sec.141Assessment and payment of payroll tax for shares and options

### sec.141 Assessment and payment of payroll tax for shares and options This section applies to an act or omission of an employer if— the act or omission relates to the assessment or payment of payroll tax for wages paid or payable by the employer on or after 1 July 2009 but before 1 July 2011; and the act or omission would have been valid if the following provisions as in force on the commencement of this section applied to the act or omission— section 13; part 2, division 1C; schedule, definition share ; schedule, definition wages , other than paragraph 2. The act or omission is taken to have been valid. s 141 ins 2011 No. 8 s 86 (sec.141-ssec.1) This section applies to an act or omission of an employer if— the act or omission relates to the assessment or payment of payroll tax for wages paid or payable by the employer on or after 1 July 2009 but before 1 July 2011; and the act or omission would have been valid if the following provisions as in force on the commencement of this section applied to the act or omission— section 13; part 2, division 1C; schedule, definition share ; schedule, definition wages , other than paragraph 2. (sec.141-ssec.2) The act or omission is taken to have been valid. - (a) the act or omission relates to the assessment or payment of payroll tax for wages paid or payable by the employer on or after 1 July 2009 but before 1 July 2011; and - (b) the act or omission would have been valid if the following provisions as in force on the commencement of this section applied to the act or omission— (i) section 13; (ii) part 2, division 1C; (iii) schedule, definition share ; (iv) schedule, definition wages , other than paragraph 2. - (i) section 13; - (ii) part 2, division 1C; - (iii) schedule, definition share ; - (iv) schedule, definition wages , other than paragraph 2. - (i) section 13; - (ii) part 2, division 1C; - (iii) schedule, definition share ; - (iv) schedule, definition wages , other than paragraph 2.