Pay-roll Tax Act 1971 No 22

Effective date Publication date Amendments included Notes
01 July 2006 01 July 2006 2005 No 111
20 June 2006 20 June 2006 2006 No 50
2006 No 51
17 March 2006 17 March 2006 2006 No 2
07 December 2005 07 December 2005 2005 No 111
01 July 2005 01 July 2005 2005 No 51
01 January 2004 01 January 2004 2003 No 34
2003 No 80
27 November 2003 27 November 2003 2003 No 80
22 July 2003 22 July 2003 2003 No 34
01 July 2003 01 July 2003 2002 No 121
12 December 2002 12 December 2002 2002 No 121
29 November 2002 29 November 2002 2002 No 108
10 July 2002 10 July 2002 2002 No 63
01 January 2002 01 January 2002 2001 No 80
15 July 2001 15 July 2001 2001 No 34

This Act has also been amended pursuant to orders under secs 8 (2) and 9 (3) of the Reprints Act 1972 No 48 (previously Acts Reprinting Act 1972). Order dated 5.7.1976, and published in GG No 90 of 9.7.1976, p 2917, declaring that the Pay-roll Tax Act 1971 is an enactment to which sec 8 (2) and sec 9 (3) of the Acts Reprinting Act 1972 apply. Order dated 15.2.1984, and published in GG No 24 of 17.2.1984, p 796.

Pay-roll Tax Act 1971 No 22

Assented to 27.09.1971.

Date of commencement, 1.9.1971, sec 1 (2).

State Revenue Legislation Amendment Act 2006 No 51

Assented to 20.06.2006.

Date of commencement of Sch 3, assent, sec 2 (1).

State Revenue and Other Legislation Amendment (Budget Measures) Act 2006 No 50

Assented to 20.06.2006.

Date of commencement of Sch 6.4, assent, sec 2 (1).

Public Sector Employment Legislation Amendment Act 2006 No 2

Assented to 13.03.2006.

Date of commencement, 17.3.2006, sec 2 and GG No 35 of 17.3.2006, p 1378.

State Revenue Legislation Further Amendment Act 2005 No 111

Assented to 07.12.2005.

Date of commencement of Sch 5 [1] [2] and [4], 1.7.2006, sec 2 (2).

Date of commencement of Sch 5 [3], 1.7.2005, sec 2 (2).

Date of commencement of Sch 5 [5], assent, sec 2 (1).

State Revenue Legislation Amendment Act 2005 No 51

Assented to 27.06.2005.

Date of commencement of Sch 4, 1.7.2005, sec 2 (2) (a).

State Revenue Legislation Further Amendment Act 2003 No 80

Assented to 27.11.2003.

Date of commencement of Sch 5 [1] [3] and [5], 1.1.2004, sec 2 (2).

Date of commencement of Sch 5 [2] and [4], assent, sec 2 (1).

State Revenue Legislation Amendment Act 2003 No 34

Assented to 22.07.2003.

Date of commencement of Sch 4 [1]–[6] and [9]–[11], 1.7.2003, sec 2 (2).

Date of commencement of Sch 4 [7] and [8], 1.1.2004, sec 2 (2).

Pay-roll Tax Legislation Amendment (Avoidance) Act 2002 No 121

Assented to 12.12.2002.

Date of commencement of Sch 1 [2] [13] and [14], assent, sec 2 (1).

Date of commencement of Sch 1 [1] and [9]–[12], 1.7.2003, sec 2 (3) and GG No 54 of 28.2.2003, p 3508.

Date of commencement of Sch 1 [3]–[8], 1.7.2003, sec 2 (2).

State Revenue Legislation Amendment Act 2002 No 108

Assented to 29.11.2002.

Date of commencement of Sch 3, assent, sec 2 (1).

State Revenue Legislation Amendment (Budget) Act 2002 No 63

Assented to 10.07.2002.

Date of commencement of Sch 4, 1.7.2002, sec 2 (2).

Apprenticeship and Traineeship Act 2001 No 80

Assented to 01.11.2001.

Date of commencement, 1.1.2002, sec 2 and GG No 196 of 21.12.2001, p 10436.

Corporations (Consequential Amendments) Act 2001 No 34

Assented to 28.06.2001.

Date of commencement of Sch 4.44, 15.7.2001, sec 2 (1) and Commonwealth Gazette No S 285 of 13.7.2001.

State Revenue Legislation Amendment Act 2001 No 22

Assented to 19.06.2001.

Date of commencement of Sch 3 [1] and [16], assent, sec 2 (1).

Date of commencement of Sch 3 [2]–[15] and [17], 1.7.2000, sec 2 (2).

State Revenue Legislation Further Amendment Act 2000 No 105

Assented to 13.12.2000.

Date of commencement of Sch 4, assent, sec 2 (1).

State Revenue Legislation Amendment Act 2000 No 51

Assented to 27.06.2000.

Date of commencement of Sch 4, assent, sec 2 (1).

Intergovernmental Agreement Implementation (GST) Act 2000 No 44

Assented to 27.06.2000.

Date of commencement of Sch 5, assent, sec 2 (1).

State Revenue Legislation Further Amendment Act 1999 No 60

Assented to 24.11.1999.

Date of commencement of Sch 4 [1] and [6]–[8], assent, sec 2 (2).

