Payroll Tax Act 1971

This section applies if there was a prescribed period during the year for—

the employer; or

if the employer was a member of a group during the year—the group.

For working out the employer’s annual liability for the transitional year—

taxable wages paid or payable by the employer for the prescribed period are not included in the employer’s annual wages for the year; and

payroll tax paid or payable by the employer for the prescribed period is not included in the employer’s periodic liability for periodic returns during the year; and

the employer’s annual deduction must be worked out without having regard to the days in the prescribed period.

This section applies subject to sections 113, 114, 118 and 119.