sec.98Definitions for pt 7

### sec.98 Definitions for pt 7 In this part— amended , for a provision of this Act, means the provision as amended or inserted by the amending Act. amended Act means this Act as amended by the amending Act. amending Act means the Payroll Tax Administration Amendment Act 2004 . s 98 def amending Act amd 2009 No. 19 s 73 commencement means the commencement of section 38 of the amending Act. post-commencement liability means a liability for payroll tax arising on or after the commencement, other than a liability relating to a transitional return period. The commencement is on 1 March 2005. For an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the employer’s liability for payroll tax for the return period ending on 30 June 2005 would be a post-commencement liability. An employer’s liability for payroll tax for the 2004/2005 financial year would be a post-commencement liability. s 98 def post-commencement liability amd 2009 No. 19 s 73 pre-commencement act or omission means an act or omission done or omitted to be done for this Act before the commencement. pre-commencement liability means a liability for payroll tax arising before the commencement. The commencement is on 1 March 2005. For an employer who is required under previous section 13 to lodge returns for each month, the employer’s liability for payroll tax for the previous return period ending on 28 February 2005 would be a pre-commencement liability. For an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the employer’s liability for payroll tax for the previous return period ending on 31 December 2004 would be a pre-commencement liability. s 98 def pre-commencement liability amd 2009 No. 19 s 73 prescribed period means a prescribed period under previous section 11C or 16L. previous , for a provision of this Act, means the provision as in force before the commencement. previous return period means a return period within the meaning of previous section 3(1) ending before the commencement. transitional final period means the final period for the first change of status happening for an employer on or after the commencement during a transitional year. transitional return period means a return period within the meaning of previous section 3(1) that has started but not ended before the commencement. The commencement is on 1 March 2005. For an employer who is required under previous section 13 to lodge returns for quarterly periods starting on 1 July, 1 October, 1 January and 1 April, the return period ending on 31 March 2005 would be a transitional return period. However, for an employer required to lodge monthly returns, there would not be a transitional return period. transitional year means the financial year during which the commencement falls, except if the commencement is on the first day of the year. The commencement is on 1 March 2005. The 2004/2005 financial year would be a transitional year. The commencement is on 1 July 2005. There would not be a transitional year. s 98 ins 2004 No. 46 s 35