14
CurrentApportioned threshold amounts for s. 13: interstate non‑group employers
Part 2Liability and assessment
Division 2Non‑group employers’ liability
14 Apportioned threshold amounts for s. 13: interstate non‑group employers
(1)
For the purposes of section 13, 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 13, 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 14 inserted: No. 15 of 2015 s. 14; amended: No. 6 of 2020 s. 9.]
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