Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 87A

(1) This section applies if—

(a) the commissioner authorised an employer, under section 60(2), to lodge periodic returns for periods other than a month during all or part of a financial year; and

(b) there has been a relevant wage change during a periodic return period for the employer.

(2) For subsection (1)(b), a relevant wage change happens during a periodic return period for the employer if the employer's current estimated wages is more than 30% more than the employer's previous annual wages.

(3) Within 28 days after the last day of the periodic return period, the employer must give written notice to the commissioner stating that a relevant wage change has happened during the period for the employer.

Note—

Failure to give the notice is an offence under the Administration Act, section 120.

(4) In this section—

current estimated wages, of the employer, 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.

previous annual wages, of the employer, means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, paid or payable by the employer during the previous financial year.