Section 13M — Application of div 1C — Payroll Tax Act 1971 (Queensland) — Barrister AI

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Section 13M — Application of div 1C — Payroll Tax Act 1971 (Queensland) — Barrister AI

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s 13MApplication of div 1C s 13NDefinitions for div 1C s 13OWhen share or option is granted s 13PGrant of share because of exercise of option s 13QDay on which wages are paid or payable s 13RElection by grantor of relevant day s 13SAutomatic election of relevant day s 13TEffect of rescission or cancellation of share or option s 13UValue of taxable wages s 13VWhen services are performed s 13WPlace where wages are paid or payableSchedule — Dictionary

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13M

Application of div 1C

Current

Part 2—Liability to taxation

Division 1C—Shares and options

13M Application of div 1C

This division applies for paragraphs (j) and (k) of the definition of wages in the schedule.

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