Payroll Tax Act 2009

(a) because of clause 3 of Schedule 1 of the old Act, an employer's taxable wages for a financial year that started before 1 July 2009 (a pre-1 July 2009 financial year) included an amount of superannuation contribution; and

(b) the employer did not actually make that superannuation contribution until on or after 1 July 2009.

(2) The employer may deduct that amount from the employer's taxable wages for a subsequent return period in which that superannuation contribution is actually made.

(3) A superannuation contribution that is alleged by an employer to be included in the employer's taxable wages for a pre-1 July 2009 financial year must be evidenced to the satisfaction of the Commissioner in the employer’s records for payroll tax purposes.