Commonwealth Numbered Acts

COMMONWEALTH AUTHORITIES (NORTHERN TERRITORY PAY-ROLL TAX) ACT 1979 No. 2 of 1979 - SECT 4

4. (1) Where the Act that constitutes or establishes a Commonwealth authority,
being a Commonwealth authority subject to pay-roll tax, contains provision-

   (a)  to the effect that the Commonwealth authority is not subject to
        taxation under a law of a State or Territory to which the Commonwealth
        is not subject; or

   (b)  to the effect that the Commonwealth authority is not, except with
        respect to taxation of a kind specified in the Act, subject to
        taxation under a law of a State or Territory to which the Commonwealth
        is not subject, that provision does not have effect in relation to
        taxation under the pay-roll tax law of the Northern Territory.

(2) Where-

   (a)  the Act that constitutes or establishes a Commonwealth authority,
        being a Commonwealth authority subject to pay-roll tax, contains a
        provision (in
this sub-section referred to as the ''relevant provision'') to the effect
that-

        (i)    except under a law specified in regulations made under the Act,
               the Commonwealth authority is not, under a law of a State or
               Territory, subject to taxation, or is not, under a law of a
               State or Territory, subject to taxation other than taxation of
               a kind specified in the Act; or

        (ii)   except under a law specified in regulations made under the Act,
               the Commonwealth authority is not, under a law of the
               Commonwealth or of a State or Territory, subject to taxation,
               or is not, under a law of the Commonwealth or of a State or
               Territory, subject to taxation other than taxation of a kind
               specified in the Act; and

   (b)  immediately before the commencement of this Act, regulations under the
        Act made for the purposes of the relevant provision were in force
        specifying-

        (i)    in a case to which sub-paragraph (a) (i) applies-a
               pay-roll tax law of a State; or

        (ii)   in a case to which sub-paragraph (a) (ii) applies-a
               pay-roll tax law of the Commonwealth or of a State, the
               relevant provision has effect as if the pay-roll tax law of the
               Northern Territory were also specified in regulations made
               under the Act for the purposes of the relevant provision.
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