Date of commencement of Sch 4 [2]–[5], 1.1.2000, sec 2 (1).

Pay-roll Tax Amendment (Further Rate Reduction) Act 1999 No 36

Assented to 07.07.1999.

Date of commencement, assent, sec 2.

Pay-roll Tax Amendment (Apprentices Concession and Rate Reduction) Act 1999 No 7

Assented to 09.06.1999.

Date of commencement, 1.7.1999, sec 2.

State Revenue Legislation (Miscellaneous Amendments) Act 1998 No 104

Assented to 02.11.1998.

Date of commencement of Sch 6 [1] [6] [14] and [15], assent, sec 2 (1).

Date of commencement of Sch 6 [2] [3], 1.1.1999, sec 2 (2).

Date of commencement of Sch 6 [8]–[13], 1.7.1999, sec 2 (2).

Date of commencement of Sch 6 [4] [5] and [7] (in so far as it inserts sec 10 (1) (q)), 1.7.1998, sec 2 (2).

Date of commencement of Sch 6 [7] (in so far as it inserts sec 10 (1) (p)), 31.7.1997, sec 2 (2).

Statute Law (Miscellaneous Provisions) Act 1998 No 54

Assented to 30.06.1998.

Date of commencement of Sch 2.26, assent, sec 2 (2).

Health Services Act 1997 No 154

Assented to 19.12.1997.

Date of commencement, 1.7.1998, sec 2 and GG No 97 of 26.6.1998, p 4423.

Statute Law (Miscellaneous Provisions) Act (No 2) 1997 No 147

Assented to 17.12.1997.

Date of commencement of Sch 3, 3 months after assent, sec 2 (3).

Business Franchise Licences (Repeal) Act 1997 No 109

Assented to 09.12.1997.

Date of commencement, assent, sec 2.

Rural Fires Act 1997 No 65

Assented to 10.07.1997.

Date of commencement, 1.9.1997, sec 2 and GG No 95 of 29.8.1997, p 6644.

Statute Law (Miscellaneous Provisions) Act 1997 No 55

Assented to 02.07.1997.

Date of commencement of Sch 2.12, assent, sec 2 (2).

State Revenue Legislation (Miscellaneous Amendments) Act 1996 No 125

Assented to 03.12.1996.

Date of commencement of Sch 3, 1.1.1997, sec 2 (1).

Statute Law (Miscellaneous Provisions) Act (No 2) 1996 No 121

Assented to 03.12.1996.

Date of commencement of Sch 5, assent, sec 2 (1).

Taxation Administration (Consequential Amendments) Act 1996 No 98

Assented to 26.11.1996.

Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8532.

State Revenue Legislation Further Amendment Act 1996 No 55

Assented to 28.06.1996.

Date of commencement of Sch 2, 1.7.1996, sec 2 (2).

Financial Institutions (Miscellaneous Amendments) Act 1996 No 24

Assented to 21.06.1996.

Date of commencement, 12.7.1996, sec 2 and GG No 84 of 12.7.1996, p 3984.

Statute Law (Miscellaneous Provisions) Act (No 2) 1995 No 99

Assented to 21.12.1995.

Date of commencement of Sch 2.13, assent, sec 2 (2).

State Revenue Legislation Further Amendment Act 1995 No 98

Assented to 21.12.1995.

Date of commencement of Sch 5 [1]–[3] and [6], 1.1.1996, sec 2 (1).

Date of commencement of Sch 5 [4] and [5], 1.1.1995, sec 2 (2) (b).

State Revenue Legislation (Further Amendment) Act 1994 No 72

Assented to 23.11.1994.

Date of commencement of Part 1 of Sch 3, 1.1.1995, sec 2 (3).

Date of commencement of Part 2 of Sch 3, 1.1.1996, sec 2 (4).

Date of commencement of Part 3 of Sch 3, 1.7.1996, sec 2 (5).

Amending legislation

Statute Law (Miscellaneous Provisions) Act 1995 No 16

Assented to 15.06.1995.

Date of commencement of Sch 2.20, assent, Sch 2.20.

State Revenue Legislation (Amendment) Act 1994 No 48

Assented to 02.06.1994.

Date of commencement of Sch 6, Sch 6 (3) excepted, and the provision of Sch 12 relating to the Pay-roll Tax Act 1971, assent, sec 2 (1).

Date of commencement of Sch 6 (3) (a)–(e), (g) and (h), 1.7.1994, sec 2 (3).

Date of commencement of Sch 6 (3) (f), 1.1.1992, sec 2 (7).

Date of commencement of Sch 6 (3) (i) and (j), 1.9.1993, sec 2 (8).

Statute Law (Miscellaneous Provisions) Act 1993 No 46

Assented to 15.06.1993.

Date of commencement of the provisions of Sch 1 relating to the Pay-roll Tax Act 1971, assent, Sch 1.

Statute Law (Penalties) Act 1992 No 112

Assented to 08.12.1992.

Date of commencement, assent, sec 2.

State Revenue Legislation (Further Amendment) Act 1992 No 86

Assented to 27.11.1992.

Date of commencement of Sch 5 (1), (4)–(8) and (10)–(18), 1.1.1993, sec 2 (1).

Date of commencement of Sch 5 (2), 1.7.1990, sec 2 (6).

