Australian Capital Territory Numbered Acts

PAYROLL TAX (AMENDMENT) ACT (NO. 2) (NO. 42 OF 1999) - SECT 2

    This Act is taken to have commenced on 6 May 1999, immediately after the commencement of the Payroll Tax (Amendment) Act 1999 .

3     Act amended

    This Act amends the Payroll Tax Act 1987 . ¹

4     Exemption from tax

    Section 9 is amended by adding at the end of subsection (3) the following paragraph:

    “(g)     the subcontractor is a genuine employer of the individuals who perform the work for which the wages are paid.”.

ENDNOTE

1.     Reprinted as at 31 January 1998. See also Acts 1999 Nos 5 and 26.

[Presentation speech made in Assembly on 1 July 1999]

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