Pay-roll Tax Act 1971 No 22
Repealed version for 1 July 2006 to 30 June 2007 (accessed 20 May 2013 at 09:24)
Historical notes

Historical notes

The following abbreviations are used in the Historical notes:

Am

amended

LW

legislation website

Sch

Schedule

Cl

clause

No

number

Schs

Schedules

Cll

clauses

p

page

Sec

section

Div

Division

pp

pages

Secs

sections

Divs

Divisions

Reg

Regulation

Subdiv

Subdivision

GG

Government Gazette

Regs

Regulations

Subdivs

Subdivisions

Ins

inserted

Rep

repealed

Subst

substituted

See also Country Industries (Pay-roll Tax Rebates) Act 1977.

Table of amending instruments

Pay-roll Tax Act 1971 No 22. Assented to 27.9.1971. Date of commencement, 1.9.1971, sec 1 (2). This Act has been amended as follows:

1970

No 52

Supreme Court Act 1970. Assented to 14.10.1970.
Date of commencement, Part 9 excepted, 1.7.1972, sec 2 (1) and GG No 59 of 2.6.1972, p 2018. Amended by Supreme Court (Amendment) Act 1972 No 41. Assented to 11.4.1972.

1973

No 48

Pay-roll Tax (Amendment) Act 1973. Assented to 27.9.1973.
Date of commencement, 1.9.1973, sec 2.

1974

No 54

Pay-roll Tax (Amendment) Act 1974. Assented to 27.9.1974.
Date of commencement of sec 3, 1.9.1974, sec 2 (2).

1975

No 87

Pay-roll Tax (Amendment) Act 1975. Assented to 10.12.1975.
Date of commencement of sec 3, in its application to each item of Sch 1, except item (3) (a), 1.1.1976, sec 2 (2); date of commencement of sec 3, in its application to Sch 1 (3) (a), 1.9.1971, sec 2 (3).

1976

No 86

Pay-roll Tax (Amendment) Act 1976. Assented to 2.12.1976.
Date of commencement of Sch 1, Sch 1 (12) excepted, 1.1.1977, sec 2 (2), (3); date of commencement of Sch 1 (12), 1.9.1971, sec 2 (3).

1977

No 83

Pay-roll Tax (Amendment) Act 1977. Assented to 20.10.1977.
Date of commencement of sec 3, 4.11.1977, sec 2 (2) and GG No 132 of 4.11.1977, p 4815.

 

No 134

Pay-roll Tax (Further Amendment) Act 1977. Assented to 14.12.1977.
Date of commencement of Schs 1 and 3, 1.1.1978, sec 2 (2), (3).

1978

No 111

Pay-roll Tax (Amendment) Act 1978. Assented to 20.12.1978.
Date of commencement of Sch 1, 1.1.1979, sec 2 (2).

1979

No 158

Pay-roll Tax (Amendment) Act 1979. Assented to 10.12.1979.
Date of commencement of Sch 1 (1), (3), (4), (5) and (6), 1.1.1980, sec 2 (3).

1980

No 163

Pay-roll Tax (Amendment) Act 1980. Assented to 15.12.1980.
Date of commencement of Sch 1 (1)–(5), 1.1.1981, sec 2 (3).

1981

No 99

Pay-roll Tax (Amendment) Act 1981. Assented to 27.8.1981.
Date of commencement of Sch 1, 1.9.1981, sec 2 (2).

 

No 123

Miscellaneous Acts (Companies) Amendment Act 1981. Assented to 30.12.1981.
Date of commencement of Sch 8 (except as provided in sec 2 (6) (a)–(c)), 1.7.1982, sec 2 (6) and GG No 90 of 30.6.1982, p 2959. Amended by Statute Law (Miscellaneous Amendments) Act 1984 No 153. Assented to 10.12.1984.

1982

No 62

Pay-roll Tax (Amendment) Act 1982. Assented to 18.5.1982.
Date of commencement of Sch 1, 1.7.1982, sec 2 (2).

1983

No 15

Pay-roll Tax (Administration) Amendment Act 1983. Assented to 19.4.1983.
Date of commencement of Sch 1, 22.4.1983, sec 2 (2) and GG No 63 of 22.4.1983, p 1827.

 

No 147

Pay-roll Tax (Amendment) Act 1983. Assented to 22.12.1983.
Date of commencement of Sch 1, 1.1.1984, sec 2 (2).

1984

No 136

Pay-roll Tax (Amendment) Act 1984. Assented to 4.12.1984.
Date of commencement of Sch 1, 1.1.1985, sec 2 (2).

1985

No 175

Pay-roll Tax (Amendment) Act 1985. Assented to 3.12.1985.

 

No 224

Pay-roll Tax (Administration) Amendment Act 1985. Assented to 11.12.1985.

1986

No 53

Miscellaneous Acts (Area Health Services) Amendment Act 1986. Assented to 14.5.1986.
Date of commencement of Sch 1, 1.7.1986, sec 2 (2) and GG No 99 of 27.6.1986, p 2946.

 

No 89

Pay-roll Tax (Amendment) Act 1986. Assented to 26.5.1986.
Date of commencement of Sch 1 (3)–(5), 22.1.1986, sec 2 (4).

 

No 163

Pay-roll Tax (Further Amendment) Act 1986. Assented to 17.12.1986.
Date of commencement of Sch 1 (1), (3), 1.1.1987, sec 2 (2).

