Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

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Payroll Tax Act 2007

102Nature of proceedings for offences

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Proceedings for an offence under this Act or the regulations may be dealt with summarily before the Local Court.

s 102: Am 2007 No 94, Sch 2.

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