Date of commencement of Sch 5 (3) and (9), 1.7.1993, sec 2 (7).

Statute Law (Miscellaneous Provisions) Act (No 2) 1992 No 57

Assented to 08.10.1992.

Date of commencement of the provisions of Sch 1 relating to the Pay-roll Tax Act 1971, assent, Sch 1.

Pay-roll Tax (Amendment) Act 1991 No 83

Assented to 17.12.1991.

Date of commencement of Sch 1, 1.7.1991, sec 2 (1).

Date of commencement of Sch 2, 1.1.1989, sec 2 (2).

Charitable Fundraising Act 1991 No 69

Assented to 17.12.1991.

Date of commencement, 1.9.1993, sec 2 and GG No 91 of 20.8.1993, p 4619.

Debits Tax Act 1990 No 112

Assented to 18.12.1990.

Date of commencement of Sch 2, 1.1.1991, sec 2 (1) and GG No 174 of 21.12.1990, p 11167.

Pay-roll Tax (Amendment) Act 1990 No 65

Assented to 30.10.1990.

Date of commencement, 1.10.1990, sec 2.

Pay-roll Tax (Amendment) Act 1989 No 221

Assented to 21.12.1989.

Date of commencement, 1.1.1990, sec 2.

Pay-roll Tax (Amendment) Act 1988 No 100

Assented to 19.12.1988.

Date of commencement of Schs 1, 2 and 4, 1.1.1989, sec 2 (1).

Date of commencement of Sch 3, 1.7.1989, sec 2 (2).

Statute Law (Miscellaneous Provisions) Act 1988 No 20

Assented to 28.06.1988.

Date of commencement of Sch 14 (1) and (2), assent, sec 2 (1).

Date of commencement of Sch 14 (3), 1.1.1988, sec 2 (4).

Pay-roll Tax (Amendment) Act 1987 No 230

Assented to 16.12.1987.

Date of commencement, 1.1.1988, sec 2.

Statute Law (Miscellaneous Provisions) Act (No 2) 1987 No 209

Assented to 09.12.1987.

Pay-roll Tax (Information Disclosure) Amendment Act 1987 No 89

Assented to 12.06.1987.

Date of commencement of Sch 1, 26.6.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3178.

Statute Law (Miscellaneous Provisions) Act (No 1) 1987 No 48

Assented to 28.05.1987.

Date of commencement of Sch 18 (2), (4), 17.12.1986, sec 2 (6).

Pay-roll Tax (Further Amendment) Act 1986 No 163

Assented to 17.12.1986.

Date of commencement of Sch 1 (1), (3), 1.1.1987, sec 2 (2).

Pay-roll Tax (Amendment) Act 1986 No 89

Assented to 26.05.1986.

Date of commencement of Sch 1 (3)–(5), 22.1.1986, sec 2 (4).

Miscellaneous Acts (Area Health Services) Amendment Act 1986 No 53

Assented to 14.05.1986.

Date of commencement of Sch 1, 1.7.1986, sec 2 (2) and GG No 99 of 27.6.1986, p 2946.

Pay-roll Tax (Administration) Amendment Act 1985 No 224

Assented to 11.12.1985.

Pay-roll Tax (Amendment) Act 1985 No 175

Assented to 03.12.1985.

Pay-roll Tax (Amendment) Act 1984 No 136

Assented to 04.12.1984.

Date of commencement of Sch 1, 1.1.1985, sec 2 (2).

Pay-roll Tax (Amendment) Act 1983 No 147

Assented to 22.12.1983.

Date of commencement of Sch 1, 1.1.1984, sec 2 (2).

Pay-roll Tax (Administration) Amendment Act 1983 No 15

Assented to 19.04.1983.

Date of commencement of Sch 1, 22.4.1983, sec 2 (2) and GG No 63 of 22.4.1983, p 1827.

Pay-roll Tax (Amendment) Act 1982 No 62

Assented to 18.05.1982.

Date of commencement of Sch 1, 1.7.1982, sec 2 (2).

Miscellaneous Acts (Companies) Amendment Act 1981 No 123

Assented to 30.12.1981.

Date of commencement of Sch 8 (except as provided in sec 2 (6) (a)–(c)), 1.7.1982, sec 2 (6) and GG No 90 of 30.6.1982, p 2959.

Amending legislation

Statute Law (Miscellaneous Amendments) Act 1984 No 153

Assented to 10.12.1984.

Pay-roll Tax (Amendment) Act 1981 No 99

Assented to 27.08.1981.

Date of commencement of Sch 1, 1.9.1981, sec 2 (2).

Pay-roll Tax (Amendment) Act 1980 No 163

Assented to 15.12.1980.

Date of commencement of Sch 1 (1)–(5), 1.1.1981, sec 2 (3).

Pay-roll Tax (Amendment) Act 1979 No 158

Assented to 10.12.1979.

Date of commencement of Sch 1 (1), (3), (4), (5) and (6), 1.1.1980, sec 2 (3).

Pay-roll Tax (Amendment) Act 1978 No 111

Assented to 20.12.1978.

Date of commencement of Sch 1, 1.1.1979, sec 2 (2).

Pay-roll Tax (Further Amendment) Act 1977 No 134

Assented to 14.12.1977.

