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Payroll Tax Act 1971
sec.147Retrospective application of particular provisions
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### sec.147 Retrospective application of particular provisions
Sections 27A, 35A and 43A, as amended by the Revenue Legislation Amendment Act 2022 , apply, and are taken to have applied from 1 July 2021, in relation to wages paid or payable in the financial year ending on 30 June 2022.
Schedule, definition eligible year , as amended by the Revenue Legislation Amendment Act 2022 , applies, and is taken to have applied from 1 July 2021, in relation to an assessment of a person’s annual liability or final liability relating to the financial year ending on 30 June 2022 for the purposes of part 2, division 6A.
s 147 ins 2022 No. 14 s 70
amd 2023 No. 18 s 28
(sec.147-ssec.1) Sections 27A, 35A and 43A, as amended by the Revenue Legislation Amendment Act 2022 , apply, and are taken to have applied from 1 July 2021, in relation to wages paid or payable in the financial year ending on 30 June 2022.
(sec.147-ssec.2) Schedule, definition eligible year , as amended by the Revenue Legislation Amendment Act 2022 , applies, and is taken to have applied from 1 July 2021, in relation to an assessment of a person’s annual liability or final liability relating to the financial year ending on 30 June 2022 for the purposes of part 2, division 6A.