100
CurrentRegistration under s 54 of person required to register before commencement
Part 7Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004
Division 2Application of amended Act and Administration Act
100 Registration under s 54 of person required to register before commencement
(1)
This section applies if a person was required to apply for registration as an employer under previous section 12 but did not do so before the commencement.
(2)
The commissioner may register the person under section 54.
(3)
If the commissioner registers the person under section 54, a reference in the previous provisions of this Act to an employer registered under section 12 is taken to include a reference to the person.
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