Payroll Tax Act 1971

The mental health levy is not imposed on taxable wages paid or payable before 1 January 2023.

A reference in part 2, division 5A to 5C to taxable wages or interstate wages paid or payable by a person for a financial year is, for the financial year ending 30 June 2023, taken to be a reference to taxable wages or interstate wages paid or payable by a person for the period from 1 January to 30 June 2023.

For the application of part 2, division 5A to the financial year ending 30 June 2023, 1 January 2023 is taken to be a calculation day under section 43EB.

For the application of part 2, division 5A to 5C to the financial year ending 30 June 2023—

a reference in section 43C(1) or (2) to $10m is taken to be a reference to $5m; and

a reference in section 43D(1) or (2) to $100m is taken to be a reference to $50m; and

a reference in section 43I, definition additional annual levy amount to $100m is taken to be a reference to $50m; and

a reference in section 43I, definition primary annual levy amount to $10m is taken to be a reference to $5m; and

a reference in section 43M, definition additional final levy amount to $100m is taken to be a reference to $50m; and

a reference in section 43M, definition primary final levy amount to $10m is taken to be a reference to $5m.