Australian Capital Territory Numbered Acts

PAYROLL TAX (AMENDMENT) ACT 1993 (NO. 6 OF 1993) - SECT 4

4. Section 3 of the Principal Act is amended by omitting from subsection (1) the definition of “employer” and substituting the following definition:“‘employer' means a person who pays or is liable to pay wages and includes—

        (a)     the Territory or a Territory authority;

        (b)     a body, whether incorporated or not, established under a law of a State or another Territory, being a body that is resident, or carries on business, in the Territory; and

        (c)     a person who is an employment agent;”.