8
CurrentPayroll of employer over threshold
Schedule 2ASpecial provisions for financial years 2008–2010
Part 2Employers who are not members of a group
8 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 the relevant period is more than the employer’s threshold amount for that period, the employer is liable to pay as payroll tax for that period the amount of dollars calculated in accordance with the following formula—
This Act’s bill:Explanatory memorandumSecond reading speech
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