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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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