Payroll Tax Act 2011

This section applies to an employer if the employer is registered or required to apply for registration as an employer under this Act.

The employer must—

within 7 days after the end of each month except June, lodge with the commissioner a return relating to the month; and

within 28 days after the end of June in each year, lodge with the commissioner a return relating to June and to the adjustment of payroll tax paid or payable by the employer in the financial year ending at the end of June.

The designated group employer for a group may, with the commissioner’s approval, lodge a joint return for this section covering stated members of the group, including the designated group employer.

If a joint return is lodged and the return would, if lodged by a single employer, comply with this section, each of the employers covered by the return is taken to have complied with this section.