1987

No 48

Statute Law (Miscellaneous Provisions) Act (No 1) 1987. Assented to 28.5.1987.
Date of commencement of Sch 18 (2), (4), 17.12.1986, sec 2 (6).

 

No 89

Pay-roll Tax (Information Disclosure) Amendment Act 1987. Assented to 12.6.1987.
Date of commencement of Sch 1, 26.6.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3178.

 

No 209

Statute Law (Miscellaneous Provisions) Act (No 2) 1987. Assented to 9.12.1987.

 

No 230

Pay-roll Tax (Amendment) Act 1987. Assented to 16.12.1987.
Date of commencement, 1.1.1988, sec 2.

1988

No 20

Statute Law (Miscellaneous Provisions) Act 1988. Assented to 28.6.1988.
Date of commencement of Sch 14 (1) and (2), assent, sec 2 (1); date of commencement of Sch 14 (3), 1.1.1988, sec 2 (4).

 

No 100

Pay-roll Tax (Amendment) Act 1988. Assented to 19.12.1988.
Date of commencement of Schs 1, 2 and 4, 1.1.1989, sec 2 (1); date of commencement of Sch 3, 1.7.1989, sec 2 (2).

1989

No 221

Pay-roll Tax (Amendment) Act 1989. Assented to 21.12.1989.
Date of commencement, 1.1.1990, sec 2.

1990

No 65

Pay-roll Tax (Amendment) Act 1990. Assented to 30.10.1990.
Date of commencement, 1.10.1990, sec 2.

 

No 112

Debits Tax Act 1990. Assented to 18.12.1990.
Date of commencement of Sch 2, 1.1.1991, sec 2 (1) and GG No 174 of 21.12.1990, p 11167.

1991

No 69

Charitable Fundraising Act 1991. Assented to 17.12.1991.
Date of commencement, 1.9.1993, sec 2 and GG No 91 of 20.8.1993, p 4619.

 

No 83

Pay-roll Tax (Amendment) Act 1991. Assented to 17.12.1991.
Date of commencement of Sch 1, 1.7.1991, sec 2 (1); date of commencement of Sch 2, 1.1.1989, sec 2 (2).

1992

No 57

Statute Law (Miscellaneous Provisions) Act (No 2) 1992. Assented to 8.10.1992.
Date of commencement of the provisions of Sch 1 relating to the Pay-roll Tax Act 1971, assent, Sch 1.

 

No 86

State Revenue Legislation (Further Amendment) Act 1992. Assented to 27.11.1992.
Date of commencement of Sch 5 (1), (4)–(8) and (10)–(18), 1.1.1993, sec 2 (1); date of commencement of Sch 5 (2), 1.7.1990, sec 2 (6); date of commencement of Sch 5 (3) and (9), 1.7.1993, sec 2 (7).

 

No 112

Statute Law (Penalties) Act 1992. Assented to 8.12.1992.
Date of commencement, assent, sec 2.

1993

No 46

Statute Law (Miscellaneous Provisions) Act 1993. Assented to 15.6.1993.
Date of commencement of the provisions of Sch 1 relating to the Pay-roll Tax Act 1971, assent, Sch 1.

1994

No 48

State Revenue Legislation (Amendment) Act 1994. Assented to 2.6.1994.
Date of commencement of Sch 6, Sch 6 (3) excepted, and the provision of Sch 12 relating to the Pay-roll Tax Act 1971, assent, sec 2 (1); date of commencement of Sch 6 (3) (a)–(e), (g) and (h), 1.7.1994, sec 2 (3); date of commencement of Sch 6 (3) (f), 1.1.1992, sec 2 (7); date of commencement of Sch 6 (3) (i) and (j), 1.9.1993, sec 2 (8).

 

No 72

State Revenue Legislation (Further Amendment) Act 1994. Assented to 23.11.1994.
Date of commencement of Part 1 of Sch 3, 1.1.1995, sec 2 (3); date of commencement of Part 2 of Sch 3, 1.1.1996, sec 2 (4); date of commencement of Part 3 of Sch 3, 1.7.1996, sec 2 (5). Amended by Statute Law (Miscellaneous Provisions) Act 1995 No 16. Assented to 15.6.1995. Date of commencement of Sch 2.20, assent, Sch 2.20.

1995

No 98

State Revenue Legislation Further Amendment Act 1995. Assented to 21.12.1995.
Date of commencement of Sch 5 [1]–[3] and [6], 1.1.1996, sec 2 (1); date of commencement of Sch 5 [4] and [5], 1.1.1995, sec 2 (2) (b).

 

No 99

Statute Law (Miscellaneous Provisions) Act (No 2) 1995. Assented to 21.12.1995.
Date of commencement of Sch 2.13, assent, sec 2 (2).

1996

No 24

Financial Institutions (Miscellaneous Amendments) Act 1996. Assented to 21.6.1996.
Date of commencement, 12.7.1996, sec 2 and GG No 84 of 12.7.1996, p 3984.

 

No 55

State Revenue Legislation Further Amendment Act 1996. Assented to 28.6.1996.
Date of commencement of Sch 2, 1.7.1996, sec 2 (2).

 

No 98

Taxation Administration (Consequential Amendments) Act 1996. Assented to 26.11.1996.
Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8532.

