Pay-roll Tax Rebate Act 2012

An employer is an eligible employer if —

the employer was registered during the whole or part of the 2012/13 assessment year; and

the employer meets the threshold requirement in subsection (2); and

the employer, and the DGE of each group of which the employer was a member during the year, have lodged all returns for the year by 31 December 2013.

To meet the threshold requirement for the purposes of subsection (1)(b), the employer must satisfy at least one of the following —

if the employer was a non‑group employer for the whole of the year — the employer paid or was liable to pay Australia‑wide wages during the year of less than $3.0 million;

if the employer was a non‑group employer for only part of the year — the employer paid or was liable to pay Australia‑wide wages during the period or periods, in the year, during which the employer was a non‑group employer of less than $3.0 million pro rata;

if the employer was a member of a particular group for the whole of the year — the group paid or was liable to pay Australia‑wide wages during the year of less than $3.0 million;

if the employer was a member of a particular group for only part of the year — the group paid or was liable to pay Australia‑wide wages during the period, in the year, during which the group existed of less than $3.0 million pro rata.

For the purposes of subsection (1)(a), an employer is to be taken to have been registered during a month in the 2012/13 assessment year if —

under the Pay‑roll Tax Assessment Act 2002 section 24(1) or (2), the employer was required to apply for registration on the basis of the wages that the employer paid or was liable to pay during the month; and

the employer has made an application for registration under section 24 of that Act.