Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2022 - SECT 93

93 Amendment of s 85 (Entitlement to a refund of payroll tax)

(1) Section 85 , heading, ‘of payroll tax’
omit.

(2) Section 85 —
insert—

(2) An employer is not entitled to a refund of an amount of the mental health levy paid, or purportedly paid, by the employer other than under—

(a) section 43K or 43O; or

(b) the Administration Act , part 4, division 2.