more than $100 | Two months |
| Over $100 and not more than $200 | Three months |
| Over $200 and not more than $400 | Six months |
| Over $400 | One year |
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