Pay-roll Tax (State Taxation of Commonwealth Authorities) Act 1971

The Pay-roll Tax (State Taxation of Commonwealth Authorities) Act 1971 aims to impose State pay-roll tax on certain Commonwealth authorities. The Act defines "Commonwealth authority" as an authority or body established by an Act, and "Commonwealth authority subject to Commonwealth pay-roll tax" as a Commonwealth authority that was registered as an employer under the Pay-roll Tax Assessment Act 1941-1969 or had a pending application for registration.

The Act states that where the constituting Act of a Commonwealth authority contains provision exempting it from taxation under a State law to which the Commonwealth is not subject, that provision does not have effect in relation to taxation under the pay-roll tax law of that State. This indicates that certain Commonwealth authorities are liable for State pay-roll tax, despite any exemptions in their constituting Act.