 

No 121

Statute Law (Miscellaneous Provisions) Act (No 2) 1996. Assented to 3.12.1996.
Date of commencement of Sch 5, assent, sec 2 (1).

 

No 125

State Revenue Legislation (Miscellaneous Amendments) Act 1996. Assented to 3.12.1996.
Date of commencement of Sch 3, 1.1.1997, sec 2 (1).

1997

No 55

Statute Law (Miscellaneous Provisions) Act 1997. Assented to 2.7.1997.
Date of commencement of Sch 2.12, assent, sec 2 (2).

 

No 65

Rural Fires Act 1997. Assented to 10.7.1997.
Date of commencement, 1.9.1997, sec 2 and GG No 95 of 29.8.1997, p 6644.

 

No 109

Business Franchise Licences (Repeal) Act 1997. Assented to 9.12.1997.
Date of commencement, assent, sec 2.

 

No 147

Statute Law (Miscellaneous Provisions) Act (No 2) 1997. Assented to 17.12.1997.
Date of commencement of Sch 3, 3 months after assent, sec 2 (3).

 

No 154

Health Services Act 1997. Assented to 19.12.1997.
Date of commencement, 1.7.1998, sec 2 and GG No 97 of 26.6.1998, p 4423.

1998

No 54

Statute Law (Miscellaneous Provisions) Act 1998. Assented to 30.6.1998.
Date of commencement of Sch 2.26, assent, sec 2 (2).

 

No 104

State Revenue Legislation (Miscellaneous Amendments) Act 1998. Assented to 2.11.1998.
Date of commencement of Sch 6 [1] [6] [14] and [15], assent, sec 2 (1); date of commencement of Sch 6 [2] [3], 1.1.1999, sec 2 (2); date of commencement of Sch 6 [8]–[13], 1.7.1999, sec 2 (2); date of commencement of Sch 6 [4] [5] and [7] (in so far as it inserts sec 10 (1) (q)), 1.7.1998, sec 2 (2); date of commencement of Sch 6 [7] (in so far as it inserts sec 10 (1) (p)), 31.7.1997, sec 2 (2).

1999

No 7

Pay-roll Tax Amendment (Apprentices Concession and Rate Reduction) Act 1999. Assented to 9.6.1999.
Date of commencement, 1.7.1999, sec 2.

 

No 36

Pay-roll Tax Amendment (Further Rate Reduction) Act 1999. Assented to 7.7.1999.
Date of commencement, assent, sec 2.

 

No 60

State Revenue Legislation Further Amendment Act 1999. Assented to 24.11.1999.
Date of commencement of Sch 4 [1] and [6]–[8], assent, sec 2 (2); date of commencement of Sch 4 [2]–[5], 1.1.2000, sec 2 (1).

2000

No 44

Intergovernmental Agreement Implementation (GST) Act 2000. Assented to 27.6.2000.
Date of commencement of Sch 5, assent, sec 2 (1).

 

No 51

State Revenue Legislation Amendment Act 2000. Assented to 27.6.2000.
Date of commencement of Sch 4, assent, sec 2 (1).

 

No 105

State Revenue Legislation Further Amendment Act 2000. Assented to 13.12.2000.
Date of commencement of Sch 4, assent, sec 2 (1).

2001

No 22

State Revenue Legislation Amendment Act 2001. Assented to 19.6.2001.
Date of commencement of Sch 3 [1] and [16], assent, sec 2 (1); date of commencement of Sch 3 [2]–[15] and [17], 1.7.2000, sec 2 (2).

 

No 34

Corporations (Consequential Amendments) Act 2001. Assented to 28.6.2001.
Date of commencement of Sch 4.44, 15.7.2001, sec 2 (1) and Commonwealth Gazette No S 285 of 13.7.2001.

 

No 80

Apprenticeship and Traineeship Act 2001. Assented to 1.11.2001.
Date of commencement, 1.1.2002, sec 2 and GG No 196 of 21.12.2001, p 10436.

2002

No 63

State Revenue Legislation Amendment (Budget) Act 2002. Assented to 10.7.2002.
Date of commencement of Sch 4, 1.7.2002, sec 2 (2).

 

No 108

State Revenue Legislation Amendment Act 2002. Assented to 29.11.2002.
Date of commencement of Sch 3, assent, sec 2 (1).

 

No 121

Pay-roll Tax Legislation Amendment (Avoidance) Act 2002. Assented to 12.12.2002.
Date of commencement of Sch 1 [2] [13] and [14], assent, sec 2 (1); date of commencement of Sch 1 [1] and [9]–[12], 1.7.2003, sec 2 (3) and GG No 54 of 28.2.2003, p 3508; date of commencement of Sch 1 [3]–[8], 1.7.2003, sec 2 (2).

2003

No 34

State Revenue Legislation Amendment Act 2003. Assented to 22.7.2003.
Date of commencement of Sch 4 [1]–[6] and [9]–[11], 1.7.2003, sec 2 (2); date of commencement of Sch 4 [7] and [8], 1.1.2004, sec 2 (2).

 

No 80

State Revenue Legislation Further Amendment Act 2003. Assented to 27.11.2003.
Date of commencement of Sch 5 [1] [3] and [5], 1.1.2004, sec 2 (2); date of commencement of Sch 5 [2] and [4], assent, sec 2 (1).

