Australian Capital Territory Numbered Acts

PAYROLL TAX (AMENDMENT) ACT 1989 (NO. 17 OF 1989) - SECT 7

7. Section 6 of the Principal Act is amended by adding at the end the following subsection:

“(2) Where, in respect of wages paid in relation to the performance of work, payroll tax is paid by an employment agent, no other person shall be liable to payroll tax in respect of that payment.”.