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Payroll Tax Act 1971
sec.43CMeaning of adjusted primary threshold
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### sec.43C Meaning of adjusted primary threshold
The adjusted primary threshold for a financial year for an employer who is not a group member is the amount worked out using the following formula—
where—
A means the adjusted primary threshold for the financial year for the employer.
B means $10m.
C means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.
D means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year.
The adjusted primary threshold for a financial year for an employer who is a group member is the amount worked out using the following formula—
where—
A means the adjusted primary threshold for the financial year for the employer.
B means $10m.
C means the total amount of taxable wages estimated to be payable by all members of the group for the financial year.
D means the total amount of taxable wages and interstate wages estimated to be payable by all members of the group for the financial year.
E means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.
s 43C ins 2022 No. 14 s 85
(sec.43C-ssec.1) The adjusted primary threshold for a financial year for an employer who is not a group member is the amount worked out using the following formula— where— A means the adjusted primary threshold for the financial year for the employer. B means $10m. C means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year. D means the total amount of taxable wages and interstate wages estimated by the employer to be payable by the employer for the financial year.
(sec.43C-ssec.2) The adjusted primary threshold for a financial year for an employer who is a group member is the amount worked out using the following formula— where— A means the adjusted primary threshold for the financial year for the employer. B means $10m. C means the total amount of taxable wages estimated to be payable by all members of the group for the financial year. D means the total amount of taxable wages and interstate wages estimated to be payable by all members of the group for the financial year. E means the amount of taxable wages estimated by the employer to be payable by the employer for the financial year.