QLDIn ForceAct
Payroll Tax Act 1971
sec.11When liability for payroll tax arises
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### sec.11 When liability for payroll tax arises
A liability for payroll tax imposed on taxable wages arises on the return date for lodgement by an employer of a return.
s 11 prev s 11 amd 1975 No. 80 s 7
om 1979 No. 54 s 6
pres s 11 ins 2004 No. 46 s 8
amd 2009 No. 19 s 73