South Australian Numbered Acts

PAYROLL TAX (NEXUS) AMENDMENT ACT 2010 (NO 4 OF 2010) - SECT 7

7—Amendment of section 24—Inclusion of shares and options granted to directors as wages

        (1)         Section 24(3)—at the foot of subsection (3) insert:

Note—

Section 13 provides that a reference to an employee in this Act includes a reference to any person to whom any amount that is treated as wages under this Act is paid or payable. See also section 11, which deems the wages to be paid or payable for services performed.

        (2)         Section 24(4)—delete subsection (4)