Payroll Tax Act 2007

A regional employer is an employer who meets the requirements specified in subsection (2).

For the purposes of subsection (1), the specified requirements are—

at least 85% of the total taxable wages that the employer pays, or are payable by the employer, to the employer's employees during a month, are paid or payable to the employer's regional employees; and

for a financial year, at least 85% of the total taxable wages that the employer pays, or are payable by the employer, to the employer's employees, are paid or payable to the employer's regional employees during that year (the annual rate reduction threshold).

For the purposes of determining the annual rate reduction threshold, it is not necessary for the employer to meet the specified requirement under subsection (2)(a) in every month during the financial year.