7
CurrentPayroll of employer not more than threshold
Schedule 2ASpecial provisions for financial years 2008–2010
Part 2Employers who are not members of a group
7 Payroll of employer not more than threshold
An employer is not liable to pay payroll tax for a relevant period if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during that period is not more than the employer’s 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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