Australian Capital Territory Numbered Acts

PAYROLL TAX (AMENDMENT) ACT 1989 (NO. 17 OF 1989) - SECT 8

8. Section 19 of the Principal Act is amended by inserting before paragraph (b) the following paragraphs:

    “(a)     under subsection 3B (1) or section 3C, that a service contract was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax;

        (ab)     under paragraph 3B (2) (d);

        (ac)     under section 5A, disregarding an agreement, transaction or arrangement;”.