QLDIn ForceAct
Payroll Tax Act 1971
sec.100Registration under s 54 of person required to register before commencement
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### sec.100 Registration under s 54 of person required to register before commencement
This section applies if a person was required to apply for registration as an employer under previous section 12 but did not do so before the commencement.
The commissioner may register the person under section 54.
If the commissioner registers the person under section 54, a reference in the previous provisions of this Act to an employer registered under section 12 is taken to include a reference to the person.
s 100 ins 2004 No. 46 s 35
(sec.100-ssec.1) This section applies if a person was required to apply for registration as an employer under previous section 12 but did not do so before the commencement.
(sec.100-ssec.2) The commissioner may register the person under section 54.
(sec.100-ssec.3) If the commissioner registers the person under section 54, a reference in the previous provisions of this Act to an employer registered under section 12 is taken to include a reference to the person.