reg 29
In forceSection 5B inserted
Part 5Pay‑roll tax
Division 2The Pay‑roll Tax Assessment Act
29 Section 5B inserted
At the beginning of Part 2 Division 1 insert:
5B.1M References to jurisdictions
For the purposes of this Division —
(a)
Western Australia, other than the Commonwealth places in Western Australia; and
(b)
the Commonwealth places in Western Australia,
are to be treated as 2 separate Australian jurisdictions.
[Regulation 29 inserted: Gazette 7 Dec 2012 p. 6002.]
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