Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type
9A Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type
This clause applies if—
an approval is in force under section 87(2) for a designated group employer to lodge a joint return; and
Sch. 1 cl. 9A(1)(b) substituted by No. 22/2021 s. 41(2).
the members of the group covered by the return are not all of the same type of employer.
If the total taxable wages and interstate wages paid or payable by the group during the financial year is more than the group threshold amount, payroll tax is payable as provided by subclauses (3) and (4).
Sch. 1 cl. 9A(3) amended by Nos 22/2021 ss 41(3), 59(1) (as amended by No. 52/2021 s. 65), 18/2023 s. 63(1).
The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—
where S is—
if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or
if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is more than the first surcharge threshold amount but not more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—
; or
if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—
Sch. 1 cl. 9A(4) amended by Nos 22/2021 s. 59(2), 18/2023 s. 63(2).
Each member of the group who is not covered by the return is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula—
where S is—
if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is not more than the first surcharge threshold amount—zero; or
if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is more than the first surcharge threshold amount but not more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—
; or
if the total taxable wages and interstate wages paid or payable by the group during the relevant financial year is more than the second surcharge threshold amount, the amount calculated in accordance with the following formula—
Sch. 1 cl. 9B inserted by No. 28/2017 s. 74.
This Act’s bill:Explanatory memorandumSecond reading speech
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