20GGuidelines

20G Guidelines (1) The Commissioner may issue written guidelines about exemptions and other matters under this Division. (2) A guideline may be of general or specific application.

Payroll Tax Act 2009 86 (3) A claim for an exemption is taken to be a valid claim to the extent that it complies with the guidelines in force under this clause. (4) A guideline does not affect: (a) the exercise by the Commissioner of a power under this Act; or (b) the right of a person to have the Commissioner exercise a power under this Act. Part 5 Government bodies – special provisions 21 Application of Act to Government Business Divisions and statutory corporations (1) A Government Business Division is taken to be an employer for this Act. (2) A Government Business Division or statutory corporation (rather than the Commissioner for Public Employment) will be regarded for this Act as the employer of all employees assigned to work in it. (3) If a Government Business Division is not a corporation, this Act applies to it as if it were a corporation. (4) In this clause: Government Business Division means an Agency or a part of an Agency that: (a) is a Government Business Division as defined in section 3(1) of the Financial Management Act 1995; and (b) is not excluded by regulation from the operation of this clause.

Payroll Tax Act 2009 87 section 102 Pay-roll Tax Ordinance 1978 Act No. 47 of 1978 Pay-roll Tax Act 1979 Act No. 71 of 1979 Pay-roll Tax Act (No. 2) 1979 Act No. 125 of 1979 Pay-roll Tax Act 1980 Act No. 46 of 1980 Pay-roll Tax Amendment Act 1980 Act No. 14 of 1981 Pay-roll Tax Amendment Act 1981 Act No. 80 of 1981 Pay-roll Tax Amendment Act 1982 Act No. 88 of 1982 Pay-roll Tax Amendment Act 1985 Act No. 14 of 1985 Pay-roll Tax Amendment Act (No. 2) 1985 Act No. 29 of 1985 Pay-roll Tax Amendment Act 1986 Act No. 62 of 1986 Pay-roll Tax Amendment Act 1987 Act No. 3 of 1987 Pay-roll Tax Amendment Act 1988 Act No. 41 of 1988 Pay-roll Tax Amendment Act 1991 Act No. 22 of 1991 Pay-roll Tax Amendment Act 1992 Act No. 50 of 1992 Pay-roll Tax Amendment Act 1993 Act No. 58 of 1993 Pay-roll Tax Amendment Act 1994 Act No. 40 of 1994 Pay-roll Tax Amendment Act 1999 Act No. 29 of 1999 Pay-roll Tax Amendment Act 2000 Act No. 34 of 2000 Pay-roll Tax Amendment Act 2001 Act No. 49 of 2001 Pay-roll Tax Amendment Act 2002 Act No. 43 of 2002 Pay-roll Tax Amendment Act (No. 2) 2002 Act No. 52 of 2002 Pay-roll Tax Amendment Act (No. 3) 2002 Act No. 74 of 2002 Pay-roll Tax Amendment Act 2003 Act No. 36 of 2003

Payroll Tax Act 2009 88 Pay-roll Tax Amendment Act 2004 Act No. 39 of 2004 Pay-roll Tax Amendment Act 2005 Act No. 27 of 2005 Pay-roll Tax Amendment Act 2007 Act No. 26 of 2007 Pay-roll Tax Amendment (Harmonisation) Act 2008 Act No. 22 of 2008

Payroll Tax Act 2009 89 1 KEY Key to abbreviations amd = amended od = order app = appendix om = omitted bl = by-law pt = Part ch = Chapter r = regulation/rule cl = clause rem = remainder div = Division renum = renumbered exp = expires/expired rep = repealed f = forms s = section Gaz = Gazette sch = Schedule hdg = heading sdiv = Subdivision ins = inserted SL = Subordinate Legislation lt = long title sub = substituted nc = not commenced