5
In forcePayroll of employer over threshold
Schedule 1Calculation of payroll tax liability for financial year commencing 1 July 2007 and subsequent financial years
Part 2Employers who are not members of a group
5 Payroll of employer over threshold
If the total taxable wages and interstate wages paid or payable by an employer (otherwise than as a member of a group) during a financial year is more than the employer’s threshold amount, the employer is liable to pay as payroll tax for that year the amount of dollars calculated in accordance with the following formula—
This Act’s bill:Explanatory memorandumSecond reading speech
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