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Payroll Tax Act 2009
Div 3Other
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Division 3—Other
12—Liability for payroll tax not affected by subsequent amendment to Act
A liability for payroll tax arises and will be assessed in accordance with the provisions of this Act as in force at the time the liability arises and such a liability, once having arisen, is not affected by a subsequent amendment to this Act (except to the extent that the amendment operates retrospectively).