Part 1Interpretation

Part 1 Interpretation 1 Definitions In this Schedule: ETA or employer's threshold amount, see clause 4. financial year means the financial year commencing on 1 July 2009 or on 1 July in any subsequent financial year. FY means the number of days in the financial year. GTA or group threshold amount, see clause 8. R means 5.5%. relevant financial year means the financial year to which the calculation of the relevant payroll tax relates. TA or threshold amount means $2 500 000. Part 2 Employers who are not members of group 2 Application of Part This Part applies only to an employer who is not a member of a 3 Definitions

Payroll Tax Act 2009 68 C means the number of days in the relevant financial year in respect of which the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group). IW means the total interstate wages paid or payable by the employer concerned (otherwise than as a member of a group) during the relevant financial year. concerned (otherwise than as a member of a group) during the relevant financial year. 4 Payroll of employer not more than threshold An employer is not liable to pay payroll tax for a financial year if the total taxable wages and interstate wages paid or payable by the employer (otherwise than as a member of a group) during that year is not more than the employer's threshold amount, being the amount calculated in accordance with the following formula: FY C TA × 5 Payroll of employer over threshold If the total taxable wages and interstate wages paid or payable by an employer (otherwise than as a member of a group) during a financial year is more than the employer's threshold amount, the employer is liable to pay as payroll tax for that year the amount of dollars calculated in accordance with the following formula: RAD IWTW TW TW ×            × + − Part 3 Groups with designated group employer