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, or
(ii) a person was a member of a group at any time or during any period,
(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 employer,
(d) the authentication of any certificate, notice or other document issued for the purpose of this Act or any regulation.
(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The Pay-roll Tax Act 1971 is repealed.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 Act.
(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 years.