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PAY-ROLL TAX ASSESSMENT ACT 1941 (#DATE 19:12:1973) - List of Sections

Section

PAY-ROLL TAX ASSESSMENT ACT 1941-1973 - TABLE OF PROVISIONS

1.. Short title.
3.. Definitions.
4.. Commissioner.
6.. Powers of Second Commissioner.
9.. References to Commissioner.
10.. Report by the Commissioner.
11.. Officers to observe secrecy.
12.. Pay-roll tax.
13.. Liability to pay tax.
14.. General exemption.
15.. Exemption from tax.
16.. Annual adjustment of tax.
16A.. Division 2 substituted by No. 61, 1968, s. 5.
16B.. Exports of certain components.
16C.. Ascertainment of increase in export sales.
16D.. Changes in ownership of business, &c.
16E.. Rebate entitlements.
16F.. Rebates.
16G.. Limit and order of rebates.
16H.. Alternative basis for rebate for 1968-1969 by reason of currency devaluation.
16J.. Claims.
16K.. Determinations.
16L.. Amendment of determinations.
16M.. Allowance of rebates.
16N.. Declarations regarding goods exported.
16P.. Notice to Commissioner as to incorrect declarations.
16Q.. Review of base period export sales.
16R.. Review of amounts added to value of export sales for base period under section 16D.
16S.. Export certificates.
16T.. Certain arrangements and transactions.
16U.. Obtaining rebate by fraud.
16V.. Businesses conducted by States.
16W.. Elections by marketing authorities.
16X.. Gold.
16XA..Certain gold deemed not to have been acquired from Reserve Bank.
16Y.. Amounts to be expressed in Australian currency.
17.. Registration.
18.. Returns.
19.. Exemption from furnishing returns.
20.. Further returns.
21.. Power to obtain information and evidence.
22.. Time for payment of tax.
23.. Assessments.
24.. Refunds.
25.. Employer leaving Australia.
26.. Time to pay-extensions and instalments.
27.. Penal tax.
28.. Recovery of tax.
29.. Substituted service.
30.. Liquidator to give notice.
31.. Agent for absentee principal winding-up business.
32.. Where tax not paid during lifetime.
33.. Provision for payment of tax by executors or administrators.
34.. Recovery of tax paid on behalf of another person.
35.. Contributions from joint taxpayers.
36.. Commissioner may collect tax from person owing money to employer.
37.. Evidence.
38.. Powers of Board.
39.. Objections.
40.. References to Board of Review.
40A.. Burden of proof in relation to rebates.
41.. Pending appeal not to delay payment of tax.
42.. Offences.
43.. Additional tax in certain cases.
44.. False declarations.
45.. Avoiding taxation.
46.. Time for commencing prosecutions.
47.. Penalties not to relieve from tax.
48.. Obstructing officers.
49.. Taxation prosecutions.
50.. How instituted.
51.. Evidence of authority to institute proceedings.
52.. Defendant to have right of trial in High or State Court.
53.. Prosecution in accordance with Practice Rules.
54.. State Court practice.
55.. Information, &c., to be valid if in words of Act.
56.. No objection for informality.
57.. Conviction not to be quashed.
58.. Protection to witnesses.
59.. Averment of prosecutor sufficient.
60.. Minimum penalties.
61.. Treatment of convicted offenders.
62.. Release of offenders.
63.. Parties may recover costs.
64.. No Title
65.. Public officer of company.
66.. Agents and trustees.
67.. Person in receipt or control of money for absentee.
68.. Books, accounts, &c., to be preserved.
69.. Access to books, &c.
70.. Release of employers in cases of hardship.
71.. Regulations.
PAY-ROLL TAX ASSESSMENT ACT 1941-1973 - FIRST SCHEDULE

PAY-ROLL TAX ASSESSMENT ACT 1941-1973 - SECOND SCHEDULE

PAY-ROLL TAX ASSESSMENT ACT 1941-1973 - NOTE

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