Pay-roll Tax Assessment Amendment

Act 1979

No. 63 of 1979

An Act to amend section 70 of the Pay-roll Tax Assessment Act 1941.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Pay-roll Tax Assessment Amendment Act 1979.

(2) The Pay-roll Tax Assessment Act 1941 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Release of employers in cases of hardship

3. Section 70 of the Principal Act is amended—

(a) by omitting from sub-section (1) “the Secretary to the Treasury” and substituting “the Secretary to the Department of Finance”;

(b) by omitting from sub-section (3) “a member of a Board of Review” and substituting “a Board of Review”;

(c) by omitting sub-section (4) and substituting the following sub-sections:

“(4) An application that is referred to a Board of Review under sub-section (3) shall be dealt with in accordance with sub-sections (5) to (9) (inclusive) by a person (in this section referred to as the ‘designated person’) who—

(a) is a member of that Board (who may be the Chairman of that Board); or

(b) is an officer of the Department of the Treasury who performs administrative duties for that Board,

and is designated by the Chairman of that Board.

“(4a) A designation for the purposes of sub-section (4) may be a designation of a person as the person who is to deal with applications included in a class of applications.”;

(d) by omitting from sub-section (5) “member of the Board of Review” (wherever occurring) and substituting “designated person”;

(e) by inserting in sub-section (5) “or affirmation” after “oath”;

(f) by omitting from sub-section (6) “member of the Board of Review” and substituting “designated person”;

(g) by omitting from sub-section (6) “Department of Taxation” and substituting “Australian Taxation Office”;

(h) by omitting from sub-sections (7) and (8) “member of the Board of Review” (wherever occurring) and substituting “designated person”; and

(i) by omitting sub-sections (9) and (10) and substituting the following sub-section:

“(9) The designated person shall—

(a) submit a report to the Board constituted under this section upon the facts disclosed by his examination, together with the record referred to in sub-section (8); and

(b) draw the attention of that Board to any facts that, in his opinion, have particular bearing upon the application.”.