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PAYROLL TAX ACT 2007 - SECT 26
Place where wages are payable
26 Place where wages are payable
(1) The wages constituted by the grant of the share or option are taken to be
paid or payable in this jurisdiction if the share is a share in a
local company or, in the case of an option, an option to acquire shares in a
local company.
(2) In any other case, the wages constituted by the grant of
the share or option are taken to be paid or payable outside this jurisdiction.
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.
(3) In this section-
"local company" means- (a) a company incorporated or taken to be incorporated
under the Corporations Act 2001 of the Commonwealth that is taken to be
registered in this jurisdiction for the purposes of that Act, or
(b) any
other body corporate that is incorporated under an Act of this jurisdiction.
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