99ATemporary reduction for businesses with annual wages of $10 million or less for financial year 2019–2020

#### 99A Temporary reduction for businesses with annual wages of $10 million or less for financial year 2019–2020 99A Temporary reduction for businesses with annual wages of $10 million or less for financial year 2019–2020 > > (1) An employer who is liable to pay payroll tax on wages paid or payable for the financial year commencing on 1 July 2019 is only required to pay 75% of that payroll tax if all Australian wages paid or payable by the employer are $10,000,000 or less. > > > (2) An employer who is part of a group is not eligible for the reduction referred to in subsection (1) unless the employer provides the Chief Commissioner with the following information— > > > > > (a) information about all other employers who are part of the group, > > > > > (b) the amount of taxable wages and interstate wages paid or payable by each of those employers for the financial year commencing on 1 July 2019. > > > (3) For the avoidance of doubt, an employer does not cease to be eligible for the reduction referred to in subsection (1) merely because the employer ceased paying wages before the commencement of this section. > > > (4) In this section— > > > > all Australian wages paid or payable by an employer means the sum of the following— > > > > > (a) all taxable wages paid or payable by the employer, > > > > > (b) all interstate wages paid or payable by the employer, > > > > > (c) all taxable wages and interstate wages paid or payable by all members of the group that the employer is part of. > > **s 99A:** Ins 2020 No 2, Sch 1.2\[1\]. Am 2021 No 29, Sch 1\[1\].