QLDIn ForceAct
Payroll Tax Act 1971
sec.99Application of amended Act in relation to liabilities etc. arising on or after commencement
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### sec.99 Application of amended Act in relation to liabilities etc. arising on or after commencement
The amended Act applies in relation to—
a post-commencement liability; and
an act or omission done or omitted to be done for this Act on or after the commencement.
The commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.
Subsection (1) has effect subject to division 4.
s 99 ins 2004 No. 46 s 35
(sec.99-ssec.1) The amended Act applies in relation to— a post-commencement liability; and an act or omission done or omitted to be done for this Act on or after the commencement. The commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.
(sec.99-ssec.2) Subsection (1) has effect subject to division 4.
- (a) a post-commencement liability; and
- (b) an act or omission done or omitted to be done for this Act on or after the commencement. Example for subsection (1)(b)— The commencement is on 1 March 2005. After the commencement, it is discovered that a person was required to apply for registration as an employer from 1 July 2004. After 1 March 2005, the continuing failure to apply for registration is, although it may also relate to a pre-commencement liability, an act or omission done or omitted to be done for this Act after the commencement.