South Australian Numbered Acts

PAYROLL TAX (NEXUS) AMENDMENT ACT 2010 (NO 4 OF 2010) - SECT 6

6—Amendment of section 13—What are wages?

Section 13—after subsection (2) insert:

        (2a)         This Act applies in respect of wages referred to in subsection (1)(a) to (e) that are paid or payable to or in relation to a person who is not an employee in the same way as it applies to wages paid or payable to an employee (as if a reference in this Act to an employee included a reference to any such person).