Payroll Tax Act 2007

The amendments made to this Act by the State Taxation Acts Further Amendment Act 2009 apply in respect of taxable wages that are paid or payable on or after 1 July 2009.

The amendments made to this Act by the State Taxation Acts Further Amendment Act 2009 are to be applied for the purpose of determining the correct amount of payroll tax (within the meaning of section 82) payable by an employer in respect of the financial year commencing on 1 July 2009 (including in respect of expired months).

However, section 9 continues to apply in respect of an expired month as if the amendments made to this Act by the State Taxation Acts Further Amendment Act 2009 had not been made.

In this clause, an expired month is a month occurring after June 2009 that ended before the date on which the State Taxation Acts Further Amendment Act 2009 received the Royal Assent.