Document ID: chunk:federal_register_of_legislation:C2007C00136:section:3
Version: federal_register_of_legislation:C2007C00136
Segment Type: section
Provision Reference: s 3
Character Range: 1031–2091

3  Interpretation

 (1) In this Act:

Commonwealth authority means an authority or body constituted or established by an Act.

Commonwealth authority subject to pay‑roll tax means a Commonwealth authority:
 (a) that was registered as an employer under the former Pay‑roll Tax (Territories) Assessment Act 1971 or in respect of which an application for registration as an employer under that Act was pending; or
 (b) that was registered as an employer under the pay‑roll tax law of a State or in respect of which an application for registration as an employer under the pay‑roll tax law of a State was pending,
immediately before the commencement of this Act.

pay‑roll tax law, in relation to the Commonwealth, a State or the Northern Territory, means a law of the Commonwealth, of the State or of the Northern Territory, as the case may be, that relates to the imposition, assessment and collection of a tax upon 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.