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PAY-ROLL TAX AMENDMENT (HARMONISATION) ACT 2008 (NO 22 OF 2008)
TABLE OF PROVISIONS
Long Title
PART 1--PRELIMINARY
1. Short title
2. Commencement
PART 2--AMENDMENT OF PAY-ROLL TAX ACT
3. Act amended
4. New Part 1, Division 1 heading
5. New Part 1, Division 2 heading
6. Amendment of section 3 (Interpretation)
7. New Part 1, Division 3 heading
8. Amendment of section 3A (Superannuation benefits)
9. New Part 1, Division 4 heading
10. Repeal of section 3C
11. New Part 1, Division 5 heading
12. New Part 1, Divisions 6, 7 and 8
13. Amendment of section 6 (Pay-roll tax)
14. Amendment of section 11A (Arrangements for avoidance of tax may be disregarded)
15. Amendment of section 11B (Arrangements for avoidance of tax by labour hire agents)
16. Repeal and substitution of Part IVA
17A. Definitions
17B. Grouping provisions to operate independently
17C. Constitution of groups
17D. Groups of corporations
17E. Groups arising from the use of common employees
17F. Groups of commonly controlled businesses
17G. Groups arising from tracing of interests in corporations
17H. Smaller groups subsumed by larger groups
17J. Application
17K. Direct interest
17L. Indirect interest
17M. Aggregation of interests
17N. Exclusion of persons from groups
17P. Designated group employer
17Q. Annual adjustments
17R. Adjustment if group member ceases to pay taxable wages or interstate wages
17S. Application of this Part
17. Amendment of section 59 (Agents and trustees)
18. Amendment of Schedule heading
SCHEDULE
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