Payroll of employer not more than threshold

In force

An employer is not liable to pay payroll tax for a financial year if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during that year is not more than the employer's threshold amount, being the amount calculated in accordance with the following formula—

Sch. 1 cl. 5 amended by Nos 31/2008 s. 24(b), 22/2021 s. 56, 18/2023 s. 61, substituted by No. 18/2023 s. 75.

This Act’s bill:Explanatory memorandum Second reading speech

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4 Payroll of employer not more than threshold