AUSTRALIAN CAPITAL TERRITORY
TAXATION ADMINISTRATION ACT 1999
DECLARATION NOTICE
INSTRUMNET NO. 205 OF 2000
Under section 42 of the Taxation Administration Act 1999, I approve the following
special arrangements in relation to registered ACT payroll taxpayers, to vary the required
date for the lodging of payroll tax returns.
The payment of the June 2000 payroll tax return which is due and payable on 7 July 2000,
is varied and extended to 14 July 2000.
The payment of the June 2001 payroll tax return and annual reconciliation which is due and
payable on 7 July 2001, is varied and extended to 31 July 2001.
Graeme Dowell
Commissioner for ACT Revenue
AUSTRALIAN CAPITAL TERRITORY
TAXATION ADMINISTRATION ACT 1999
EXPLANATORY STATEMENT
INSTRUMENT NO. 205 OF 2000
Section 42 of the Taxation Administration Act 1999 allows the Commissioner, by notice
published in the Gazette, to approve special arrangements for classes of persons that vary
the provisions of a tax law in relation to the lodging of returns.
Section 16 of the Payroll Tax Act 1987 requires all employers liable for payroll tax in the
ACT to lodge a return within 7 days after the end of the month. An extension of one extra
week is being given to all registered payroll taxpayers to submit their June return by 14 July
2000 instead of 7 July 2000. This is to allow businesses extra time to prepare their returns
during the busy end of financial year period.
As well as extending the due date for the June 2000 return, the Declaration Notice also
varies the due date for the June 2001 return. This return now also incorporates the 2000-
2001 annual reconciliation and extends the due date to 31 July 2001.
Authorised by the Commissioner for ACT Revenue