sec.25Meaning of significant wage change

### sec.25 Meaning of significant wage change A significant wage change happens during a periodic return period for a group if the previous estimated wages differ by more than 30% from the current estimated wages. In this section— current estimated wages means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the members of the group at the end of the periodic return period mentioned in subsection (1) . previous estimated wages means the estimated total amount of taxable wages and interstate wages, or the estimated total amount of taxable wages, of the members of the group used for working out the fixed periodic deduction for the DGE for a periodic return period. s 25 prev s 25 amd 1975 No. 80 s 16 ; 1981 No. 111 s 23 sch ; 1990 No. 99 s 3 .1 sch; 1995 No. 57 s 4 sch 1 ; 2001 No. 45 s 29 sch 3 om 2004 No. 46 s 27 pres s 25 ins 2004 No. 46 s 12 amd 2022 No. 30 s 32 (sec.25-ssec.1) A significant wage change happens during a periodic return period for a group if the previous estimated wages differ by more than 30% from the current estimated wages. (sec.25-ssec.2) In this section— current estimated wages means the total amount of taxable wages and interstate wages, or the total amount of taxable wages, for the financial year estimated by the members of the group at the end of the periodic return period mentioned in subsection (1) . previous estimated wages means the estimated total amount of taxable wages and interstate wages, or the estimated total amount of taxable wages, of the members of the group used for working out the fixed periodic deduction for the DGE for a periodic return period.