Interpretation of amended provisions
131 Interpretation of amended provisions
The amendments made to this Act by the Payroll Tax (Harmonisation) Amendment Act 2008 are intended to enhance the consistency of this Act with the Payroll Tax Act 2007 (NSW) and the Payroll Tax Act 2007 (Vic).
Note—
Minor variations in language used in some of the amended provisions are not intended to alter their meaning from the corresponding provisions in the New South Wales and Victorian Acts. For example—
• the phrase “in relation to” used in sections 13B to 13D, 13E(1), 13F, 13I and 13J(1) and (2)(a), is intended to have the same meaning as the phrase “for or in relation to”, or “to or in relation to”, used in the corresponding provisions; and
• the phrase “in connection with” used in sections 66 and 70(1), (2) and (3)(a) is intended to have the same meaning as the phrase “for or in connection with” used in the corresponding provisions.
However, this section does not apply to the extent—
the Payroll Tax (Harmonisation) Amendment Act 2008 inserted section 14(2)(k)(iii) of this Act; or
section 14A, as inserted by the Payroll Tax (Harmonisation) Amendment Act 2008, section 11, applies to paternity leave.
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