2005

No 51

State Revenue Legislation Amendment Act 2005. Assented to 27.6.2005.
Date of commencement of Sch 4, 1.7.2005, sec 2 (2) (a).

 

No 111

State Revenue Legislation Further Amendment Act 2005. Assented to 7.12.2005.
Date of commencement of Sch 5 [1] [2] and [4], 1.7.2006, sec 2 (2); date of commencement of Sch 5 [3], 1.7.2005, sec 2 (2); date of commencement of Sch 5 [5], assent, sec 2 (1).

2006

No 2

Public Sector Employment Legislation Amendment Act 2006. Assented to 13.3.2006.
Date of commencement, 17.3.2006, sec 2 and GG No 35 of 17.3.2006, p 1378.

 

No 50

State Revenue and Other Legislation Amendment (Budget Measures) Act 2006. Assented to 20.6.2006.
Date of commencement of Sch 6.4, assent, sec 2 (1).

 

No 51

State Revenue Legislation Amendment Act 2006. Assented to 20.6.2006.
Date of commencement of Sch 3, assent, sec 2 (1).

This Act has also been amended pursuant to orders under secs 8 (2) and 9 (3) of the Reprints Act 1972 No 48 (formerly Acts Reprinting Act 1972). Order dated 5.7.1976, and published in GG No 90 of 9.7.1976, p 2917, declaring that the Pay-roll Tax Act 1971 is an enactment to which sec 8 (2) and sec 9 (3) of the Acts Reprinting Act 1972 apply. Order dated 15.2.1984, and published in GG No 24 of 17.2.1984, p 796.

Table of amendments

No reference is made to certain amendments made by the Reprints Act 1972, and Schedule 3 (amendments replacing gender-specific language) to the Statute Law (Miscellaneous Provisions) Act (No 2) 1997.

Sec 2

Am 1975 No 87, Sch 1 (1); 1982 No 62, Sch 1 (1). Subst 1996 No 98, Sch 1.5 [1].

Sec 3

Am 1975 No 87, Sch 1 (2); 1981 No 123, Sch 8; 1982 No 62, Sch 1 (2); 1983 No 15, Sch 1 (1); 1985 No 175, Sch 1 (1); 1985 No 224, Sch 1 (1); 1987 No 48, Sch 18 (1); 1987 No 89, Sch 1 (1); 1987 No 230, Sch 1 (1); 1988 No 20, Sch 14 (1); 1988 No 100, Sch 4 (1); 1989 No 221, Schs 1 (1), 2 (1); 1990 No 112, Sch 2; 1992 No 86, Sch 5 (1); 1994 No 48, Sch 6 (1); 1996 No 55, Sch 2 [1]; 1996 No 98, Sch 1.5 [2]–[5]; 1996 No 125, Sch 3 [1]–[3]; 1997 No 109, Sch 1.4; 1998 No 54, Sch 2.26 [1]; 1999 No 60, Sch 4 [1]; 2000 No 51, Sch 4 [1] [2]; 2001 No 34, Sch 4.44 [1] [2]; 2002 No 108, Sch 3.1 [1]; 2002 No 121, Sch 1 [1] [2]; 2005 No 51, Sch 4 [1] [2].

Sec 3AA

Ins 1989 No 221, Sch 1 (2). Am 1992 No 86, Sch 5 (2); 1996 No 55, Sch 2 [2] [3]; 1996 No 125, Sch 3 [4] [5]; 1998 No 104, Sch 6 [1]; 2002 No 63, Sch 4 [1] [2]; 2002 No 121, Sch 1 [3]–[5]; 2003 No 34, Sch 4 [1]–[4]; 2005 No 51, Sch 4 [3]–[6]; 2005 No 111, Sch 5 [1] [2].

Sec 3AB

Ins 2000 No 44, Sch 5. Am 2002 No 121, Sch 1 [6].

Sec 3AC

Ins 2002 No 121, Sch 1 [7]. Am 2005 No 51, Sch 4 [7]–[13].

Sec 3AD

Ins 2003 No 34, Sch 4 [5]. Subst 2005 No 51, Sch 4 [14]. Am 2006 No 51, Sch 3 [1]–[6]

Sec 3AE

Ins 2003 No 34, Sch 4 [5]. Subst 2005 No 51, Sch 4 [14]. Am 2005 No 111, Sch 5 [3]; 2006 No 51, Sch 3 [7] [8].

Sec 3AF

Ins 2005 No 51, Sch 4 [14].

Sec 3AG

Ins 2005 No 111, Sch 5 [4].

Sec 3A

Ins 1985 No 175, Sch 1 (2). Am 1986 No 89, Sch 1 (1); 1987 No 230, Sch 1 (2); 1989 No 221, Sch 1 (3); 1992 No 86, Sch 5 (3); 1996 No 55, Sch 2 [4]; 1998 No 104, Sch 6 [2]; 2003 No 34, Sch 4 [6]; 2005 No 51, Sch 4 [15].

Sec 3B

Ins 1985 No 175, Sch 1 (2).

Sec 3C

Ins 1998 No 104, Sch 6 [3]. Am 1999 No 60, Sch 4 [2]–[5]; 2001 No 22, Sch 3 [1].

Sec 3D

Ins 2005 No 51, Sch 4 [16].

