8Exemption limit for certain employers: section 155AA (8) of Act

8 Exemption limit for certain employers: section 155AA (8) of Act

8 Exemption limit for certain employers: section 155AA (8) of Act

The exemption limit (within the meaning of section 155AA (8) of the Act) for an employer who carries on a business that is covered by Table A’s classes 612310, 612315, 612320, 612322, 612324, 612326, 612330, 931120, 931130, 931920, 931930, 931940 or 931950 (being classes that refer to a per capita rate), regardless of whether the employer carries on any other business, for the 2012–2013 financial year is fixed at $0.

Note—

The effect of fixing the exemption limit for the specified employers at $0 is that those employers will not be “exempt employers” within the meaning of section 155AA (Exempt employers not required to obtain policy of insurance) of the Act.