Northern Territory Numbered Acts

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PAYROLL TAX ACT 2009 (NO 18 OF 2009) - SECT 4

Relationship with Taxation Administration Act

The relationship between this Act and the Taxation Administration Act (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.



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