3
CurrentApplication of this Act and old Act
Schedule 3Savings, transitional and other provisions
Part 2Provisions consequent on enactment of this Act
3 Application of this Act and old Act
(1)
This Act applies to payroll tax on taxable wages that are paid or payable on or after 1 July 2007.
(2)
Despite its repeal, the old Act continues to apply to payroll tax on taxable wages (within the meaning of the old Act) paid or payable before 1 July 2007.
(3)
The Taxation Administration Act 1996, as in force immediately before 1 July 2007, continues to apply on an after that day in respect of any matter to which the old Act continues to apply on and after that day.
This Act’s bill:Explanatory memorandumSecond reading speech
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