Australian Capital Territory Numbered Regulations

RETIREMENT VILLAGES AMENDMENT REGULATION 2013 (NO 1) (NO 21 OF 2013) - REG 4

substitute

        (d)     payroll tax, unless—

              (i)     the wages paid by the operator in relation to operating the retirement village are more than the threshold amount; or

              (ii)     the residents of the retirement village—

    (A)     before 4 March 2013, consented to the financing of payroll tax by way of recurrent charges; and

    (B)     have continued to consent to the financing of payroll tax by way of recurrent charges;