Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16V (Repealed by 101 of 2006)  

16V   Businesses conducted by States  
Where a trade or business, or more than one trade or business, is carried on by the Crown in right of a State, this Division applies as if:

(a) the Crown were, in respect of each trade or business, a separate employer; and

(b) the Crown were not, as such an employer, entitled to any deduction under section fourteen of this Act.