sec.135Definitions for pt 9

### sec.135 Definitions for pt 9 In this part— amended Act means this Act as amended by the amending Act. amending Act means the Revenue and Other Legislation Amendment Act 2010 , part 8, other than section 97. pre-amended Act means this Act as it was in force from time to time before the commencement of this section. relevant employer means an employer by whom relevant wages are paid or payable and who— if the employer lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the employer’s liability for payroll tax in relation to the return—notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or otherwise—includes the relevant wages in a return lodged no later than 21 July 2010. relevant wages means wages— paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and that are not taxable wages under the pre-amended Act and are taxable wages under the amended Act. s 135 ins 2010 No. 11 s 101 - (a) if the employer lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the employer’s liability for payroll tax in relation to the return—notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or - (b) otherwise—includes the relevant wages in a return lodged no later than 21 July 2010. - (a) paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and - (b) that are not taxable wages under the pre-amended Act and are taxable wages under the amended Act.