Commonwealth: Commonwealth Authorities Legislation (Pay-roll Tax) Amendment Act 1988 (Cth)

Commonwealth Authorities Legislation (Pay-roll Tax) Amendment Act 1988 No. 55 of 1988 An Act to amend various Acts in order to remove the exemption from State and Territory pay-roll tax applying to certain Commonwealth Authorities [Assented to 15 June 1988] BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows: Short title 1. This Act may be cited as the Commonwealth Authorities Legislation (Pay-roll Tax) Amendment Act 1988. Commencement 2. This Act commences on 1 July 1988. Amendments of Acts 3. The Acts specified in the Schedule are amended as set out in the Schedule. SCHEDULE Section 3 AMENDMENTS OF ACTS Australian National Railways Commission Act 1983 Subsection 67 (1): Omit "subsection (4)", substitute "subsections (1a) and (4)". After subsection 67 (1): Insert the following subsection: "(1a) Subsection (1) does not apply to a law of a State or Territory relating to pay-roll tax.". Civil Aviation Act 1988 Section 55: Add at the end the following subsection: "(3) Subsection (1) does not apply to a law of a State or Territory relating to pay-roll tax.". Federal Airports Corporation Act 1986 After subsection 45 (1): Insert the following subsection: "(1a) Subsection (1) does not apply to a law of a State or Territory relating to pay-roll tax.". Postal Services Act 1975 After subsection 83 (1): Insert the following subsection: "(1a) Subsection (1) does not apply to a law of a State or Territory relating to pay-roll tax.". Telecommunications Act 1975 After subsection 80 (1): Insert the following subsection: "(1a) Subsection (1) does not apply to a law of a State or Territory relating to pay-roll tax.". [Minister's second reading speech made in— House of Representatives on 25 May 1988 Senate on 30 May 1988]