AustLII Tasmanian Numbered Acts

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TAXATION AND RELATED LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT 2006 (NO. 3 OF 2006) - SECT 21

Section 2AAA amended (Certain trust distributions constitute wages for pay-roll tax purposes)

Section 2AAA of the Principal Act is amended by inserting after subsection (7) the following subsection:
(8)  For the purposes of this section –
industrial instrument means an award, enterprise agreement or industrial agreement within the meaning of the Industrial Relations Act 1984 , or an award, certified agreement, Australian workplace agreement or old IR agreement within the meaning of the Workplace Relations Act 1996 of the Commonwealth.


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