Rates for progressive return period
11 Rates for progressive return period
The rate of pay-roll tax payable by a member of a group for a progressive return period in an assessment year in the sliding scale period is —
if a nomination under the Pay-roll Tax Assessment Act 2002 section 23A(1)(b) applies in relation to the group and the progressive return period — the rate that would be determined under section 10(1) to (6) of this Act if —
the nominated amount of Australian taxable wages were the actual amount of Australian taxable wages paid or payable by all members of the group during the year; and
the nominated number of days were the actual number of days in the year during which Australian taxable wages were paid or payable by at least 1 member of the group;
or
otherwise — 6.5%.
[Section 11 inserted: No. 19 of 2017 s. 7.]
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