Date of commencement of Schs 1 and 3, 1.1.1978, sec 2 (2), (3).

Pay-roll Tax (Amendment) Act 1977 No 83

Assented to 20.10.1977.

Date of commencement of sec 3, 4.11.1977, sec 2 (2) and GG No 132 of 4.11.1977, p 4815.

Pay-roll Tax (Amendment) Act 1976 No 86

Assented to 02.12.1976.

Date of commencement of Sch 1, Sch 1 (12) excepted, 1.1.1977, sec 2 (2), (3).

Date of commencement of Sch 1 (12), 1.9.1971, sec 2 (3).

Pay-roll Tax (Amendment) Act 1975 No 87

Assented to 10.12.1975.

Date of commencement of sec 3, in its application to each item of Sch 1, except item (3) (a), 1.1.1976, sec 2 (2).

Date of commencement of sec 3, in its application to Sch 1 (3) (a), 1.9.1971, sec 2 (3).

Pay-roll Tax (Amendment) Act 1974 No 54

Assented to 27.09.1974.

Date of commencement of sec 3, 1.9.1974, sec 2 (2).

Pay-roll Tax (Amendment) Act 1973 No 48

Assented to 27.09.1973.

Date of commencement, 1.9.1973, sec 2.

Supreme Court Act 1970 No 52

Assented to 14.10.1970.

Date of commencement, Part 9 excepted, 1.7.1972, sec 2 (1) and GG No 59 of 2.6.1972, p 2018.

Amending legislation

Supreme Court (Amendment) Act 1972 No 41

Assented to 11.04.1972.

This is a consolidated list of all history notes for this title. View the history notes inline to see the point-in-time history of provisions for a particular historical version by clicking the Turn history notes on button.

No reference is made to certain amendments made by the Reprints Act 1972, and Schedule 3 (amendments replacing gender-specific language) to the Statute Law (Miscellaneous Provisions) Act (No 2) 1997.

Sec 2

Am 1975 No 87, Sch 1 (1); 1982 No 62, Sch 1 (1). Subst 1996 No 98, Sch 1.5 [1].

Sec 3

Am 1975 No 87, Sch 1 (2); 1981 No 123, Sch 8; 1982 No 62, Sch 1 (2); 1983 No 15, Sch 1 (1); 1985 No 175, Sch 1 (1); 1985 No 224, Sch 1 (1); 1987 No 48, Sch 18 (1); 1987 No 89, Sch 1 (1); 1987 No 230, Sch 1 (1); 1988 No 20, Sch 14 (1); 1988 No 100, Sch 4 (1); 1989 No 221, Schs 1 (1), 2 (1); 1990 No 112, Sch 2; 1992 No 86, Sch 5 (1); 1994 No 48, Sch 6 (1); 1996 No 55, Sch 2 [1]; 1996 No 98, Sch 1.5 [2]–[5]; 1996 No 125, Sch 3 [1]–[3]; 1997 No 109, Sch 1.4; 1998 No 54, Sch 2.26 [1]; 1999 No 60, Sch 4 [1]; 2000 No 51, Sch 4 [1] [2]; 2001 No 34, Sch 4.44 [1] [2]; 2002 No 108, Sch 3.1 [1]; 2002 No 121, Sch 1 [1] [2]; 2005 No 51, Sch 4 [1] [2].

Sec 3AA

Ins 1989 No 221, Sch 1 (2). Am 1992 No 86, Sch 5 (2); 1996 No 55, Sch 2 [2] [3]; 1996 No 125, Sch 3 [4] [5]; 1998 No 104, Sch 6 [1]; 2002 No 63, Sch 4 [1] [2]; 2002 No 121, Sch 1 [3]–[5]; 2003 No 34, Sch 4 [1]–[4]; 2005 No 51, Sch 4 [3]–[6]; 2005 No 111, Sch 5 [1] [2].

Sec 3AB

Ins 2000 No 44, Sch 5. Am 2002 No 121, Sch 1 [6].

Sec 3AC

Ins 2002 No 121, Sch 1 [7]. Am 2005 No 51, Sch 4 [7]–[13].

Sec 3AD

Ins 2003 No 34, Sch 4 [5]. Subst 2005 No 51, Sch 4 [14]. Am 2006 No 51, Sch 3 [1]–[6]

Sec 3AE

Ins 2003 No 34, Sch 4 [5]. Subst 2005 No 51, Sch 4 [14]. Am 2005 No 111, Sch 5 [3]; 2006 No 51, Sch 3 [7] [8].

Sec 3AF

Ins 2005 No 51, Sch 4 [14].

Sec 3AG

Ins 2005 No 111, Sch 5 [4].

Sec 3A

Ins 1985 No 175, Sch 1 (2). Am 1986 No 89, Sch 1 (1); 1987 No 230, Sch 1 (2); 1989 No 221, Sch 1 (3); 1992 No 86, Sch 5 (3); 1996 No 55, Sch 2 [4]; 1998 No 104, Sch 6 [2]; 2003 No 34, Sch 4 [6]; 2005 No 51, Sch 4 [15].

Sec 3B

Ins 1985 No 175, Sch 1 (2).

Sec 3C

Ins 1998 No 104, Sch 6 [3]. Am 1999 No 60, Sch 4 [2]–[5]; 2001 No 22, Sch 3 [1].

