24
In forceMeaning of calculation day
Part 2Liability to taxation
Division 3Periodic liability for payroll tax
Subdivision 2DGE for a group
24 Meaning of calculation day
For working out the DGE’s fixed periodic deduction for a periodic return period in a financial year, each of the following days in the year is a calculation day—
(a)
1 July;
(b)
the day the DGE first becomes the DGE for the group;
(c)
the last day of a periodic return period during which a significant wage change happens for the group;
(d)
the day a determination by the commissioner of the DGE’s periodic deduction under section 27 ceases to have effect, if the commissioner does not make a further determination of the deduction;
(e)
the day a change in the DGE’s periodic return period takes effect under section 60.
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