Commonwealth Numbered Acts

INCOME TAX LAWS AMENDMENT ACT 1979 No. 149 of 1979 - SECT 29

29. Section 10 of the Principal Act is amended by omitting sub-section (7) and
substituting the following sub-section:

''(7) For the purposes of this section, an employer who makes a payment of
salary or wages to an employee is a prescribed employer if-

   (a)  the employer is the Commonwealth or an authority of the Commonwealth
        or is a Territory or an authority of a Territory;

   (b)  at the time when the payment is made the employer is a State that is a
        participating State or a supporting State in relation to the year of
        income in which the payment is made;

   (c)  the employer is an authority of such a State;

   (d)  the employer is a company incorporated in such a State or in a
        Territory;

   (e)  the employer is a natural person whose sole or principal place of
        residence in Australia and the Territories on the day on which the
        salary or wages was or were paid was in such a State or in a
        Territory;

   (f)  the employer carried on business in such a State or in a Territory on
        that day;

   (g)  the salary or wages was or were paid in such a State or in a
        Territory; or

   (h)  the salary or wages was or were paid for work done wholly or partly in
        such a State or in a Territory.''.