32A. Section 23N inserted32A. Section 23N inserted

32A. Section 23N inserted

At the end of Part 2 Division 6 insert —

23N. Dual liability for assessment year beginning 1 July 2019

(1) For the purposes of the assessment year beginning on 1 July 2019, in section 16A —

(a) a reference to Part 2 Division 2 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and

(b) a reference to Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act.

(2) For the purposes of the assessment year beginning on 1 July 2019, in section 20A —

(a) a reference to Part 2 Division 3 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and

(b) a reference to Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act.