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Payroll Tax Act 1971
sec.151Notification requirements under s 88A for 2022–23 financial year
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### sec.151 Notification requirements under s 88A for 2022–23 financial year
Section 88A applies to the financial year ending 30 June 2023 as a relevant financial year as follows—
to remove any doubt, it is declared that—
section 88A(2) to (4) does not apply to the relevant financial year; and
a reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;
a reference in section 88A(5) to the relevant financial year is taken to be a reference to the period from 1 January to 30 June 2023.
s 151 ins 2022 No. 30 s 68
- (a) to remove any doubt, it is declared that— (i) section 88A(2) to (4) does not apply to the relevant financial year; and (ii) a reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;
- (i) section 88A(2) to (4) does not apply to the relevant financial year; and
- (ii) a reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;
- (b) a reference in section 88A(5) to the relevant financial year is taken to be a reference to the period from 1 January to 30 June 2023.
- (i) section 88A(2) to (4) does not apply to the relevant financial year; and
- (ii) a reference in section 88A(5) to the following financial year is a reference to the financial year starting 1 July 2023;