Dual liability for assessment year beginning 1 July 2019
23N Dual liability for assessment year beginning 1 July 2019
For the purposes of the assessment year beginning on 1 July 2019, in section 16A —
a reference to Part 2 Division 2 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and
a reference to Part 2 Division 2 of the applied Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied Pay‑roll Tax Assessment Act.
For the purposes of the assessment year beginning on 1 July 2019, in section 20A —
a reference to Part 2 Division 3 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and
a reference to Part 2 Division 3 of the applied Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied Pay‑roll Tax Assessment Act.
[Regulation 31A inserted: SL 2020/206 r. 6.]
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