Sec 3E

Ins 2006 No 50, Sch 6.4 [1].

Part 2

Rep 1996 No 98, Sch 1.5 [6].

Sec 4

Subst 1983 No 15, Sch 1 (2). Am 1985 No 224, Sch 1 (2); 1987 No 89, Sch 1 (2). Rep 1996 No 98, Sch 1.5 [6].

Secs 4A, 4B

Ins 1983 No 15, Sch 1 (2). Rep 1996 No 98, Sch 1.5 [6].

Sec 5

Am 1977 No 83, sec 3; 1977 No 134, Sch 2 (1); 1983 No 15, Sch 1 (3); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (2). Subst 1987 No 89, Sch 1 (3). Am 1987 No 209, Sch 43; 1992 No 57, Sch 1; 1992 No 112, Sch 1; 1994 No 48, Sch 12; 1995 No 98, Sch 5 [1]–[3]. Rep 1996 No 98, Sch 1.5 [6].

Sec 6

Am 1973 No 48, sec 3 (a); 1974 No 54, sec 3 (a); 1976 No 86, Sch 1 (1); 1985 No 175, Sch 1 (3); 1992 No 86, Sch 5 (4); 1994 No 48, Sch 6 (2); 1996 No 125, Sch 3 [6]; 2003 No 80, Sch 5 [1]; 2005 No 51, Sch 4 [17].

Sec 7

Am 1973 No 48, sec 3 (b); 1974 No 54, sec 3 (b); GG No 24 of 17.2.1984, p 796; 1988 No 100, Sch 3 (1); 1990 No 65, Sch 1 (1); 1992 No 86, Sch 5 (5); 1994 No 72, Sch 3 (1) (9); 2001 No 22, Sch 3 [2] [3].

Sec 9

Am 1975 No 87, Sch 1 (3). Rep 1976 No 86, Sch 1 (2). Ins 1989 No 221, Sch 1 (4). Subst 2002 No 63, Sch 4 [3]; 2002 No 121, Sch 1 [8].

Sec 9A

Ins 1975 No 87, Sch 1 (4). Am 1976 No 86, Sch 1 (3). Rep 1977 No 134, Sch 1 (1).

Sec 9B

Ins 1976 No 86, Sch 1 (4). Am 1977 No 134, Sch 1 (2); 1978 No 111, Sch 1 (1); 1979 No 158, Sch 1 (1); 1980 No 163, Sch 1 (1); 1981 No 99, Sch 1 (1); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (1); 1985 No 175, Sch 1 (4); 1986 No 163, Sch 1 (1); 1987 No 230, Schs 2 (1), 4 (1); 1988 No 100, Sch 1 (1). Rep 1988 No 100, Sch 3 (2).

Sec 10

Am 1977 No 134, Sch 3; 1979 No 158, Sch 1 (2); 1981 No 123, Sch 8; 1983 No 15, Sch 1 (4); 1986 No 53, Sch 1; 1988 No 100, Sch 4 (2); 1989 No 221, Sch 1 (6); 1991 No 69, Sch 1; 1992 No 86, Sch 5 (6); 1994 No 48, Sch 6 (3); 1995 No 99, Sch 2.13; 1996 No 125, Sch 3 [7]; 1997 No 65, Sch 4.20; 1997 No 154, Sch 6.31; 1998 No 104, Sch 6 [4]–[7]; 2000 No 51, Sch 4 [3]; 2001 No 34, Sch 4.44 [3]; 2002 No 63, Sch 4 [4] [5]; 2003 No 34, Sch 4 [7] [8]; 2003 No 80, Sch 5 [2]; 2005 No 51, Sch 4 [18] [19]; 2006 No 2, Sch 5.9 [1]–[6].

Sec 10A

Ins 1999 No 7, Sch 1 [1]. Am 2001 No 80, Sch 3.5; 2002 No 63, Sch 4 [6].

Secs 10B, 10C

Ins 2005 No 51, Sch 4 [20].

Sec 11

Am 1975 No 87, Sch 1 (5). Rep 1976 No 86, Sch 1 (5).

Sec 11A

Ins 1975 No 87, Sch 1 (6). Am 1976 No 86, Sch 1 (6); 1977 No 134, Sch 1 (3); 1978 No 111, Sch 1 (2); 1979 No 158, Sch 1 (3); 1980 No 163, Sch 1 (2); 1981 No 99, Sch 1 (2); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (2); 1985 No 175, Sch 1 (5); 1986 No 163, Sch 1 (2); 1987 No 48, Sch 18 (2); 1987 No 230, Sch 2 (2); 1988 No 100, Schs 1 (2), 3 (3).

Sec 11B

Ins 1975 No 87, Sch 1 (6). Am 1976 No 86, Sch 1 (7); 1977 No 134, Sch 2 (2); 1983 No 15, Sch 1 (4); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (3); 1988 No 100, Schs 3 (4), 4 (3); 1990 No 65, Sch 1 (2); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (7); 1994 No 72, Sch 3 (2) (10); 1996 No 98, Sch 1.5 [7] [8]; 2001 No 22, Sch 3 [4] [5].

Sec 11C

Ins 1975 No 87, Sch 1 (6). Am 1983 No 15, Sch 1 (4); 1988 No 100, Sch 3 (5); 1990 No 65, Sch 1 (3); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (8); 1994 No 72, Sch 3 (3) (11); 2001 No 22, Sch 3 [6] [7].

