Amount of periodic liability
20 Amount of periodic liability
The employer’s liability (periodic liability) for payroll tax for a periodic return period is the amount worked out by applying the appropriate rate of payroll tax to—
for a non-DGE group member—the total taxable wages paid or payable by the employer during the period; or
for another employer—the greater of zero and the amount equal to the total taxable wages paid or payable by the employer during the period less the periodic deduction.
For subsection (1)(b), the periodic deduction is—
if the employer pays, or is liable to pay interstate wages during the period—the employer’s fixed periodic deduction for the period; or
if the employer does not pay, and is not liable to pay, interstate wages during the period and the employer is a previous interstate wage payer—the employer’s fixed periodic deduction for the period; or
if the employer does not pay, and is not liable to pay, interstate wages during the period and paragraph (b) does not apply—the employer’s actual periodic deduction for the period.
Subsection (1) does not apply for the last periodic return period of a financial year for the employer.
In this section—
previous interstate wage payer means an employer who—
paid, or was liable to pay, interstate wages at any time during—
the financial year (the current year) in which the periodic return period falls; or
the most recently ended financial year; and
intends to resume paying, or being liable to pay, interstate wages during the current year or the next financial year.
1—
Under section 30(1)(a) of the Administration Act, an employer’s liability for payroll tax for a periodic return period must be paid on the date the employer is required to lodge a periodic return for the period.
2—
An employer may be required, under the Administration Act, to include assessed interest or penalty tax in an assessment of periodic liability.
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