2
In forceCalculation by reference to return period
Schedule 2NSW specific provisions
Part 2Calculation of payroll tax
Division 1General
2 Calculation by reference to return period
The amount of payroll tax that an employer is required to pay in relation to a return of wages in respect of a financial year or a part of a financial year is a proportion (equivalent to the ratio of the number of days to which the return relates to the number of days in the financial year) of the payroll tax that would be payable by the employer for the whole of that year.
This Act’s bill:Explanatory memorandumSecond reading speech
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