PAYROLL TAX ACT 2007 - SECT 101 Regulations

PAYROLL TAX ACT 2007 - SECT 101

    (1)     The Governor in Council may make regulations for or with respect to the following—

        (a)     the manner of making any application to the Commissioner under this Act;

        (b)     the evidence that the Commissioner may require for the purpose of determining whether or not—

              (i)     an employer was an employer for part only of a financial year; or

              (ii)     a person was a member of a group at any time or during any period;

        (c)     the signing of returns, applications, notices, statements or forms by or on behalf of employers and deeming any return, application, notice, statement or form signed on behalf of an employer to have been signed by the employer;

        (d)     the authentication of any certificate, notice or other document issued for the purpose of this Act or any regulation;

        (e)     prescribing any matter which or thing required or permitted by this Act to be prescribed or necessary or convenient to be prescribed to give effect to this Act.

    (2)     The regulations—

        (a)     may differ according to differences in time, place or circumstances; and

        (b)     may impose penalties not exceeding 25 penalty units for a contravention of the regulations.

Part 10—Repeals, amendments and transitional provisions

Pt 10 Divs 1–4 (Headings and ss 102–116) repealed by No. 29/2011 s. 3(Sch. 1 item 66.2).

    *     *     *     *     *

Division 5—Transitional provisions