South Australian Numbered Acts

PAYROLL TAX (NEXUS) AMENDMENT ACT 2010 (NO 4 OF 2010) - SECT 4

4—Amendment of section 3 —Interpretation

        (1)         Section 3—before the definition of "agent" insert:

"ABN" means the ABN (Australian Business Number) for an entity within the meaning of the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth;

        (2)         Section 3—after the definition of "Australia" insert:

"Australian jurisdiction" means a State or a Territory;

        (3)         Section 3—after the definition of "GST" insert:

"instrument" includes a cheque, bill of exchange, promissory note, money order or a postal order issued by a post office;

        (4)         Section 3—after the definition of "perform" insert:

"registered business address" means an address for service of notices under the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth on an entity that has an ABN, as shown in the Australian Business Register kept under that Act;