after section 2B, insert
2BA Place where wages payable
(1) The wages made up of the grant of a share or option are taken to be paid or payable in the ACT if—
(a) for a share—the share is a share in a local company; or
(b) for an option—the option is an option to acquire shares in a local company.
(2) In any other case, the wages made up of the grant of the share or option are taken to be paid or payable outside the ACT.
Note If wages made up of the grant of a share or option to acquire a share are taken to be payable outside the ACT because the share is a share in a company that is not a local company, the grant of the share or option may still be liable to payroll tax under this Act if the grant is made in relation to services performed wholly in the ACT (see s 2D (1)).
(3) In this section:
"local company" means—
(a) a company incorporated or taken to be incorporated under the Corporations Act that is taken to be registered in the ACT for that Act; or
(b) any other body corporate that is incorporated under a Territory law.
2BB Inclusion of wages paid by group employers
A reference in this Act to wages paid or payable by a member of a group includes wages that would be taken to be paid or payable by a member of the group if the member were the employer of the employee to whom the wages were paid.