/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Payroll Tax Act 1971/sec.97A

QLDIn ForceAct

Payroll Tax Act 1971

sec.97AApplication of particular amendments

Start here

Get a plain-English read of sec.97A

Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 1971.

View in full context

### sec.97A Application of particular amendments This Act, as amended by the Revenue Legislation Amendment Act 2022 , part 8 , division 3 , subdivisions 1 and 2 , applies in relation to taxable wages paid or payable from 1 January 2023 in the financial year starting on 1 July 2022 and each later financial year. s 97A ins 2006 No. 34 s 21 sub 2008 No. 39 s 35 amd 2009 No. 19 s 73 sub 2012 No. 8 s 48 ; 2022 No. 14 s 78

Previous sectionsec.97Regulation-making power Next sectionpt.7Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004

Section sec.97A - Payroll Tax Act 1971 - Application of particular amendments — Zoe