South Australian Numbered Acts

PAYROLL TAX (NEXUS) AMENDMENT ACT 2010 (NO 4 OF 2010) - SECT 9

9—Amendment of section 26—Place where wages are payable

Section 26(2)—delete the note at the foot of subsection (2) and substitute:

Note—

The place where wages are paid or payable is sometimes relevant to determining whether the wages are liable to payroll tax under this Act. See section 11.