QLDIn ForceAct
Payroll Tax Act 1971
sec.24Meaning of calculation day
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### sec.24 Meaning of calculation day
For working out the DGE’s fixed periodic deduction for a periodic return period in a financial year, each of the following days in the year is a calculation day —
1 July;
the day the DGE first becomes the DGE for the group;
the last day of a periodic return period during which a significant wage change happens for the group;
the day a determination by the commissioner of the DGE’s periodic deduction under section 27 ceases to have effect, if the commissioner does not make a further determination of the deduction;
the day a change in the DGE’s periodic return period takes effect under section 60 .
s 24 prev s 24 om 2004 No. 46 s 27
pres s 24 ins 2004 No. 46 s 12
amd 2009 No. 19 s 60
- (a) 1 July;
- (b) the day the DGE first becomes the DGE for the group;
- (c) the last day of a periodic return period during which a significant wage change happens for the group;
- (d) the day a determination by the commissioner of the DGE’s periodic deduction under section 27 ceases to have effect, if the commissioner does not make a further determination of the deduction;
- (e) the day a change in the DGE’s periodic return period takes effect under section 60 .