113Application

113 Application (1) Subject to subsections (2) and (3), the amendments made to this Act by the Payroll Tax Amendment Act 2010 apply in respect of taxable wages that are paid or payable on or after 1 July 2009. (2) The amendments made to this Act by the Payroll Tax Amendment Act 2010 are to be applied for the purpose of determining the correct amount of payroll tax (within the meaning of section 82) payable by an employer in respect of the financial year commencing on 1 July 2009 (including in respect of expired months). (3) Section 9 continues to apply in respect of an expired month as if the amendments made to this Act by the Payroll Tax Amendment Act 2010 had not been made. (4) In this section: expired month means a month occurring after June 2009 that ended before or on the day on which the Administrator's assent to the Payroll Tax Amendment Act 2010 is declared.

Payroll Tax Act 2009 64