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Payroll Tax Act 1971
sec.52Meaning of criteria for registration
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### sec.52 Meaning of criteria for registration
For this division, the criteria for registration are that, during a month, an employer pays, or is liable to pay, taxable wages and the employer—
pays, or is liable to pay, wages anywhere of more than $25,000 a week; or
is a group member.
s 52 orig s 52 om 1988 No. 99 s 9
prev s 52 ins 1993 No. 51 s 17
exp 1 January 1994 (see s 52(2))
ins 1995 No. 57 s 4 sch 1 (amd 1995 No. 58 s 4 sch 1 )
exp 28 February 1996 (see s 52(3))
ins 2004 No. 46 s 34
om 1 July 2005 RA s 37
pres s 52 ins 2004 No. 46 s 18
amd 2006 No. 34 s 19 ; 2012 No. 8 s 46 ; 2019 No. 20 s 43
- (a) pays, or is liable to pay, wages anywhere of more than $25,000 a week; or
- (b) is a group member.