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Payroll Tax Act 2009
4Relationship with Taxation Administration Act 2007
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4 Relationship with Taxation Administration Act 2007 The relationship between this Act and the Taxation Administration Act 2007 (the TAA) is stated in section 5 of the TAA. Note Section 5 of the TAA provides that this Act (which is a taxation law as defined in the TAA) must be read together with the TAA as a single Act. Accordingly, Part 5 of the TAA imposes a liability to pay interest and penalty tax for a failure to pay payroll tax under this Act.
Payroll Tax Act 2009 6