Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2005 (NO. 29 OF 2005 ) - SECT 21

substitute

6     Payroll tax liability

    (1)     Tax is payable by an employer in relation to wages to which this Act applies because of section 2D.

    (2)     If, in relation to wages paid in relation to the performance of work, payroll tax is paid by an employment agent, no-one else is liable to payroll tax in relation to the payment.