Pay-roll Tax

Circular No. 266

(replaces Circular No. 221 )

A Guide to Legislation

This Circular has been prepared as a general guide to the provisions of the Pay-roll Tax Act 1971 (‘Act’).  It is not intended to be a complete statement of the law and must not be construed to waive or modify any legal obligation provided by the Act.

Authorised copies of the Act and the Regulations are available for purchase from the Service SA Government Legislation Outlet, Ground Floor, 101 Grenfell Street, Adelaide.

The Parliament of South Australia has online versions of State Legislation at: http://www.parliament.sa.gov.au/

For further details on any matters relating to the Act mentioned in this guide, please contact RevenueSA on (08) 8204 9880.

COMMISSIONER OF STATE TAXATION

10/4/2006