Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Section 11 - Pay-roll Tax (Territories) Assessment Act 1971 - Liability to pay tax | Zoe

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Pay-roll Tax (Territories) Assessment Act 1971

11Liability to pay tax

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Turn the raw legal text into a practical explanation grounded in Pay-roll Tax (Territories) Assessment Act 1971.

Tax shall be paid by the employer who pays or is liable to pay the wages in respect of which the tax is payable.

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