Part 9 General
100 Provisions specific to this jurisdiction
Schedule 2, which contains provisions that are applicable only to
this jurisdiction, has effect.
(1) The Governor may make regulations, not inconsistent with this Act,
for or with respect to any matter that by this Act is required or permitted to
be prescribed or that is necessary or convenient to be prescribed for carrying
out or giving effect to this Act.
(2) In particular, the Governor may make regulations for or with
respect to the following:
(a) the manner of making any application to the Chief Commissioner
under this Act,
(b) the evidence that the Chief Commissioner may require for the
purpose of determining whether or not:
(i) an employer was an employer for part only of a financial year,
(ii) a person was a member of a group at any time or during any
(c) the signing of returns, applications, notices, statements or forms
by or on behalf of employers and deeming any return, application, notice,
statement or form signed on behalf of an employer to have been signed by the
(d) the authentication of any certificate, notice or other document
issued for the purpose of this Act or any
(3) A regulation may create an offence punishable by a penalty not
exceeding 20 penalty units.
102 Nature of proceedings for offences
Proceedings for an offence under this Act or the regulations may
be dealt with summarily before the Local Court.
103 Savings, transitional and other provisions
Schedule 3 has effect.
The Pay-roll Tax Act
1971 is repealed.
106 Review of Act
(1) The Minister is to review this Act to determine whether the policy
objectives of the Act remain valid and whether the terms of the Act remain
appropriate for securing those objectives.
(2) The review is to be undertaken as soon as possible after the
period of 5 years from the date of assent to this
(3) A report on the outcome of the review is to be tabled in each
House of Parliament within 12 months after the end of the period of 5