Amount of annual liability
30 Amount of annual liability
The employer’s liability (annual liability) for payroll tax for a financial year is—
the employer’s annual adjustment amount for the year, if—
the employer lodged, or was required under section 59 to lodge, a periodic return during the year; and
the employer’s annual payroll tax amount for the year is greater than the employer’s periodic liability for periodic return periods in the year; or
the employer’s annual payroll tax amount for the year, if the employer was not required under section 59 to lodge a periodic return during the year.Example for paragraph (b)—
The amount of an employer’s annual liability would be the annual payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62, from lodging periodic returns during the financial year.
However, if under section 64(2) the employer lodged, or was required to lodge, 1 or more final returns during the financial year, for working out the employer’s annual liability—
taxable wages and interstate wages (final return wages) paid or payable by the employer for a final period during the year are not included in the employer’s wages for the year; and
the periodic liability amount for the employer for a final period during the year (final return liability) is not included in the employer’s periodic liability for periodic return periods in the year; and
the employer’s annual deduction must be worked out without having regard to the days in a final period during the year.
Subsection (2) does not apply in relation to a final period during the year if—
the commissioner makes an original assessment of the employer’s annual liability, other than under the Administration Act, section 14(a); and
the employer is not a group member on 30 June in the year; and
the employer was not a group member during the final period; and
the employer’s annual liability would be greater if the final return wages and final return liability for the final period were not included.
Note—
See also section 78 (Reassessment—annual liability of non-group employer who has lodged a final return).
If the commissioner includes final return wages and final return liability under subsection (3) for working out the employer’s annual liability, the annual deduction for the employer for the financial year must be worked out having regard to the days in a final period mentioned in subsection (3).
1—
Under section 30(1)(a) of the Administration Act, an employer’s annual liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year.
2—
An employer may be required, under the Administration Act, to include assessed interest or penalty tax in an assessment of annual liability.
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