3CEligible taxpayers

#### 3C Eligible taxpayers 3C Eligible taxpayers > > (1) An employer is an eligible existing taxpayer if— > > > > > (a) payroll tax was payable by the employer in respect of the whole of the previous financial year, and the amount of the payroll tax payable was less than $150,000, or > > > > > (b) payroll tax was payable by the employer in respect of part only of the previous financial year, and the amount of payroll tax that would have been payable by the employer for the whole of the financial year (ascertained in accordance with Division 1) is less than $150,000. > > > (2) An employer is an eligible new taxpayer if— > > > > > (a) the employer has not paid and is not liable to pay payroll tax in respect of the previous financial year, and > > > > > (b) the employer has lodged returns in respect of at least 3 separate months in the current financial year (other than the month of June), and > > > > > (c) the amount of payroll tax that would be payable by the employer for the whole of the financial year (ascertained in accordance with Division 1) is less than $150,000.