Sec 12

Am 1975 No 87, Sch 1 (7); 1976 No 86, Sch 1 (8); 1977 No 134, Sch 1 (4); 1978 No 111, Sch 1 (3); 1979 No 158, Sch 1 (4); 1980 No 163, Sch 1 (3); 1981 No 99, Sch 1 (3); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (3); 1985 No 175, Sch 1 (6); 1986 No 163, Sch 1 (3); 1987 No 48, Sch 18 (3); 1987 No 230, Schs 2 (3), 4 (2); 1988 No 100, Sch 1 (3); 1993 No 46, Sch 1; 1994 No 72, Sch 3 (4) (12); 1996 No 98, Sch 1.5 [9].

Sec 13

Am 1978 No 111, Sch 1 (4); 1983 No 15, Sch 1 (4); 1987 No 230, Sch 4 (3); 1988 No 20, Sch 14 (2); 1992 No 86, Sch 5 (9); 1996 No 98, Sch 1.5 [10]–[12].

Sec 13A

Ins 1989 No 221, Sch 1 (5). Am 1994 No 48, Sch 6 (4); 2002 No 63, Sch 4 [7] [8].

Sec 14

Am 1975 No 87, Sch 1 (8); 1983 No 15, Sch 1 (4).

Sec 15

Am 1975 No 87, Sch 1 (9); 1983 No 15, Sch 1 (4); 1987 No 230, Sch 4 (4). Rep 1996 No 98, Sch 1.5 [13].

Sec 16

Am 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [13].

Part 4A

Ins 1975 No 87, Sch 1 (10).

Sec 16A

Ins 1975 No 87, Sch 1 (10). Subst 2002 No 121, Sch 1 [9].

Sec 16B

Ins 1975 No 87, Sch 1 (10). Am 1981 No 123, Sch 8; 1993 No 46, Sch 1; 2001 No 34, Sch 4.44 [4]. Subst 2002 No 121, Sch 1 [9].

Sec 16C

Ins 1975 No 87, Sch 1 (10). Subst 2002 No 121, Sch 1 [9]. Am 2005 No 51, Sch 4 [21]–[23].

Sec 16D

Ins 1975 No 87, Sch 1 (10). Am 1981 No 123, Sch 8; 1998 No 104, Sch 6 [8]; 2000 No 51, Sch 4 [4] [5]; 2001 No 34, Sch 4.44 [5]. Rep 2002 No 121, Sch 1 [9].

Sec 16DA

Ins 1989 No 221, Sch 2 (2). Am 1998 No 104, Sch 6 [9]. Rep 2002 No 121, Sch 1 [9].

Sec 16E

Ins 1975 No 87, Sch 1 (10). Am 1998 No 104, Sch 6 [10] [11]. Rep 2002 No 121, Sch 1 [9].

Sec 16F

Ins 1975 No 87, Sch 1 (10). Rep 2002 No 121, Sch 1 [9].

Sec 16G

Ins 1975 No 87, Sch 1 (10). Am 1998 No 104, Sch 6 [8]. Rep 2002 No 121, Sch 1 [9].

Sec 16H

Ins 1975 No 87, Sch 1 (10). Am 1981 No 123, Sch 8; 1983 No 15, Sch 1 (4); 1989 No 221, Sch 2 (3); 1996 No 125, Sch 3 [8]; 1998 No 104, Sch 6 [12] [13]. Rep 2002 No 121, Sch 1 [9].

Sec 16I

Ins 1975 No 87, Sch 1 (10). Am 1976 No 86, Sch 1 (9); 1977 No 134, Sch 1 (5); 1978 No 111, Sch 1 (5); 1979 No 158, Sch 1 (5); 1980 No 163, Sch 1 (4); 1981 No 99, Sch 1 (4); 1983 No 15, Sch 1 (4); 1984 No 136, Sch 1 (4); 1985 No 175, Sch 1 (7); 1986 No 163, Sch 1 (4); 1987 No 230, Sch 4 (5). Rep 1988 No 100, Sch 3 (6). Ins 1992 No 86, Sch 5 (10). Am 1994 No 48, Sch 6 (5); 1994 No 72, Sch 3 (5) (13) (18).

Sec 16J

Ins 1975 No 87, Sch 1 (10). Subst 1976 No 86, Sch 1 (10). Am 1977 No 134, Sch 1 (6); 1978 No 111, Sch 1 (6); 1979 No 158, Sch 1 (6); 1980 No 163, Sch 1 (5); 1981 No 99, Sch 1 (5); 1984 No 136, Sch 1 (5); 1985 No 175, Sch 1 (8); 1986 No 163, Sch 1 (5); 1987 No 48, Sch 18 (4). Subst 1987 No 230, Sch 2 (4). Am 1988 No 20, Sch 14 (3). Subst 1988 No 100, Sch 1 (4). Rep 1988 No 100, Sch 3 (7).

Sec 16K

Ins 1975 No 87, Sch 1 (10). Am 1976 No 86, Sch 1 (11); 1977 No 134, Sch 2 (3); 1983 No 15, Sch 1 (4); GG No 24 of 17.2.1984, p 796; 1986 No 163, Sch 1 (6); 1988 No 100, Schs 3 (8), 4 (4); 1990 No 65, Sch 1 (4); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (11); 1994 No 72, Sch 3 (6) (14); 1996 No 98, Sch 1.5 [14]–[18]; 2000 No 105, Sch 4 [1]; 2001 No 22, Sch 3 [8] [9].

