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Payroll Tax Act 1971
sec.129References in amended Act
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### sec.129 References in amended Act
For the application of this part, if the context permits, a reference in the amended Act—
to periodic liability includes a reference to liability for payroll tax under previous part 3; and
to a periodic return includes a reference to a return under previous section 13; and
to a periodic return period includes a reference to a previous return period or a transitional return period; and
to a return date includes a reference to the date by which a return is required to be furnished under previous section 13; and
to an employer required under section 59 to lodge a periodic return includes a reference to an employer required under previous section 13 to furnish a return; and
to an employer authorised under section 60 to lodge periodic returns for periods other than a month includes a reference to an employer authorised under previous section 13(2)(b) to furnish returns for periods other than a month; and
to unpaid tax interest includes a reference to penal tax under previous section 22; and
to penalty tax includes a reference to additional tax under previous section 18.
s 129 ins 2004 No. 46 s 35
amd 2009 No. 19 s 73
- (a) to periodic liability includes a reference to liability for payroll tax under previous part 3; and
- (b) to a periodic return includes a reference to a return under previous section 13; and
- (c) to a periodic return period includes a reference to a previous return period or a transitional return period; and
- (d) to a return date includes a reference to the date by which a return is required to be furnished under previous section 13; and
- (e) to an employer required under section 59 to lodge a periodic return includes a reference to an employer required under previous section 13 to furnish a return; and
- (f) to an employer authorised under section 60 to lodge periodic returns for periods other than a month includes a reference to an employer authorised under previous section 13(2)(b) to furnish returns for periods other than a month; and
- (g) to unpaid tax interest includes a reference to penal tax under previous section 22; and
- (h) to penalty tax includes a reference to additional tax under previous section 18.