Sec 3D

Ins 2005 No 51, Sch 4 [16].

Sec 3E

Ins 2006 No 50, Sch 6.4 [1].

Part 2

Rep 1996 No 98, Sch 1.5 [6].

Sec 4

Subst 1983 No 15, Sch 1 (2). Am 1985 No 224, Sch 1 (2); 1987 No 89, Sch 1 (2). Rep 1996 No 98, Sch 1.5 [6].

Secs 4A, 4B

Ins 1983 No 15, Sch 1 (2). Rep 1996 No 98, Sch 1.5 [6].

Sec 5

Am 1977 No 83, sec 3; 1977 No 134, Sch 2 (1); 1983 No 15, Sch 1 (3); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (2). Subst 1987 No 89, Sch 1 (3). Am 1987 No 209, Sch 43; 1992 No 57, Sch 1; 1992 No 112, Sch 1; 1994 No 48, Sch 12; 1995 No 98, Sch 5 [1]–[3]. Rep 1996 No 98, Sch 1.5 [6].

Sec 6

Am 1973 No 48, sec 3 (a); 1974 No 54, sec 3 (a); 1976 No 86, Sch 1 (1); 1985 No 175, Sch 1 (3); 1992 No 86, Sch 5 (4); 1994 No 48, Sch 6 (2); 1996 No 125, Sch 3 [6]; 2003 No 80, Sch 5 [1]; 2005 No 51, Sch 4 [17].

Sec 7

Am 1973 No 48, sec 3 (b); 1974 No 54, sec 3 (b); GG No 24 of 17.2.1984, p 796; 1988 No 100, Sch 3 (1); 1990 No 65, Sch 1 (1); 1992 No 86, Sch 5 (5); 1994 No 72, Sch 3 (1) (9); 2001 No 22, Sch 3 [2] [3].

Sec 9

Am 1975 No 87, Sch 1 (3). Rep 1976 No 86, Sch 1 (2). Ins 1989 No 221, Sch 1 (4). Subst 2002 No 63, Sch 4 [3]; 2002 No 121, Sch 1 [8].

Sec 9A

Ins 1975 No 87, Sch 1 (4). Am 1976 No 86, Sch 1 (3). Rep 1977 No 134, Sch 1 (1).

Sec 9B

Ins 1976 No 86, Sch 1 (4). Am 1977 No 134, Sch 1 (2); 1978 No 111, Sch 1 (1); 1979 No 158, Sch 1 (1); 1980 No 163, Sch 1 (1); 1981 No 99, Sch 1 (1); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (1); 1985 No 175, Sch 1 (4); 1986 No 163, Sch 1 (1); 1987 No 230, Schs 2 (1), 4 (1); 1988 No 100, Sch 1 (1). Rep 1988 No 100, Sch 3 (2).

Sec 10

Am 1977 No 134, Sch 3; 1979 No 158, Sch 1 (2); 1981 No 123, Sch 8; 1983 No 15, Sch 1 (4); 1986 No 53, Sch 1; 1988 No 100, Sch 4 (2); 1989 No 221, Sch 1 (6); 1991 No 69, Sch 1; 1992 No 86, Sch 5 (6); 1994 No 48, Sch 6 (3); 1995 No 99, Sch 2.13; 1996 No 125, Sch 3 [7]; 1997 No 65, Sch 4.20; 1997 No 154, Sch 6.31; 1998 No 104, Sch 6 [4]–[7]; 2000 No 51, Sch 4 [3]; 2001 No 34, Sch 4.44 [3]; 2002 No 63, Sch 4 [4] [5]; 2003 No 34, Sch 4 [7] [8]; 2003 No 80, Sch 5 [2]; 2005 No 51, Sch 4 [18] [19]; 2006 No 2, Sch 5.9 [1]–[6].

Sec 10A

Ins 1999 No 7, Sch 1 [1]. Am 2001 No 80, Sch 3.5; 2002 No 63, Sch 4 [6].

Secs 10B, 10C

Ins 2005 No 51, Sch 4 [20].

Sec 11

Am 1975 No 87, Sch 1 (5). Rep 1976 No 86, Sch 1 (5).

Sec 11A

Ins 1975 No 87, Sch 1 (6). Am 1976 No 86, Sch 1 (6); 1977 No 134, Sch 1 (3); 1978 No 111, Sch 1 (2); 1979 No 158, Sch 1 (3); 1980 No 163, Sch 1 (2); 1981 No 99, Sch 1 (2); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (2); 1985 No 175, Sch 1 (5); 1986 No 163, Sch 1 (2); 1987 No 48, Sch 18 (2); 1987 No 230, Sch 2 (2); 1988 No 100, Schs 1 (2), 3 (3).

Sec 11B

Ins 1975 No 87, Sch 1 (6). Am 1976 No 86, Sch 1 (7); 1977 No 134, Sch 2 (2); 1983 No 15, Sch 1 (4); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (3); 1988 No 100, Schs 3 (4), 4 (3); 1990 No 65, Sch 1 (2); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (7); 1994 No 72, Sch 3 (2) (10); 1996 No 98, Sch 1.5 [7] [8]; 2001 No 22, Sch 3 [4] [5].