Sec 16L

Ins 1975 No 87, Sch 1 (10). Am 1983 No 15, Sch 1 (4); 1988 No 100, Sch 3 (9); 1990 No 65, Sch 1 (5); 1991 No 83, Sch 2 (1); 1992 No 86, Sch 5 (12); 1994 No 72, Sch 3 (7) (15); 2000 No 105, Sch 4 [2]; 2001 No 22, Sch 3 [10] [11].

Sec 16LA

Ins 2000 No 105, Sch 4 [3].

Part 4B

Ins 1982 No 62, Sch 1 (3). Rep 1988 No 100, Sch 3 (10).

Sec 16M

Ins 1982 No 62, Sch 1 (3). Am GG No 24 of 17.2.1984, p 796. Rep 1988 No 100, Sch 3 (10).

Sec 17

Am 1988 No 100, Sch 4 (5); 1991 No 83, Sch 2 (2); 1993 No 46, Sch 1; 1996 No 24, Sch 1.76; 1996 No 98, Sch 1.5 [19].

Sec 17A

Ins 1988 No 100, Sch 4 (6). Am 1991 No 83, Sch 1 (1); 1992 No 86, Sch 5 (13). Rep 2002 No 108, Sch 3.1 [2].

Sec 18

Am 1975 No 87, Sch 1 (11); 1983 No 15, Sch 1 (4); 1987 No 230, Sch 4 (6); 1996 No 98, Sch 1.5 [20].

Sec 18A

Ins 1989 No 221, Sch 2 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 19

Am 1976 No 86, Sch 1 (12); 1977 No 134, Sch 2 (4); 1983 No 15, Sch 1 (4); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 20

Am 1983 No 15, Sch 1 (4).

Secs 21, 22

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 23

Am 1983 No 15, Sch 1 (4), (5); 1985 No 224, Sch 1 (3). Rep 1996 No 98, Sch 1.5 [21].

Sec 24

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [21].

Sec 25

Am 1975 No 87, Sch 1 (12); 1981 No 123, Sch 8; 1983 No 15, Sch 1 (4); 1992 No 112, Sch 1; 2000 No 51, Sch 4 [6]; 2001 No 34, Sch 4.44 [6]; 2002 No 121, Sch 1 [10].

Sec 26

Am 1983 No 15, Sch 1 (4); 1992 No 112, Sch 1.

Sec 27

Am 1983 No 15, Sch 1 (4).

Sec 28

Am 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1.

Secs 29, 30

Rep 1996 No 98, Sch 1.5 [21].

Sec 31

Am 1983 No 15, Sch 1 (4); 1992 No 86, Sch 5 (14); 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [21].

Sec 31A

Ins 1988 No 100, Sch 4 (7). Am 1991 No 83, Sch 1 (2); 1992 No 86, Sch 5 (15). Rep 2002 No 108, Sch 3.1 [3].

Part 5A

Ins 1999 No 60, Sch 4 [6]. Rep 2003 No 80, Sch 5 [3].

Sec 31B

Ins 1999 No 60, Sch 4 [6]. Rep 2003 No 80, Sch 5 [3].

Sec 31C

Ins 1999 No 60, Sch 4 [6]. Am 2001 No 34, Sch 4.44 [7]. Rep 2003 No 80, Sch 5 [3].

Secs 31D–31F

Ins 1999 No 60, Sch 4 [6]. Rep 2003 No 80, Sch 5 [3].

Part 5B (secs 31G–31J)

Ins 2002 No 121, Sch 1 [11].

Part 6

Subst 1988 No 100, Sch 4 (8); 2000 No 105, Sch 4 [4].

Part 6, Div 1, heading

Rep 1996 No 98, Sch 1.5 [22].

Sec 32

Am 1983 No 15, Sch 1 (4). Subst 1988 No 100, Sch 4 (8). Am 1989 No 221, Sch 2 (5); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [22]. Ins 2000 No 105, Sch 4 [4].

Secs 32A, 32B

Ins 1989 No 221, Sch 2 (6). Rep 1996 No 98, Sch 1.5 [22].

Sec 32C

Ins 1989 No 221, Sch 2 (6). Am 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [22].

Sec 32D

Ins 1989 No 221, Sch 2 (6). Rep 1996 No 98, Sch 1.5 [22].

Sec 32E

Ins 1989 No 221, Sch 2 (6). Rep 1993 No 46, Sch 1.

Sec 32F

Ins 1989 No 221, Sch 2 (6). Rep 1996 No 98, Sch 1.5 [22].

Part 6, Div 2

Rep 2000 No 105, Sch 4 [4].

Sec 33

Am 1970 No 52, Second Sch (am 1972 No 41, Second Sch); 1983 No 15, Sch 1 (4). Subst 1988 No 100, Sch 4 (2). Rep 2000 No 105, Sch 4 [4].

Sec 34

Subst 1988 No 100, Sch 4 (8). Rep 2000 No 105, Sch 4 [4].

Secs 34A–34C

Ins 1988 No 100, Sch 4 (8). Rep 2000 No 105, Sch 4 [4].

