43H
CurrentMeaning of combined periodic liability
Part 2Liability to taxation
Division 5BAnnual liability for mental health levy
43H Meaning of combined periodic liability
The combined periodic liability, for the employer for the financial year, is—
(a)
if the employer is not a member of a group—the total of the employer’s periodic levy liability for each periodic return period in the year; or
(b)
if the employer is the DGE for a group—the total of each group member’s total periodic levy liability for each periodic return period in the year.
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