Australian Capital Territory Numbered Acts

PAYROLL TAX (AMENDMENT) ACT 1993 (NO 6 OF 1993)

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Payroll Tax (Amendment) Act 1993.  
   2.      In this Act, “Principal Act” means the Payroll Tax Act 1987.1  
   3.      This Act commences on the day on which it is notified in the Gazette.  
   4.      Section 3 of the Principal Act is amended by omitting from subsection (1) the definition of “employer” and substituting the following definition:“‘employer' means a person who pays or is liable to pay wages and includes—  
   5.      After section 6 of the Principal Act the following section is inserted: