8
In forcePayroll of group not more than threshold
Schedule 1Calculation of payroll tax liability for financial year commencing 1 July 2007 and subsequent financial years
Part 3Groups with a designated group employer
8 Payroll of group not more than threshold
None of the members of a group is liable to pay payroll tax for the financial year if the total taxable wages and interstate wages paid or payable by the group during that year is not more than the group threshold amount, being the amount calculated in accordance with the following formula—
This Act’s bill:Explanatory memorandumSecond reading speech
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