Northern Territory Consolidated Regulations

PAY-ROLL TAX REGULATIONS

TABLE OF PROVISIONS

           Part 1 Preliminary
   1.      Citation
   2.      Commencement
   3.      Definitions
   4.      Employers
           Part 2 Registration, returns and applications
   8.      Issue of certificate
           Part 3A Superannuation contributions
   27A.    Employer to obtain actuarial determination
   27B.    Categories of participants
   27C.    Rate of earnings
   27D.    Determination to be in respect of 3 year period
   27E.    Duration of determination
   27F.    Determining amount of contribution in respect of prescribed class of participants
   27G.    Records relating to contributions
           Part 3B Fringe benefits
           Division 1 Fringe benefits
   27J.    Value of fringe benefits to be included in returns
   27K.    Estimated value of fringe benefits
   27L.    Amended assessments under FBTA Act
   27M.    Records relating to fringe benefits
           Part 3C Exemptions
   27S.    Exempt classes of employees
   27T.    Approval of tertiary education institutions and trainee arrangements
   27U.    Exemption for environmental management purposes
           Part 4 Miscellaneous
   42.     Offences
           ENDNOTES