QLDIn ForceAct
Payroll Tax Act 1971
sec.43IDefinitions for division
Start here
Get a plain-English read of sec.43I
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 1971.
### sec.43I Definitions for division
In this division—
additional annual levy amount , for the employer for the financial year, means the greater of the amount worked out using the following formula and zero—
where—
A means the additional annual levy amount for the employer for the financial year.
B means—
if the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or
if the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.
C means $100m.
D means—
if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or
if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.
E means—
if the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or
if the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.
F means the number of days in the financial year.
R means 0.5%.
s 43I def additional annual levy amount amd 2022 No. 30 s 39 (2)
annual levy adjustment amount , for the employer for the financial year, means the difference between—
the employer’s annual levy amount for the financial year; and
the employer’s combined periodic liability for the financial year.
annual levy amount , for the employer for the financial year, means the total of—
the primary annual levy amount; and
the additional annual levy amount.
primary annual levy amount , for the employer for the financial year, means the greater of the amount worked out using the following formula and zero—
where—
A means the primary annual levy amount for the employer for the financial year.
B means—
if the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or
if the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.
C means $10m.
D means—
if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or
if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.
E means—
if the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or
if the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.
F means the number of days in the financial year.
R means 0.25%.
s 43I def primary annual levy amount amd 2022 No. 30 s 39 (3)
relevant group employer , in relation to the DGE for a group, for a financial year, means an employer who was a member of the group for all or part of the financial year.
s 43I def relevant group employer ins 2022 No. 30 s 39 (1)
s 43I ins 2022 No. 14 s 85
- (a) if the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or
- (b) if the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.
- (a) if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or
- (b) if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.
- (a) if the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or
- (b) if the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.
- (a) the employer’s annual levy amount for the financial year; and
- (b) the employer’s combined periodic liability for the financial year.
- (a) the primary annual levy amount; and
- (b) the additional annual levy amount.
- (a) if the employer is not a member of a group—the total taxable wages paid or payable by the employer for the financial year; or
- (b) if the employer is the DGE for a group—the total taxable wages paid or payable by all members of the group for the financial year.
- (a) if the employer is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer for the financial year; or
- (b) if the employer is the DGE for a group—the total taxable wages and interstate wages paid or payable by all members of the group for the financial year.
- (a) if the employer is not a member of a group—the number of days the employer paid, or was liable to pay, wages for the financial year; or
- (b) if the employer is the DGE for a group—the number of days in the financial year for which 1 or more relevant group employers paid, or were liable to pay, as members of the group taxable wages or interstate wages, or taxable wages and interstate wages.