Sec 11C

Ins 1975 No 87, Sch 1 (6). Am 1983 No 15, Sch 1 (4); 1988 No 100, Sch 3 (5); 1990 No 65, Sch 1 (3); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (8); 1994 No 72, Sch 3 (3) (11); 2001 No 22, Sch 3 [6] [7].

Sec 12

Am 1975 No 87, Sch 1 (7); 1976 No 86, Sch 1 (8); 1977 No 134, Sch 1 (4); 1978 No 111, Sch 1 (3); 1979 No 158, Sch 1 (4); 1980 No 163, Sch 1 (3); 1981 No 99, Sch 1 (3); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (3); 1985 No 175, Sch 1 (6); 1986 No 163, Sch 1 (3); 1987 No 48, Sch 18 (3); 1987 No 230, Schs 2 (3), 4 (2); 1988 No 100, Sch 1 (3); 1993 No 46, Sch 1; 1994 No 72, Sch 3 (4) (12); 1996 No 98, Sch 1.5 [9].

Sec 13

Am 1978 No 111, Sch 1 (4); 1983 No 15, Sch 1 (4); 1987 No 230, Sch 4 (3); 1988 No 20, Sch 14 (2); 1992 No 86, Sch 5 (9); 1996 No 98, Sch 1.5 [10]–[12].

Sec 13A

Ins 1989 No 221, Sch 1 (5). Am 1994 No 48, Sch 6 (4); 2002 No 63, Sch 4 [7] [8].

Sec 14

Am 1975 No 87, Sch 1 (8); 1983 No 15, Sch 1 (4).

Sec 15

Am 1975 No 87, Sch 1 (9); 1983 No 15, Sch 1 (4); 1987 No 230, Sch 4 (4). Rep 1996 No 98, Sch 1.5 [13].

Sec 16

Am 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [13].

Part 4A

Ins 1975 No 87, Sch 1 (10).

Sec 16A

Ins 1975 No 87, Sch 1 (10). Subst 2002 No 121, Sch 1 [9].

Sec 16B

Ins 1975 No 87, Sch 1 (10). Am 1981 No 123, Sch 8; 1993 No 46, Sch 1; 2001 No 34, Sch 4.44 [4]. Subst 2002 No 121, Sch 1 [9].

Sec 16C

Ins 1975 No 87, Sch 1 (10). Subst 2002 No 121, Sch 1 [9]. Am 2005 No 51, Sch 4 [21]–[23].

Sec 16D

Ins 1975 No 87, Sch 1 (10). Am 1981 No 123, Sch 8; 1998 No 104, Sch 6 [8]; 2000 No 51, Sch 4 [4] [5]; 2001 No 34, Sch 4.44 [5]. Rep 2002 No 121, Sch 1 [9].

Sec 16DA

Ins 1989 No 221, Sch 2 (2). Am 1998 No 104, Sch 6 [9]. Rep 2002 No 121, Sch 1 [9].

Sec 16E

Ins 1975 No 87, Sch 1 (10). Am 1998 No 104, Sch 6 [10] [11]. Rep 2002 No 121, Sch 1 [9].

Sec 16F

Ins 1975 No 87, Sch 1 (10). Rep 2002 No 121, Sch 1 [9].

Sec 16G

Ins 1975 No 87, Sch 1 (10). Am 1998 No 104, Sch 6 [8]. Rep 2002 No 121, Sch 1 [9].

Sec 16H

Ins 1975 No 87, Sch 1 (10). Am 1981 No 123, Sch 8; 1983 No 15, Sch 1 (4); 1989 No 221, Sch 2 (3); 1996 No 125, Sch 3 [8]; 1998 No 104, Sch 6 [12] [13]. Rep 2002 No 121, Sch 1 [9].

Sec 16I

Ins 1975 No 87, Sch 1 (10). Am 1976 No 86, Sch 1 (9); 1977 No 134, Sch 1 (5); 1978 No 111, Sch 1 (5); 1979 No 158, Sch 1 (5); 1980 No 163, Sch 1 (4); 1981 No 99, Sch 1 (4); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (4); 1985 No 175, Sch 1 (7); 1986 No 163, Sch 1 (4); 1987 No 230, Sch 4 (5). Rep 1988 No 100, Sch 3 (6). Ins 1992 No 86, Sch 5 (10). Am 1994 No 48, Sch 6 (5); 1994 No 72, Sch 3 (5) (13) (18).

Sec 16J

Ins 1975 No 87, Sch 1 (10). Subst 1976 No 86, Sch 1 (10). Am 1977 No 134, Sch 1 (6); 1978 No 111, Sch 1 (6); 1979 No 158, Sch 1 (6); 1980 No 163, Sch 1 (5); 1981 No 99, Sch 1 (5); 1984 No 136, Sch 1 (5); 1985 No 175, Sch 1 (8); 1986 No 163, Sch 1 (5); 1987 No 48, Sch 18 (4). Subst 1987 No 230, Sch 2 (4). Am 1988 No 20, Sch 14 (3). Subst 1988 No 100, Sch 1 (4). Rep 1988 No 100, Sch 3 (7).

