part 2 of pay-roll tax assessment act 2002 pay-roll tax assessment act 2002 part 2 40 s40 of pay-roll tax assessment act 2002 pay-roll tax assessment act 2002 26 s26(2) of pay-roll tax assessment act 2002 pay-roll tax assessment act 2002 8 s8 of pay-roll tax assessment act 2002 pay-roll tax assessment act 2002 40 s40 of pay-roll tax assessment act 2002 pay-roll tax assessment act 2002 5 s5 of pay-roll tax assessment act 2002 pay-roll tax assessment act 2002