Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 19

(1) A significant wage change happens during a periodic return period for an employer if—

(a) the employer's deduction for the period is, under section 20(2), the fixed periodic deduction; and

(b) the previous estimated wages would differ by more than 30% from the current estimated wages.

(2) In this section—

current estimated wages means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the employer at the end of the periodic return period mentioned in subsection (1).

previous estimated wages means the estimated total amount of taxable wages and interstate wages, or the estimated total amount of taxable wages, used for working out the fixed periodic deduction.