South Australian Numbered Acts

PAYROLL TAX (NEXUS) AMENDMENT ACT 2010 (NO 4 OF 2010) - SCHEDULE 1

Schedule 1—Related amendment and transitional provisions

Part 1—Amendment of Taxation Administration Act 1996

1—Amendment of section 4—Meaning of taxation laws

Section 4(e)—delete " Pay-roll Tax Act 1971 " and substitute:

Payroll Tax Act 2009

Part 2—Transitional provisions

2—Transitional provisions—taxable wages

        (1)         In this clause—

principal Act means the Payroll Tax Act 2009 .

        (2)         For the purposes of this clause, an "expired month" is a month occurring after June 2009 that ended before the date of assent of this Act.

        (3)         The amendments made to the principal Act by this Act apply in respect of taxable wages that are paid or payable on or after 1 July 2009.

        (4)         The amendments made to the principal Act by this Act are to be applied for the purpose of determining the correct amount of payroll tax (within the meaning of section 82) payable by an employer in respect of the financial year commencing on 1 July 2009 (including in respect of expired months).

        (5)         However, section 9 of the principal Act continues to apply in respect of an expired month as if the amendments made to the principal Act by this Act had not been made.

3—Transitional provisions—taxation administration

The Pay-roll Tax Act 1971 will continue to be a taxation law for the purposes of the Taxation Administration Act 1996 despite its repeal and despite the enactment of clause 1 of this Schedule.