88ZD
CurrentRail authorities and ARTC not grouped for payroll tax purposes
Part 8AARTC arrangements
Division 6State taxes
88ZD Rail authorities and ARTC not grouped for payroll tax purposes
For the purposes of the Payroll Tax Act 2007, a rail authority and ARTC do not constitute a group merely because of an arrangement entered into for the purposes of Division 5.
This Act’s bill:Explanatory memorandum
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