(1) This section
amends the Pay-roll Tax Assessment Act 2002 .
(2) In
section 40(2):
(a)
delete paragraph (m) and insert:
(m) by
an employer to or in relation to a person who is an apprentice under a
training contract registered under the Vocational Education and Training
Act 1996 Part 7 Division 2; or
(b)
delete paragraph (p);
(c)
after each of paragraphs (a) to (l), (n) and (o) insert:
or