Sec 16K

Ins 1975 No 87, Sch 1 (10). Am 1976 No 86, Sch 1 (11); 1977 No 134, Sch 2 (3); 1983 No 15, Sch 1 (4); GG No 24 of 17.2.1984, p 796; 1986 No 163, Sch 1 (6); 1988 No 100, Schs 3 (8), 4 (4); 1990 No 65, Sch 1 (4); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (11); 1994 No 72, Sch 3 (6) (14); 1996 No 98, Sch 1.5 [14]–[18]; 2000 No 105, Sch 4 [1]; 2001 No 22, Sch 3 [8] [9].

Sec 16L

Ins 1975 No 87, Sch 1 (10). Am 1983 No 15, Sch 1 (4); 1988 No 100, Sch 3 (9); 1990 No 65, Sch 1 (5); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (12); 1994 No 72, Sch 3 (7) (15); 2000 No 105, Sch 4 [2]; 2001 No 22, Sch 3 [10] [11].

Sec 16LA

Ins 2000 No 105, Sch 4 [3].

Part 4B

Ins 1982 No 62, Sch 1 (3). Rep 1988 No 100, Sch 3 (10).

Sec 16M

Ins 1982 No 62, Sch 1 (3). Am GG No 24 of 17.2.1984, p 796. Rep 1988 No 100, Sch 3 (10).

Sec 17

Am 1988 No 100, Sch 4 (5); 1991 No 83, Sch 2 (2); 1993 No 46, Sch 1; 1996 No 24, Sch 1.76; 1996 No 98, Sch 1.5 [19].

Sec 17A

Ins 1988 No 100, Sch 4 (6). Am 1991 No 83, Sch 1 (1); 1992 No 86, Sch 5 (13). Rep 2002 No 108, Sch 3.1 [2].

Sec 18

Am 1975 No 87, Sch 1 (11); 1983 No 15, Sch 1 (4); 1987 No 230, Sch 4 (6); 1996 No 98, Sch 1.5 [20].

Sec 18A

Ins 1989 No 221, Sch 2 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 19

Am 1976 No 86, Sch 1 (12); 1977 No 134, Sch 2 (4); 1983 No 15, Sch 1 (4); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 20

Am 1983 No 15, Sch 1 (4).

Secs 21, 22

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 23

Am 1983 No 15, Sch 1 (4), (5); 1985 No 224, Sch 1 (3). Rep 1996 No 98, Sch 1.5 [21].

Sec 24

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 25

Am 1975 No 87, Sch 1 (12); 1981 No 123, Sch 8; 1983 No 15, Sch 1 (4); 1992 No 112, Sch 1; 2000 No 51, Sch 4 [6]; 2001 No 34, Sch 4.44 [6]; 2002 No 121, Sch 1 [10].

Sec 26

Am 1983 No 15, Sch 1 (4); 1992 No 112, Sch 1.

Sec 27

Am 1983 No 15, Sch 1 (4).

Sec 28

Am 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1.

Secs 29, 30

Rep 1996 No 98, Sch 1.5 [21].

Sec 31

Am 1983 No 15, Sch 1 (4); 1992 No 86, Sch 5 (14); 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [21].

Sec 31A

Ins 1988 No 100, Sch 4 (7). Am 1991 No 83, Sch 1 (2); 1992 No 86, Sch 5 (15). Rep 2002 No 108, Sch 3.1 [3].

Part 5A

Ins 1999 No 60, Sch 4 [6]. Rep 2003 No 80, Sch 5 [3].

Sec 31B

Ins 1999 No 60, Sch 4 [6]. Rep 2003 No 80, Sch 5 [3].

Sec 31C

Ins 1999 No 60, Sch 4 [6]. Am 2001 No 34, Sch 4.44 [7]. Rep 2003 No 80, Sch 5 [3].

Secs 31D–31F

Ins 1999 No 60, Sch 4 [6]. Rep 2003 No 80, Sch 5 [3].

Part 5B (secs 31G–31J)

Ins 2002 No 121, Sch 1 [11].

Part 6

Subst 1988 No 100, Sch 4 (8); 2000 No 105, Sch 4 [4].

Part 6, Div 1, heading

Rep 1996 No 98, Sch 1.5 [22].

Sec 32

Am 1983 No 15, Sch 1 (4). Subst 1988 No 100, Sch 4 (8). Am 1989 No 221, Sch 2 (5); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [22]. Ins 2000 No 105, Sch 4 [4].

Secs 32A, 32B

Ins 1989 No 221, Sch 2 (6). Rep 1996 No 98, Sch 1.5 [22].

Sec 32C

Ins 1989 No 221, Sch 2 (6). Am 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [22].

Sec 32D

Ins 1989 No 221, Sch 2 (6). Rep 1996 No 98, Sch 1.5 [22].

Sec 32E

Ins 1989 No 221, Sch 2 (6). Rep 1993 No 46, Sch 1.

Sec 32F

Ins 1989 No 221, Sch 2 (6). Rep 1996 No 98, Sch 1.5 [22].

Part 6, Div 2

Rep 2000 No 105, Sch 4 [4].

Sec 33

Am 1970 No 52, Second Sch (am 1972 No 41, Second Sch); 1983 No 15, Sch 1 (4). Subst 1988 No 100, Sch 4 (2). Rep 2000 No 105, Sch 4 [4].

Sec 34

Subst 1988 No 100, Sch 4 (8). Rep 2000 No 105, Sch 4 [4].

