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Payroll Tax Act 2009
9When payroll tax must be paid
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9 When payroll tax must be paid (1) A person who is liable to pay payroll tax on taxable wages must pay the tax within 21 days after the end of the month in which those wages were paid or payable. (2) However, if the Commissioner has reason to believe a person may leave Australia before any payroll tax becomes payable by the person, the tax is payable on the day fixed by the Commissioner by notice served on the person.