7
In forceWho is liable for payroll tax
Part 2Imposition of payroll tax
Division 1Imposition of tax
7 Who is liable for payroll tax
The employer by whom taxable wages are paid or payable is liable to pay payroll tax on the wages.
This Act’s bill:Explanatory memorandumSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.