South Australian Numbered Acts

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PAYROLL TAX (EXEMPTION FOR SMALL BUSINESS) AMENDMENT ACT 2018 (NO 21 OF 2018) - SECT 5

5—Amendment of section 8—Amount of payroll tax

Section 8—after its present contents (now to be designated as subsection (1)) insert:

        (2)         Despite subsection (1)—

            (a)         the amount of payroll tax payable by an employer during the 2018/19 financial year is to be ascertained in accordance with Schedule 1A and Schedule 2; and

            (b)         Schedule 1 Parts 1 to 3 (inclusive) do not apply in relation to the 2018/19 financial year; and

            (c)         nothing in this subsection is to be taken to affect the operation of Schedule 1 Part 4 during the 2018/19 financial year.



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