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PAYROLL TAX ACT 2007 - SECT 45 Wages paid by group employers

PAYROLL TAX ACT 2007 - SECT 45

Wages paid by group employers

A reference in this Act to wages paid or payable by a member of a group includes wages that would be taken to be paid or payable by a member of a group if the member were the employer of the employee to whom the wages were paid.