2
In forceDetermination of amount of payroll tax
Schedule 2ASpecial provisions for financial years 2008–2010
Part 1Introduction
2 Determination of amount of payroll tax
(1)
The amount that an employer is liable to pay as payroll tax for any period is to be determined in accordance with this Schedule.
(2)
The amount of payroll tax that an employer is required to pay in relation to a return of wages in respect of a period is the amount determined for that period in accordance with this Schedule.
This Act’s bill:Explanatory memorandumSecond reading speech
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