Payroll Tax Act 1971

This section applies for working out an employer’s primary periodic threshold or additional periodic threshold, for a periodic return period, under section 43E.

Each of the following days is a calculation day—

1 July in the current financial year;

a day on which a change to the periodic return period takes effect under section 60;

if a relevant determination for the periodic return period has been made—a day that the relevant determination stops applying;

a day, in the current financial year, that the employer is first registered, or required to register, as an employer under part 3, division 1;

for an employer who is not a group member and who has paid, is liable to pay, or anticipates paying or being liable to pay, interstate wages during the current financial year—the last day of a periodic return period, in the current financial year, during which a significant wage change happens for the employer;

for an employer who stops being a group member in the current financial year—the first day that the employer pays, or becomes liable to pay, taxable wages other than as a group member;

for an employer who is a group member but is not the DGE for the group—the last day of a periodic return period, in the current financial year, during which the employer receives revised group wage information from the DGE for the group under section 88E;

for an employer who is the DGE for a group—the last day of a periodic return period, in the current financial year, during which—

a significant wage change happens for the group; or

an employer becomes a member of the group (whether or not the employer had previously been a member of the group); or

a non-DGE group member pays, or becomes liable to pay, taxable wages other than as a group member.

Subsection (2)(c) does not apply if, at the time the relevant determination stops applying, another relevant determination starts to apply.

In this section—

in relation to an employer’s primary periodic threshold for a periodic return period—a determination under section 43E(1)(a); or

in relation to an employer’s additional periodic threshold for a periodic return period—a determination under section 43E(1)(b).