Section 12 — Employer to pay payroll tax — Payroll Tax Act 1971 (Queensland) — Barrister AI

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Section 12 — Employer to pay payroll tax — Payroll Tax Act 1971 (Queensland) — Barrister AI

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s 10Imposition of payroll tax on taxable wages s 10ADiscount for regional employers s 11When liability for payroll tax arises s 12Employer to pay payroll taxSchedule — Dictionary

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12

Employer to pay payroll tax

Current

Part 2—Liability to taxation

Division 1—Imposition of liability

Subdivision 2—Other provisions about imposing liability for payroll tax

12 Employer to pay payroll tax

Payroll tax shall be paid by the employer by whom the taxable wages are paid or payable.

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