sec.102Assessment under amended s 81 in relation to particular pre-commencement liabilities

### sec.102 Assessment under amended s 81 in relation to particular pre-commencement liabilities The commissioner may make an assessment under section 81(2) in relation to an employer’s liability for payroll tax for a financial year ending before the commencement. For subsection (1), a reference in section 81(5)(c) to a prescribed payroll tax liability of the employer is taken to be a reference to tax, within the meaning of previous section 3, payable by the employer. Section 81(5)(d) does not apply if the commissioner makes an assessment mentioned in subsection (1). This section applies subject to section 104. In this section— assessment means an assessment under previous part 5. s 102 ins 2004 No. 46 s 35 amd 2009 No. 19 s 73 (sec.102-ssec.1) The commissioner may make an assessment under section 81(2) in relation to an employer’s liability for payroll tax for a financial year ending before the commencement. (sec.102-ssec.2) For subsection (1), a reference in section 81(5)(c) to a prescribed payroll tax liability of the employer is taken to be a reference to tax, within the meaning of previous section 3, payable by the employer. (sec.102-ssec.3) Section 81(5)(d) does not apply if the commissioner makes an assessment mentioned in subsection (1). (sec.102-ssec.4) This section applies subject to section 104. (sec.102-ssec.5) In this section— assessment means an assessment under previous part 5.