11A
CurrentApportioned threshold amounts for s. 10: local non‑group employers
Part 2Liability and assessment
Division 2Non‑group employers’ liability
11A Apportioned threshold amounts for s. 10: local non‑group employers
(1)
For the purposes of section 10, the apportioned annual threshold amount for part of an assessment year is to be calculated as follows —
where —
AT is the annual threshold amount for the year;
P is the number of days in that part of the year;
Y is the number of days in the year.
(2)
For the purposes of section 10(3), the apportioned upper threshold amount for part of an assessment year is to be calculated as follows —
where —
UT is the upper threshold amount for the year;
P is the number of days in that part of the year;
Y is the number of days in the year.
[Section 11A inserted: No. 15 of 2015 s. 14; amended: No. 6 of 2020 s. 9.]
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.