South Australian Numbered Acts

PAYROLL TAX (EXEMPTION FOR SMALL BUSINESS) AMENDMENT ACT 2018 (NO 21 OF 2018) - SECT 6

6—Amendment of section 80—Designated group employers

Section 80(3)—delete subsection (3) and substitute:

        (3)         If none of the members of a group is a qualified member the members may, with the approval of the Commissioner, designate any member of the group to be the designated group employer for the group for the purposes of this Act.