Payroll Tax Act 1971

This section applies to the return periods occurring in the financial years ending 30 June 2020, 2021, 2022, 2023, 2024, 2025, 2026, 2027, 2028, 2029 and 2030.

Subject to subsection (4), for each return period, a regional employer is entitled to a discount of 1% on the rate of payroll tax imposed on taxable wages under section 10.

An employer is a regional employer for a return period if, during that period, the employer—

has a principal place of employment in regional Queensland; and

pays at least 85% of taxable wages to regional employees.

A regional employer is not entitled to a discount under subsection (2) for a return period ending after 30 June 2024 if the total amount of taxable wages paid or payable by the employer during that return period is more than the wage threshold.

In this section—

if the employer has an ABN—the place at which the employer’s registered business address is located; or

otherwise—the place at which the employer’s principal place of business is located.

Cairns;

Central Queensland;

Darling Downs Maranoa;

Mackay - Isaac - Whitsunday;

Queensland - Outback;

Townsville;

Wide Bay.

for an annual return period—$350,000,000; or

for a periodic return period that is a month—$29,166,666; or

for any other period—the amount worked out using the following formula—where—