7Definitions

7 Definitions C means the number of days in the relevant financial year in respect of which at least 1 member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate GIW means the total interstate wages paid or payable by the group concerned during the relevant financial year. GTW means the total taxable wages paid or payable by the group concerned during the relevant financial year. concerned (as a member of the group) during the relevant financial year. 8 Payroll of group not more than threshold None of the members of a group is liable to pay payroll tax for the financial year if the total taxable wages and interstate wages paid or payable by the group during that year is not more than the group threshold amount, being the amount calculated in accordance with the following formula: FY C TA × 9 Payroll of group over threshold (1) This clause applies to a group if: (a) there is a designated group employer of the group; and (b) the total taxable wages and interstate wages paid or payable by the group during the financial year is more than the group threshold amount; and

Payroll Tax Act 2009 70 (c) the Commissioner, by writing, allows the group to calculate payroll tax under this clause. Note for subclause (1) Clause 14 of Schedule 2 applies to the group if subclause (1)(a) and (b) of this clause apply, but subclause (1)(c) of this clause does not apply, to the group. (2) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in RAD GIWGTW GTW TW ×            × + − (3) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula: