3ASpecial provision for financial years 2008–2010

3A Special provision for financial years 2008–2010

3A Special provision for financial years 2008–2010

For payroll tax payable in relation to a financial year commencing on 1 July 2008, 2009 or 2010—

(a) the amount of payroll tax that an employer is required to pay is to be ascertained in accordance with Schedule 2A rather than Schedule 1, and

(b) clauses 2 and 3 do not apply to the calculation of that payroll tax, and

(c) a reference in section 82 (Determination of correct amount of payroll tax) to Schedule 1 is to be read as a reference to Schedule 2A.