PAY-ROLL TAX ACT 2002
Table of Provisions
PART 1 -- Preliminary
- 1 Short title
- 2 Commencement
- 3 Relationship with other Acts
- 4 Meaning of terms
PART 2 -- Imposition of pay-roll tax
- 5 Imposition of pay-roll tax
PART 3 -- Rates of pay-roll tax for period from 1 July 2018 to 30 June 2023
Division 1 -- Rates for local non-group employers
- 6 Rates for whole or part of assessment year
- 7 Rates for progressive return period or part of period
Division 2 -- Rates for interstate non-group employers
- 8 Rates for whole or part of assessment year
- 9 Rates for progressive return period
Division 3 -- Rates for group employers