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Payroll Tax Act 1971
sec.43HMeaning of combined periodic liability
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### sec.43H Meaning of combined periodic liability
The combined periodic liability , for the employer for the financial year, is—
if the employer is not a member of a group—the total of the employer’s periodic levy liability for each periodic return period in the year; or
if the employer is the DGE for a group—the total of each group member’s total periodic levy liability for each periodic return period in the year.
s 43H ins 2022 No. 14 s 85
- (a) if the employer is not a member of a group—the total of the employer’s periodic levy liability for each periodic return period in the year; or
- (b) if the employer is the DGE for a group—the total of each group member’s total periodic levy liability for each periodic return period in the year.