sec.33Definitions for sdiv 2

### sec.33 Definitions for sdiv 2 In this subdivision— annual adjustment amount , for the DGE for a financial year, means the difference between— the DGE’s annual payroll tax amount for the year; and the DGE’s periodic liability for periodic return periods in the designated period for the DGE in the year. s 33 def annual adjustment amount amd 2009 No. 19 s 73 annual deduction , for the DGE for a financial year, means the greater of zero and the amount worked out using the following formula— where— A means the number of days in the designated period for the DGE— that are in the part of the year starting on 1 July and ending on 31 December, whether or not wholly or partly concurrent; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages. AD means the annual deduction in dollars. B means the number of days in the designated period— that are in the part of the year starting on 1 January and ending on 30 June, whether or not wholly or partly concurrent; and for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages. C means the number of days in the year. IW means the amount of interstate wages paid or payable for the designated period by each relevant group employer as a member of the group. K means 1,300,000. TW means the amount of taxable wages paid or payable for the designated period by each relevant group employer as a member of the group. s 33 def annual deduction amd 2006 No. 34 s 16 ; 2008 No. 39 s 32 ; 2009 No. 19 s 64 ; 2012 No. 8 s 43 ; 2019 No. 20 s 38 ; 2022 No. 14 s 75 annual payroll tax amount for the DGE for a financial year, means— if the DGE’s annual deduction for the year is greater than the DGE’s annual wages for the year—zero; or if paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the DGE’s annual wages for the year less the DGE’s annual deduction for the year. s 33 def annual payroll tax amount amd 2009 No. 19 s 73 annual wages , for the DGE for a financial year, means the total taxable wages paid or payable by the DGE during the designated period for the DGE in the year. relevant group employer , for the designated period for the DGE in a financial year, means an employer who was a member of the group for all or part of the period. s 33 prev s 33 om 2004 No. 46 s 29 pres s 33 ins 2004 No. 46 s 17 - (a) the DGE’s annual payroll tax amount for the year; and - (b) the DGE’s periodic liability for periodic return periods in the designated period for the DGE in the year. - (a) that are in the part of the year starting on 1 July and ending on 31 December, whether or not wholly or partly concurrent; and - (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages. - (a) that are in the part of the year starting on 1 January and ending on 30 June, whether or not wholly or partly concurrent; and - (b) for which 1 or more relevant group employers pay, or are liable to pay, as members of the group taxable wages or interstate wages or taxable wages and interstate wages. - (a) if the DGE’s annual deduction for the year is greater than the DGE’s annual wages for the year—zero; or - (b) if paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the DGE’s annual wages for the year less the DGE’s annual deduction for the year.