12
In forcePayroll of group not more than threshold
Schedule 2ASpecial provisions for financial years 2008–2010
Part 3Groups with a designated group employer
12 Payroll of group not more than threshold
None of the members of a group is liable to pay payroll tax for the relevant period if the total taxable wages and interstate wages paid or payable by the group during that period is not more than the group threshold amount for that period, being the amount calculated in accordance with the following formula—
This Act’s bill:Explanatory memorandumSecond reading speech
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