Payroll Tax Act 2007

An amendment made to this Act by the State Revenue Legislation Further Amendment Act 2014 has effect in respect of any amount, benefit or payment referred to in section 40 that is paid, payable, provided or made on or after the date of commencement of the amendment, except as provided by subclause (2).

An amendment does not apply to any amount, benefit or payment paid, payable, provided or made for work performed before the date of commencement of the amendment.