Payroll Tax Act 1971

The employer’s liability (final liability) for payroll tax for a final period is—

the employer’s final adjustment amount for the period, if—

either—

the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or

after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and

the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or

the employer’s final payroll tax amount for the period, if—

the employer was not required under section 59 to lodge a periodic return during the period; and

paragraph (a) does not apply.

However, subsection (3) applies if—

the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and

the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year.

If this subsection applies, for working out the employer’s final liability for the final period, the commissioner may treat the employer—

if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or

if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.

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