When must payroll tax be paid

In force

(1)

A person who is liable to pay payroll tax on taxable wages must pay the tax—

(a)

within 7 days after the end of the month in which those wages were paid or payable, other than the month of June, and

(b)

within 28 days after the end of the month of June in relation to taxable wages paid or payable in the month of June.

(2)

However, if the Chief Commissioner has reason to believe that a person may leave Australia before any payroll tax becomes payable by the person, the tax is payable on the day fixed by the Chief Commissioner by notice served on the person.

This Act’s bill:Explanatory memorandum Second reading speech

Research tools for this sectionSubscription

Cited by Analyse Interrogate History Equivalents

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.

9 When must payroll tax be paid