Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 6

The final period, for a change of status of a person (the relevant change of status) happening during a financial year, means the period—

(a) starting on the latest of the following days in the year—

(i) 1 July;

(ii) the first day on which the person is required to register as an employer under part 3, division 1;

(iii) if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and

(b) ending on the day before the relevant change of status happens.

Example—

An employer who is a group member from 1 July in a financial year ceases to be a group member on 1 September. The final period for the change of status is 1 July to 31 August.

If the employer then ceases to pay, or be liable to pay, wages from 1 June, the final period for the second change of status is 1 September to 31 May.