85Special provision where wages fluctuate

85 Special provision where wages fluctuate

If a person who did not pay and was not liable to pay taxable wages or interstate wages for any part of a financial year satisfies the Commissioner that, by reason of the nature of the person's trade or business, the taxable wages and interstate wages, if any, paid or payable by the person fluctuate with different periods of the financial year, the Commissioner may determine that the person is to be treated for the purposes of this Part –

(a) if the person has conducted that trade or business in Australia during the whole of the financial year, as an employer who pays or is liable to pay taxable wages throughout the financial year; or

(b) if the person has conducted that trade or business in Australia during part only of the financial year, as an employer who pays or is liable to pay taxable wages throughout that last-mentioned part of the financial year.[Section 85 Amended by No. 17 of 1996, Applied:01 Jul 2018]

| Note: The effect of such a determination is that when the correct amount of payroll tax is calculated (for the purposes of a tax adjustment provided for by this Part) the employer may receive the benefit of the thresholds in Schedule 1 for the period for which the employer is to be treated as paying wages, and not just for the period for which the employer actually pays wages. Without such a determination, an employer may only receive the benefit of a proportion of the thresholds that is equivalent to the proportion of the whole financial year for which the employer actually pays wages. |