Payroll Tax Act 2007

Every employer who is registered or required to apply for registration as an employer under this Act must—

within 7 days after the end of each month except June, lodge with the Commissioner a return relating to that month; and

within 21 days after the end of June in each year, lodge with the Commissioner a return relating to that month and to the adjustment of payroll tax paid or payable by the employer during the financial year ending on the close of that month.

The designated group employer for a group may, with the approval of the Commissioner, lodge a joint return for the purposes of this section covering specified members of the group (including the designated group employer).

If a joint return is lodged and the return would, if lodged by a single employer, comply with this section, each of the employers covered by the return is taken to have complied with this section.