AUSTRALIAN CAPITAL TERRITORY

Payroll Tax (Amendment) Act (No. 2)
1999
No. 42 of 1999
	
An Act to amend the Payroll Tax Act 1987
[Notified in ACT Gazette S44: 12 July 1999]
	The Legislative Assembly for the Australian Capital Territory enacts as follows:
1 	Name of Act
	This Act is the Payroll Tax (Amendment) Act (No. 2) 1999.
2 	Commencement
	This Act is taken to have commenced on 6 May 1999, immediately after the commencement of the Payroll Tax (Amendment) Act 1999.
3 	Act amended
	This Act amends the Payroll Tax Act 1987.1
4 	Exemption from tax
	Section 9 is amended by adding at the end of subsection (3) the following paragraph:
	“(g)	the subcontractor is a genuine employer of the individuals who perform the work for which the wages are paid.”.

ENDNOTE
Act amended
1.	Reprinted as at 31 January 1998.  See also Acts 1999 Nos 5 and 26.
[Presentation speech made in Assembly on 1 July 1999]

©  Australian Capital Territory 1999