A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 1 Pay as you go (PAYG) system of collecting income tax and other liabilities
Part 2 Consequential amendment of Acts
Fringe Benefits Tax Assessment Act 1986
80 Subsection 136(1) (definition of current employer )
Repeal the definition, substitute:
current employer means a person (including a government body) who pays, or is liable to pay, salary or wages, and includes:
(a) in the case of a partnership - each partner; and
(b) in the case of any other unincorporated association or body of persons - its manager or other principal officer.
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