Deductible amount for employer who pays interstate wages
6 Deductible amount for employer who pays interstate wages
The deductible amount for an employer who pays or is liable to pay taxable wages and interstate wages in a month is—
if notice has been given under subclause (2) and no determination under subclause (5) is in force—the amount specified in the most recent notice given under subclause (2); or
if a determination is in force under subclause (5)—the amount specified in the determination.
From time to time, the employer may give a notice to the Commissioner, containing the information required by the Commissioner, of an amount, calculated in accordance with subclause (3), that the employer claims to be the employer's deductible amount for that month and subsequent months.
Sch. 2 cl. 6(3) amended by No. 40/2016 s. 38(a)(b), substituted by Nos 22/2021 s. 64, 18/2023 s. 79.
The amount is the lesser of the following amounts—
the amount calculated in accordance with the following formula—
the amount calculated in accordance with the following formula—
Sch. 2 cl. 6(3A) inserted by No. 18/2023 s. 79.
If the amount calculated in accordance with the formula specified in subclause (3)(a) is an amount that is less than zero, the amount is taken to be zero.
The deductible amount claimed cannot be more than the amount referred to in clause 5(1).
At any time, the Commissioner may, by notice in writing to the employer, determine an amount, not more than the amount referred to in clause 5(1), as the deductible amount for the employer for one or more months specified in the determination.
A determination under subclause (5) may be made on application by the employer or on the Commissioner's own motion.
At any time, the Commissioner, by notice in writing to the employer, may revoke a determination made under subclause (5).
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