Payroll Tax Repeal Act 1973

1: Short Title and commencement
1: This Act may
be cited as the Payroll Tax Repeal Act 1973.
2: Except where
this Act otherwise provides, this Act shall come into force on 1 October
1973.
2: Abolition of payroll tax
1: The Payroll Tax Act 1970
2: The following
enactments are hereby consequentially repealed:
a: subsection
(2) of section 21
b: subsection
(4) of section 42 of the Accident Compensation Act 1972
c: subsection
(3) of section 31
3:
4: The Accident
Compensation Act 1972 is hereby consequentially amended by omitting
from subsection (8) of section 83 shall apply for the purposes of this Act as if shall, notwithstanding
the repeal thereof, apply for the purposes of this Act as if the said
Part and said section had not been repealed, and as if
5: The Payroll Tax (Export Incentive) Order 1971 Payroll Tax (Export Incentive)
Order 1971, Amendment No 1 Section 2(3) repealed 1 April 1995 Income Tax Act 1994
3: Savings
1: For all purposes
whatsoever in respect of any payroll tax which at the commencement
of this Act has been already assessed or paid or is still assessable
or payable in accordance with the provisions of any enactment hereby
repealed, that enactment and all the provisions thereof, including
its penal provisions, and all Orders in Council, warrants, and other
acts of authority originating thereunder, shall, notwithstanding the
repeal thereof, be deemed to remain in full force and effect; and
all proceedings under any such enactment, including proceedings for
the recovery of any fine or penalty in respect of any offence committed,
whether before or after the commencement of this Act, may be instituted
or continued accordingly as if the enactment concerned had not been
repealed.
2: All proceedings
in respect of offences committed or alleged to be committed, whether
before or after the commencement of this Act, against any enactment
hereby repealed may be instituted or continued as if this Act had
not been passed.
4: Transitional provisions
1: For the purposes
of this section, unless the context otherwise requires,—
a: the expression terminating date
b: the expression terminating period
c: expressions defined in the Payroll Tax Act 1970
2: Notwithstanding
anything in the Payroll Tax Act 1970
a: subject to this subsection, the Payroll Tax Act 1970
b: any wages paid on or before the terminating
date shall, to the extent to which they are paid in respect of a period
after the terminating date, be deemed to have been paid and payable
after that date:
c: any wages (not being wages of any of
the kinds which are exempt from payroll tax under section 7 of the Payroll Tax Act 1970 provided that, subject to paragraph (d), nothing in this
paragraph shall apply to any wages paid after 31 March 1974:
d: the proviso to paragraph (c) shall not
apply to any wages—
i: which are paid after 31 March 1974
and which, pursuant to a regular pattern or practice in relation to
similar payments of wages in previous years, are, for the purposes
of income tax, deemed to relate to a period ending with or before
that date; or
ii: which are paid after 31 March 1974
for the purpose, or for purposes including the purpose, of enabling
the employer to meet the requirements of the said proviso:
e: instead of the deduction provided for
in subsection (1) of section 6 of the
Payroll Tax Act 1970
i: in the case of a person who was an employer
during the whole of the terminating period, the amount of $3,900;
or
ii: in the case of a person who was an employer
during part only of the terminating period, an amount which bears
to $3,900 the same proportion as the number of months in that part
of the terminating period (being months during which he was an employer
or is deemed to be, or treated as, an employer by virtue of paragraph
(f)) bears to 6:
f: subsections
(2) and (4) of section 6 of the Payroll Tax Act 1970
g: the definition of the term export goods in subsection (1) of section 8 of the
Payroll Tax Act 1970
i: which were exported from New Zealand
on or before the terminating date by a person; and
ii: which were sold or disposed of on or
before that date by that person; and
iii: of which that person was the owner at
the time of the sale or disposal:
h: sections
9, 10, and 11 of the Payroll Tax Act 1970
i: an employer shall not be required to
include in any return furnished under section 12 or section 13 of the Payroll Tax Act 1970
j: where—
i: on or before the terminating date the
Commissioner, under subsection (2) of
section 12 of the Payroll Tax Act 1970
ii: under the variation, a period commences
on or before, but ends after, the terminating date,— that part of the period that occurs after the terminating date
shall, subject to paragraph (c), be disregarded:
k: section 24
of the Payroll Tax Act 1970