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PAY-ROLL TAX (TERRITORIES) ACT 1974 No. 109, 1974 - SECT 3
Imposition of pay-roll tax.
3. Section 3 of the Pay-roll Tax (Territories) Act 1971-1973 is amended by
omitting paragraphs (b) and (c) of sub-section (1) and substituting the
following paragraphs:-
"(b) in the case of wages that became payable on or after 1 September 1973 and
before 1 July 1974-at the rate of 31/2 per centum of the wages;
(c) in the case of wages that become payable on or after 1 July 1974 and
before 1 December 1974-at the rate of 41/2 per centum of the wages;
and
(d) in the case of wages that become payable on or after 1 December
1974-at the rate of 5 per centum of the wages.".
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