sec.26Amount of periodic liability

### sec.26 Amount of periodic liability The DGE’s liability ( periodic liability ) for payroll tax for a periodic return period is the amount worked out by applying the appropriate rate of payroll tax to the greater of zero and the amount equal to the total taxable wages paid or payable by the DGE during the period less the DGE’s fixed periodic deduction for the period. Under section 30 (1) (a) of the Administration Act , a DGE’s liability for payroll tax for a periodic return period must be paid on the date the DGE is required to lodge a periodic return for the period. A DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic liability. Subsection (1) does not apply for the last periodic return period of a financial year for the DGE. s 26 prev s 26 amd 1995 No. 57 s 4 sch 1 om 2004 No. 46 s 27 pres s 26 ins 2004 No. 46 s 12 amd 2009 No. 19 ss 61 , 73 (sec.26-ssec.1) The DGE’s liability ( periodic liability ) for payroll tax for a periodic return period is the amount worked out by applying the appropriate rate of payroll tax to the greater of zero and the amount equal to the total taxable wages paid or payable by the DGE during the period less the DGE’s fixed periodic deduction for the period. Under section 30 (1) (a) of the Administration Act , a DGE’s liability for payroll tax for a periodic return period must be paid on the date the DGE is required to lodge a periodic return for the period. A DGE may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of periodic liability. (sec.26-ssec.2) Subsection (1) does not apply for the last periodic return period of a financial year for the DGE.