Extension of time for paying tax and lodging returns
28 Extension of time for paying tax and lodging returns
The amendment made to section 9 by the amending Act has effect in respect of wages paid or payable in the month of June 2019, or in the month of June in any subsequent year.
The amendment made to section 87 by the amending Act has effect in respect of—
a return relating to the month of June 2019, or to the month of June in any subsequent year, and
the adjustment of payroll tax paid or payable during the financial year ending on the close of the month of June 2019 or paid or payable during any subsequent financial year ending on the close of the month of June in that year.
This Act’s bill:Explanatory memorandumSecond reading speech
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