Pay-roll Tax Assessment Act 2002
Div 6Special provisions for assessment year beginning 1 July 2019
Start here
Get a plain-English read of Div 6
Turn the raw legal text into a practical explanation grounded in Pay-roll Tax Assessment Act 2002.
Division 6 — Special provisions for assessment year beginning 1 July 2019
23D. Terms used 57
23E. Application of Division 59
23F. Annual tax liability: whole of assessment year beginning 1 July 2019 59
23G. Annual tax liability for non‑group employers: part‑years in assessment year beginning 1 July 2019 60
23H. Annual tax liability for groups: part‑years in assessment year beginning 1 July 2019 62
23I. Tax payable with progressive returns in assessment year beginning 1 July 2019 64
23J. Tax payable for return period portions: local non‑group employers 65
23K. Modified application of relevant liability provisions 67
23L. Adjustment for application of half‑year thresholds 69
23M. Annual reconciliation for assessment year beginning 1 July 2019 70