Payroll Tax Act 1971

to periodic liability includes a reference to liability for payroll tax under previous part 3; and

to a periodic return includes a reference to a return under previous section 13; and

to a periodic return period includes a reference to a previous return period or a transitional return period; and

to a return date includes a reference to the date by which a return is required to be furnished under previous section 13; and

to an employer required under section 59 to lodge a periodic return includes a reference to an employer required under previous section 13 to furnish a return; and

to an employer authorised under section 60 to lodge periodic returns for periods other than a month includes a reference to an employer authorised under previous section 13(2)(b) to furnish returns for periods other than a month; and

to unpaid tax interest includes a reference to penal tax under previous section 22; and

to penalty tax includes a reference to additional tax under previous section 18.