Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 129

For the application of this part, if the context permits, a reference in the amended Act—

(a) to periodic liability includes a reference to liability for payroll tax under previous part 3; and

(b) to a periodic return includes a reference to a return under previous section 13; and

(c) to a periodic return period includes a reference to a previous return period or a transitional return period; and

(d) to a return date includes a reference to the date by which a return is required to be furnished under previous section 13; and

(e) to an employer required under section 59 to lodge a periodic return includes a reference to an employer required under previous section 13 to furnish a return; and

(f) to an employer authorised under section 60 to lodge periodic returns for periods other than a month includes a reference to an employer authorised under previous section 13(2)(b) to furnish returns for periods other than a month; and

(g) to unpaid tax interest includes a reference to penal tax under previous section 22; and

(h) to penalty tax includes a reference to additional tax under previous section 18.