sec.41Definitions for sdiv 2

### sec.41 Definitions for sdiv 2 In this subdivision— final adjustment amount , for the DGE for a final period, means the difference between— the DGE’s final payroll tax amount for the period; and the DGE’s periodic liability amount for the final period. s 41 def final adjustment amount amd 2009 No. 19 s 73 final deduction , for the DGE for a final period, means the greater of zero and the amount worked out using the following formula— where— A means the number of days— that are in the part of the final period starting on 1 July and ending on 31 December; 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. B means the number of days— that are in the part of the final period starting on 1 January and ending on 30 June; 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— if the final period is within a financial year that includes 29 February—366; or otherwise—365. FD means the final deduction in dollars. IW means the amount of interstate wages paid or payable for the final 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 final period by each relevant group employer as a member of the group. s 41 def final deduction amd 2006 No. 34 s 18 ; 2008 No. 39 s 34 ; 2009 No. 19 s 66 ; 2012 No. 8 s 45 ; 2019 No. 20 s 41 ; 2022 No. 14 s 77 final payroll tax amount , for the DGE for a final period, means— if the DGE’s final deduction for the period is greater than the DGE’s final wages for the period—zero; or if paragraph (a) does not apply—the amount worked out by applying the appropriate rate of payroll tax to the DGE’s final wages for the period less the DGE’s final deduction for the period. s 41 def final payroll tax amount amd 2009 No. 19 s 73 final wages , for the DGE for a final period, means the total taxable wages paid or payable by the DGE during the period. relevant group employer , for a final period for the DGE, means an employer who was a member of the group for all or part of the period. s 41 ins 2004 No. 46 s 17 - (a) the DGE’s final payroll tax amount for the period; and - (b) the DGE’s periodic liability amount for the final period. - (a) that are in the part of the final period starting on 1 July and ending on 31 December; 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 final period starting on 1 January and ending on 30 June; 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 final period is within a financial year that includes 29 February—366; or - (b) otherwise—365. - (a) if the DGE’s final deduction for the period is greater than the DGE’s final wages for the period—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 final wages for the period less the DGE’s final deduction for the period.