8A
In forceApplication of sdiv 1
Part 2Liability to taxation
Division 1Imposition of liability
Subdivision 1Wages liable to payroll tax and mental health levy
8A Application of sdiv 1
(1)
This subdivision applies for working out the wages paid or payable by an employer for services performed or rendered by a person that are liable to payroll tax and the mental health levy under this Act.
(2)
If wages are paid or payable for a person other than an employee, a reference to an employee in this subdivision includes a reference to the person.
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