Australian Capital Territory Numbered Acts

PAYROLL TAX AMENDMENT ACT 2008 (NO. 2 OF 2008)

TABLE OF PROVISIONS

           Long Title

   1.      Name of Act  
   2.      Commencement  
   3.      Legislation amended  
   4.      Dictionary  
   5.      New part 1A and division 1A.1 headings  
   6.      New sections 2BA and 2BB  
   7.      Wages to which this Act applies  
   8.      Section 2D (1) (b), (2) (a), (b) (i) and (c)  
   9.      Section 3  
   10.     Agreement etc to reduce or avoid liability to payroll  
   11.     Section 5 (1)  
   12.     New division 2.1 heading  
   13.     Payroll tax liability  
   14.     Registration of employers  
   15.     New section 8  
   16.     New division 2.2 heading  
   17.     Exemption from tax  
   18.     New division 2.3  
   19.     Sections 10 to 14  
   20.     Payroll tax returns  
   21.     New section 16 (4) and (5)  
   22.     Returns—variation of time for lodging  
   23.     Review of decisions  
   24.     New section 100  
   25.     New schedule 2  
   26.     Dictionary, note 2, new dot points  
   27.     Dictionary, new definitions  
   28.     Dictionary, definition of determined rate  
   29.     Dictionary, new definitions  
   30.     Dictionary, definitions of group period, group year and independent  
   31.     Dictionary, new definition of individual employer  
   32.     Dictionary, definition of interim tax  
   33.     Dictionary, new definitions  
   34.     Dictionary, definition of value  
           SCHEDULE 1
           ENDNOTES