NTIn ForceAct
Payroll Tax Act 2009
121Application of amendments
Start here
Get a plain-English read of 121
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2009.
121 Application of amendments (1) Section 48C, as amended by Part 3 of the Revenue Legislation Amendment Act 2025 (the amending Act), applies in relation to: (a) wages paid by non-profit entities on or after 1 July 2025, except wages payable before that date; and (b) wages payable by non-profit entities on or after 1 July 2025. (2) Section 48C, as in force immediately before the commencement of the amending Act, continues to apply in relation to wages paid or payable by non-profit entities before 1 July 2025.
Payroll Tax Act 2009 67 sections 8, 29(5) and 82