South Australian Numbered Acts

PAYROLL TAX (EXEMPTION FOR SMALL BUSINESS) AMENDMENT ACT 2018 (NO 21 OF 2018) - SECT 7

7—Amendment of section 82—Determination of correct amount of payroll tax

Section 82(1)—delete subsection (1) and substitute:

        (1)         For the purposes of this Part—

            (a)         the "correct amount of payroll tax" payable by an employer in respect of the 2018/19 financial year is the amount determined in accordance with Schedule 1A in respect of that financial year; and

            (b)         the "correct amount of payroll tax" payable by an employer in respect of any other financial year is the amount determined in accordance with Schedule 1 in respect of that financial year.