Sec 35

Am 1980 No 163, Sch 1 (6); 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (5); 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Sec 36

Am 1975 No 87, Sch 1 (13); 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [23].

Sec 37

Am 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Secs 38, 39

Rep 1996 No 98, Sch 1.5 [23].

Sec 40

Am 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Sec 41

Am 1975 No 87, Sch 1 (14); 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [23].

Sec 42

Am 1975 No 87, Sch 1 (15); 1983 No 15, Sch 1 (4); 2002 No 121, Sch 1 [12].

Sec 43

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [23].

Sec 44

Am 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (6); 1992 No 112, Sch 1; 1993 No 46, Sch 1; 1996 No 98, Sch 1.5 [24]–[27]; 2005 No 51, Sch 4 [24].

Sec 45

Am 1983 No 15, Sch 1 (4); 1987 No 89, Sch 1 (7). Rep 1996 No 98, Sch 1.5 [28].

Sec 46

Am 1983 No 15, Sch 1 (4), (6); 1985 No 224, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [28].

Sec 46A

Ins 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 46B

Ins 1993 No 46, Sch 1. Am 1994 No 48, Sch 6 (6). Rep 1996 No 98, Sch 1.5 [28].

Sec 46C

Ins 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 47

Am 1981 No 123, Sch 8 (am 1984 No 153, Sch 16); 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 48

Am 1983 No 15, Sch 1 (4); 1993 No 46, Sch 1. Rep 1996 No 98, Sch 1.5 [28].

Sec 48A

Ins 1992 No 86, Sch 5 (16).

Sec 49

Am 1983 No 15, Sch 1 (4). Rep 1996 No 98, Sch 1.5 [28].

Sec 50

Am 1987 No 89, Sch 1 (8). Rep 1996 No 98, Sch 1.5 [28].

Sec 50A

Ins 1994 No 48, Sch 6 (7).

Sec 51

Am 1975 No 87, Sch 1 (16); 1983 No 15, Sch 1 (4); 1992 No 112, Sch 1; 1993 No 46, Sch 1.

Sch 1A

Ins 2003 No 34, Sch 4 [9]. Subst 2005 No 51, Sch 4 [25].

Schs 1B, 1C

Ins 2005 No 51, Sch 4 [25].

Sch 1

Ins 1982 No 62, Sch 1 (4). Am 1983 No 15, Sch 1 (7); GG No 24 of 17.2.1984, p 796; 1986 No 89, Sch 1 (5); 1987 No 230, Schs 3 (1)–(6), 4 (7); 1988 No 100, Schs 2, 4 (9). Rep 1988 No 100, Sch 3 (11). Ins 1994 No 72, Sch 3 (8). Am 1994 No 72, Sch 3 (16) (am 1995 No 16, Sch 2.20 [2]); 1995 No 98, Sch 5 [4].

Sch 2, heading

Subst 1990 No 65, Sch 1 (6) (a), 1994 No 72, Sch 3 (8). Am 1994 No 72, Sch 3 (17) (a); 2001 No 22, Sch 3 [12].

Sch 2

Ins 1988 No 100, Sch 3 (12). Am 1990 No 65, Sch 1 (6) (b) (c). Subst 1994 No 72, Sch 3 (8). Am 1994 No 72, Sch 3 (17) (am 1995 No 16, Sch 2.20 [2]); 1995 No 98, Sch 5 [5]; 1996 No 55, Sch 2 [5] [6]; 1999 No 7, Sch 1 [2]; 1999 No 36, Sch 1; 2000 No 51, Sch 4 [7]; 2001 No 22, Sch 3 [13] [14].

Sch 3

Ins 1990 No 65, Sch 1 (7). Rep 1994 No 72, Sch 3 (8). Ins 2001 No 22, Sch 3 [15].

Sch 4, heading

Am 1992 No 86, Sch 5 (17) (a). Rep 1994 No 72, Sch 3 (8). Ins 2001 No 22, Sch 3 [15].

Sch 4

Ins 1990 No 65, Sch 1 (7). Am 1992 No 86, Sch 5 (17) (b). Rep 1994 No 72, Sch 3 (8). Ins 2001 No 22, Sch 3 [15].

Sch 5

Ins 1992 No 86, Sch 5 (18). Rep 1994 No 72, Sch 3 (8).

Sch 6

Ins 1994 No 48, Sch 6 (8). Am 1995 No 98, Sch 5 [6]; 1996 No 55, Sch 2 [7]; 1996 No 121, Sch 5; 1996 No 125, Sch 3 [9] [10]; 1997 No 55, Sch 2.12; 1998 No 54, Sch 2.26 [2]; 1998 No 104, Sch 6 [14] [15]; 1999 No 60, Sch 4 [7] [8]; 2000 No 51, Sch 4 [8]; 2000 No 105, Sch 4 [5]; 2001 No 22, Sch 3 [16] [17]; 2002 No 63, Sch 4 [9] [10]; 2002 No 121, Sch 1 [13] [14]; 2003 No 34, Sch 4 [10] [11]; 2003 No 80, Sch 5 [4] [5]; 2005 No 51, Sch 4 [26] [27]; 2005 No 111, Sch 5 [5]; 2006 No 50, Sch 6.4 [2]; 2006 No 51, Sch 3 [9] [10].

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