CTHRepealedAct
Pay-roll Tax (Territories) Assessment Act 1971
25AEmployer leaving Australia
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25A Employer leaving Australia
(1) Where the Commissioner has reason to believe that an employer may leave Australia before tax becomes due and payable by the employer, the tax is due and payable on such date as the Commissioner fixes and notifies to the employer. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 42.