Payroll Tax Regulations

These Regulations may be cited as the Payroll Tax Regulations.

In these Regulations, unless the context otherwise requires —“executor” means any executor, administrator or other person administering the estate of a deceased person;“incapacitated person” means an infant or a mentally disordered person;“person” includes an individual, a company, a body of persons and a partnership;“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;“return” means a return of payroll required under these Regulations;“tax” means the payroll tax imposed by the Act.

“executor” means any executor, administrator or other person administering the estate of a deceased person;

“incapacitated person” means an infant or a mentally disordered person;

“person” includes an individual, a company, a body of persons and a partnership;

“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;

“return” means a return of payroll required under these Regulations;

“tax” means the payroll tax imposed by the Act.