120
In forceApplication of amendments
Part 11Transitional matters for amendment Acts
Division 5Transitional matters for Payroll Tax Amendment Act 2025
120 Application of amendments
(1) This Act as amended by the Payroll Tax Amendment Act 2025 applies in relation to:
(a) wages paid on or after 1 July 2025, except wages payable before that date; and
(b)
wages payable on or after 1 July 2025.
(2) This Act as in force immediately before 1 July 2025 continues to apply in relation to wages paid or payable before 1 July 2025.
This Act’s bill:Explanatory statementSecond reading speech
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