Australian Capital Territory Numbered Acts

PAYROLL TAX AMENDMENT ACT 2009 (NO. 43 OF 2009) - SECT 4

Section 2 (1)

substitute

    (1)     For this Act, "wages" means—

        (a)     an amount paid or payable to a person in relation to the person's capacity as an employee or former employee; or

        (b)     if the person is not an employee or a former employee—an amount mentioned in subsection (2) paid or payable for services performed by the person.