Victorian Numbered Acts Victorian Numbered ActsAfter clause 17 of Schedule 3 to the Payroll Tax Act 2007 insert —
(1) Section 32, as amended by section 44 of the State Tax Laws Amendment (Budget and Other Measures) Act 2013 , applies in respect of work performed on or after 1 July 2013 irrespective of when amounts are paid or become payable in respect of the work.
(2) Section 32 as in force immediately before the
commencement of section 44 of the State Tax Laws Amendment (Budget and Other
Measures) Act 2013 continues to apply in respect of work performed before 1
July 2013 irrespective of when amounts are paid or become payable in respect
of the work.".
s. 45
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PART 8— TAXATION ADMINISTRATION ACT 1997