Document ID: chunk:federal_register_of_legislation:C1971A00104:section:3
Version: federal_register_of_legislation:C1971A00104
Segment Type: section
Provision Reference: s 3
Character Range: 846–1585

3  Interpretation
 (1) In this Act:
Commonwealth authority means an authority or body constituted or established by an Act.
Commonwealth authority subject to Commonwealth pay‑roll tax means a Commonwealth authority:
 (a) that was registered as an employer under the Pay‑roll Tax Assessment Act 1941‑1969; or
 (b) in respect of which an application for registration as an employer under that Act was pending, immediately before the commencement of this Act.
pay‑roll tax law, in relation to a State, means a law of that State that relates to the imposition, assessment and collection of a tax on wages.
 (2) For the purposes of this Act, an authority or body continued in existence by an Act shall be deemed to be constituted by that Act.