Secs 34A–34C

Ins 1988 No 100, Sch 4 (8). Rep 2000 No 105, Sch 4 [4].

Sec 35

Am 1980 No 163, Sch 1 (6); 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (5); 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Sec 36

Am 1975 No 87, Sch 1 (13); 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [23].

Sec 37

Am 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Secs 38, 39

Rep 1996 No 98, Sch 1.5 [23].

Sec 40

Am 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Sec 41

Am 1975 No 87, Sch 1 (14); 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Sec 42

Am 1975 No 87, Sch 1 (15); 1983 No 15, Sch 1 (4); 2002 No 121, Sch 1 [12].

Sec 43

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [23].

Sec 44

Am 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (6); 1992 No 112, Sch 1; 1993 No 46, Sch 1; 1996 No 98, Sch 1.5 [24]–[27]; 2005 No 51, Sch 4 [24].

Sec 45

Am 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (7). Rep 1996 No 98, Sch 1.5 [28].

Sec 46

Am 1983 No 15, Sch 1 (4), (6); 1985 No 224, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [28].

Sec 46A

Ins 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 46B

Ins 1993 No 46, Sch 1. Am 1994 No 48, Sch 6 (6). Rep 1996 No 98, Sch 1.5 [28].

Sec 46C

Ins 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 47

Am 1981 No 123, Sch 8 (am 1984 No 153, Sch 16); 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 48

Am 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 48A

Ins 1992 No 86, Sch 5 (16).

Sec 49

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [28].

Sec 50

Am 1987 No 89, Sch 1 (8). Rep 1996 No 98, Sch 1.5 [28].

Sec 50A

Ins 1994 No 48, Sch 6 (7).

Sec 51

Am 1975 No 87, Sch 1 (16); 1983 No 15, Sch 1 (4); 1992 No 112, Sch 1; 1993 No 46, Sch 1.

Sch 1A

Ins 2003 No 34, Sch 4 [9]. Subst 2005 No 51, Sch 4 [25].

Schs 1B, 1C

Ins 2005 No 51, Sch 4 [25].

Sch 1

Ins 1982 No 62, Sch 1 (4). Am 1983 No 15, Sch 1 (7); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (5); 1987 No 230, Schs 3 (1)–(6), 4 (7); 1988 No 100, Schs 2, 4 (9). Rep 1988 No 100, Sch 3 (11). Ins 1994 No 72, Sch 3 (8). Am 1994 No 72, Sch 3 (16) (am 1995 No 16, Sch 2.20 [2]); 1995 No 98, Sch 5 [4].

Sch 2, heading

Subst 1990 No 65, Sch 1 (6) (a), 1994 No 72, Sch 3 (8). Am 1994 No 72, Sch 3 (17) (a); 2001 No 22, Sch 3 [12].

Sch 2

Ins 1988 No 100, Sch 3 (12). Am 1990 No 65, Sch 1 (6) (b) (c). Subst 1994 No 72, Sch 3 (8). Am 1994 No 72, Sch 3 (17) (am 1995 No 16, Sch 2.20 [2]); 1995 No 98, Sch 5 [5]; 1996 No 55, Sch 2 [5] [6]; 1999 No 7, Sch 1 [2]; 1999 No 36, Sch 1; 2000 No 51, Sch 4 [7]; 2001 No 22, Sch 3 [13] [14].

Sch 3

Ins 1990 No 65, Sch 1 (7). Rep 1994 No 72, Sch 3 (8). Ins 2001 No 22, Sch 3 [15].

Sch 4, heading

Am 1992 No 86, Sch 5 (17) (a). Rep 1994 No 72, Sch 3 (8). Ins 2001 No 22, Sch 3 [15].

Sch 4

Ins 1990 No 65, Sch 1 (7). Am 1992 No 86, Sch 5 (17) (b). Rep 1994 No 72, Sch 3 (8). Ins 2001 No 22, Sch 3 [15].

Sch 5

Ins 1992 No 86, Sch 5 (18). Rep 1994 No 72, Sch 3 (8).

Sch 6

Ins 1994 No 48, Sch 6 (8). Am 1995 No 98, Sch 5 [6]; 1996 No 55, Sch 2 [7]; 1996 No 121, Sch 5; 1996 No 125, Sch 3 [9] [10]; 1997 No 55, Sch 2.12; 1998 No 54, Sch 2.26 [2]; 1998 No 104, Sch 6 [14] [15]; 1999 No 60, Sch 4 [7] [8]; 2000 No 51, Sch 4 [8]; 2000 No 105, Sch 4 [5]; 2001 No 22, Sch 3 [16] [17]; 2002 No 63, Sch 4 [9] [10]; 2002 No 121, Sch 1 [13] [14]; 2003 No 34, Sch 4 [10] [11]; 2003 No 80, Sch 5 [4] [5]; 2005 No 51, Sch 4 [26] [27]; 2005 No 111, Sch 5 [5]; 2006 No 50, Sch 6.4 [2]; 2006 No 51, Sch 3 [9] [10].

Pay-roll Tax Bill 1971

More information on the passage of this Bill through Parliament, including links to the second reading speech and Legislation Review Committee report, is available via the Bills tab on the Parliament website.

Assent: 27 September 1971 PDF icon 1971 No 22