17
CurrentChanging method of recording
Schedule 1Calculation of payroll tax liability for financial year commencing 1 July 2007 and subsequent financial years
Part 5Motor vehicle allowances
17 Changing method of recording
(1)
An employer may change from using the averaging method to using the continuous recording method with effect from the beginning of a financial year if the employer complies with clause 13 in respect of the financial year.
(2)
An employer may change from using the continuous recording method to using the averaging method with effect from the beginning of a financial year if the employer complies with clause 14 in respect of the financial year.
This Act’s bill:Explanatory memorandumSecond reading speech
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