Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 109

(1) This section applies if—

(a) there is a transitional year; and

(b) immediately before the commencement—

(i) a nomination made by an employer under previous section 9(5) is in effect; or

(ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE's deduction is in effect.

(2) The amount nominated is, for part 2, division 3, the employer's fixed periodic deduction for each periodic return period in the transitional year until the earlier of the following—

(a) there is a calculation day;

(b) the commissioner determines the employer's fixed periodic deduction under amended section 21 or 27.

(3) Subsection (2) applies subject to section 110.