Payroll Tax Act 2007 No 21
Historical version for 19 November 2009 to 30 June 2010 (accessed 18 December 2014 at 21:29) Current version

26   Place where wages are payable

(1)  The wages constituted by the grant of the share or option are taken to be paid or payable in this jurisdiction if the share is a share in a local company or, in the case of an option, an option to acquire shares in a local company.
(2)  In any other case, the wages constituted by the grant of the share or option are taken to be paid or payable outside this jurisdiction.
Note. The place where wages are paid or payable is sometimes relevant to determining whether the wages are liable to payroll tax under this Act. See section 11.
(3)  In this section:

local company means:

(a)  a company incorporated or taken to be incorporated under the Corporations Act 2001 of the Commonwealth that is taken to be registered in this jurisdiction for the purposes of that Act, or
(b)  any other body corporate that is incorporated under an Act of this jurisdiction.

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