Australian Capital Territory Numbered Acts

PAYROLL TAX (AMENDMENT) ACT 1997 (NO 101 OF 1997)

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Payroll Tax (Amendment) Act 1997.  
   3.      In this Act, “Principal Act” means the Payroll Tax Act 1987.1  
   4.      Section 3 of the Principal Act is amended—  
   5.      (1) An amount collected by way of tax under the Principal Act in respect of a superannuation benefit that was paid before 1 July 1996 in lieu of an amount that would otherwise have been paid in salary or wages shall be deemed to have been as lawfully collected as if, when the amount was collected, such a benefit had been wages within the meaning of the Principal Act.