reg 32
In forceSection 29 modified
Part 5Pay‑roll tax
Division 2The Pay‑roll Tax Assessment Act
32 Section 29 modified
After section 29(1b) the following subsection is inserted —
“
(1ba)
If the employer or group is liable to pay pay‑roll tax under both this Act and the applied Pay‑roll Tax Assessment Act then, in subsection (1a), the expected pay‑roll tax liability is the sum of —
(a)
the amount of expected pay‑roll tax liability in subsection (1b) of this Act; and
(b)
the amount of expected pay‑roll tax liability in subsection (1b) of the applied Pay‑roll Tax Assessment Act.
”.
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