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Payroll Tax Act 1971
sec.58Definition for div 2
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### sec.58 Definition for div 2
In this division—
relevant employer means an employer who is—
registered as an employer under division 1 ; or
required to apply for registration as an employer under division 1 .
s 58 amd 1975 No. 80 s 11 ; 1995 No. 57 s 4 sch 1
sub 2004 No. 46 s 21
- (a) registered as an employer under division 1 ; or
- (b) required to apply for registration as an employer under division 1 .