110
CurrentApplication of fixed periodic deduction to particular non-group employers after commencement
Part 7Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004
Division 4Provisions about periodic liability after commencement
110 Application of fixed periodic deduction to particular non-group employers after commencement
(1)
This section applies to an employer—
(a)
who is not a member of a group on the commencement; and
(b)
whose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3).
(2)
For section 20, the employer can not be a previous interstate wage payer for a periodic return period unless the employer has paid, or been liable to pay, interstate wages on or after the commencement.
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