Commonwealth Authorities (Australian Capital Territory Pay-roll Tax) Act 1995
Distinguished Terms in this instrument
| Term(s) | Definition | Defined in Legislation | See Section(s) |
|---|---|---|---|
| Commonwealth authority | means an authority or body that: (a) was established by an Act; and (b) immediately before the commencement of the Payroll Tax Act 1987 |
Commonwealth Authorities (Australian Capital Territory Pay-roll Tax) Act 1995 | |
| pay‐roll tax law | means a law that relates to the imposition, assessment and collection of a tax on wages. (2) For the purposes of this Act, a Commonwealth authority constituted or continued in existence by an Act is taken to be established by that Act. |
Commonwealth Authorities (Australian Capital Territory Pay-roll Tax) Act 1995 |