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Payroll Tax Act 2009
120Application of amendments
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120 Application of amendments (1) This Act as amended by the Payroll Tax Amendment Act 2025 applies in relation to: (a) wages paid on or after 1 July 2025, except wages payable before that date; and (b) wages payable on or after 1 July 2025. (2) This Act as in force immediately before 1 July 2025 continues to apply in relation to wages paid or payable before 1 July 2025. Division 6 Transitional matters for Revenue Legislation