QLDIn ForceAct
Payroll Tax Act 1971
sec.28Application of sdiv 1
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### sec.28 Application of sdiv 1
This subdivision applies to an employer who—
is required, under section 63 , to lodge an annual return for a financial year; and
is not the DGE for a group on 30 June in the year.
For provisions about a DGE’s annual liability, see subdivision 2 .
s 28 prev s 28 om 2004 No. 46 s 27
pres s 28 ins 2004 No. 46 s 15
- (a) is required, under section 63 , to lodge an annual return for a financial year; and
- (b) is not the DGE for a group on 30 June in the year. Note— For provisions about a DGE’s annual liability, see subdivision 2 .