Document ID: chunk:federal_register_of_legislation:C2007C00137:section:3
Version: federal_register_of_legislation:C2007C00137
Segment Type: section
Provision Reference: s 3
Character Range: 1297–2198

3  Interpretation

 (1) In this Act:

Commonwealth authority means an authority or body that:
 (a) was established by an Act; and
 (b) immediately before the commencement of the Payroll Tax Act 1987 of the Australian Capital Territory, was registered as an employer, or had an application for registration pending, under:
 (i) the former Pay‑roll Tax (Territories) Assessment Act 1971; or
 (ii) the pay‑roll tax law of a State or Territory;

Note: The Payroll Tax Act 1987 of the Australian Capital Territory commenced on 1 August 1987.

pay‑roll tax law means a law that relates to the imposition, assessment and collection of a tax on wages.

 (2) For the purposes of this Act, a Commonwealth authority constituted or continued in existence by an Act is taken to be established by that Act.

Part 2—Liability of certain Commonwealth authorities to pay Australian Capital Territory Pay‑roll Tax