QLDIn ForceAct
Payroll Tax Act 1971
sec.109Fixed periodic deduction for periodic return periods after commencement—existing nomination
Start here
Get a plain-English read of sec.109
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 1971.
### sec.109 Fixed periodic deduction for periodic return periods after commencement—existing nomination
This section applies if—
there is a transitional year; and
immediately before the commencement—
a nomination made by an employer under previous section 9(5) is in effect; or
a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.
The amount nominated is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year until the earlier of the following—
there is a calculation day;
the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27.
Subsection (2) applies subject to section 110.
s 109 ins 2004 No. 46 s 35
(sec.109-ssec.1) This section applies if— there is a transitional year; and immediately before the commencement— a nomination made by an employer under previous section 9(5) is in effect; or a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.
(sec.109-ssec.2) The amount nominated is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year until the earlier of the following— there is a calculation day; the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27.
(sec.109-ssec.3) Subsection (2) applies subject to section 110.
- (a) there is a transitional year; and
- (b) immediately before the commencement— (i) a nomination made by an employer under previous section 9(5) is in effect; or (ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.
- (i) a nomination made by an employer under previous section 9(5) is in effect; or
- (ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.
- (i) a nomination made by an employer under previous section 9(5) is in effect; or
- (ii) a nomination made by the members of a group or the commissioner under previous section 16I(1) or (1A) of the amount of the DGE’s deduction is in effect.
- (a) there is a calculation day;
- (b) the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27.