82Determination of correct amount of payroll tax

#### 82 Determination of correct amount of payroll tax 82 Determination of correct amount of payroll tax > > (1) For the purposes of this Part, the correct amount of payroll tax payable by an employer in respect of a financial year is the amount determined in accordance with Schedule 1 in respect of that financial year. > > > (2) This Part applies in respect of payroll tax paid or payable whether as a group employer or as an individual employer. > > > (3) If an employer is liable for payroll tax both as an individual employer and as a group employer (for different periods in the same financial year) separate adjustments are to be made under this Part in respect of any period as a group employer and any period as an individual employer (and for that purpose separate determinations of the correct amount of payroll tax payable by the employer are to be made). > > > (4) In this Part— > > > > group employer means an employer who is a member of a group. > > > > individual employer means an employer who is not a member of a group.