Australian Capital Territory Numbered Acts

PAYROLL TAX AMENDMENT ACT 2008 (NO. 2 OF 2008) - SECT 14

Section 7 (1)

substitute

    (1)     This section applies to an employer if—

        (a)     the total of all taxable wages paid or payable anywhere by the employer in a month exceeds the amount determined for this section under the Taxation Administration Act 1999 , section 139; or

        (b)     the employer is a member of a group and the total of all taxable wages paid or payable anywhere by the members of the group together in a month exceeds the amount determined for this section under the Taxation Administration Act 1999 , section 139.