Payroll Tax Act 1971

The commissioner may, by written notice given to the employer, determine the amount of the employer’s fixed periodic deduction for a periodic return period, if the employer—

either—

pays, or is liable to pay, taxable wages and interstate wages for the period; or

is a previous interstate wage payer within the meaning of section 20; and

is not a group member.

Subsection (1) does not apply for the last periodic return period of a financial year for the employer.

The determination must state the periodic return periods to which it applies.

The determination may apply for a periodic return period starting before or after, or the periodic return period in which, the determination is made.

The commissioner may, at any time by written notice given to the employer, revoke a determination made under subsection (1) with effect from the first day of the periodic return period stated in the notice.

The periodic return period stated in a notice under subsection (4) may be before or after, or the same periodic return period as, the periodic return period in which the notice is given but may not be before the date of the determination being revoked.