Payroll Tax Act 1971

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

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

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 DGE, 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.

The commissioner may make a determination, or revoke a determination, under this section in relation to the deduction amount for a non-DGE group member.

If the commissioner makes a determination mentioned in subsection (6), the group member is, on the first day of the first periodic return period to which the determination applies, taken to have been designated under section 75(1) or (2) as the DGE for the group.