82Calculation of correct amount of payroll tax

82 Calculation of correct amount of payroll tax (1) For this part, the correct amount of payroll tax payable by an employer for a financial year is the amount worked out under the following parts of schedule 1 for the financial year: (a) part 1.2 (Employers who are not members of a group); (b) part 1.3 (Groups with a designated group employer); (c) part 1.4 (Groups with no designated group employer). (2) However, the correct amount of payroll tax payable by an employer for the financial year beginning on 1 July 2025, if the total wages paid or payable by the employer for the financial year are more than $150 million, is the amount worked out under the following divisions of schedule 2A for the financial year: (a) division 2A.2.2 (Employers who are not members of a group); (b) division 2A.2.3 (Groups with a designated group employer); (c) division 2A.2.4 (Groups with no designated group employer). (3) This part applies in relation to payroll tax paid or payable by an employer whether as a group employer or individual employer.

Adjustments of tax Part 6 (4) If an employer is liable for payroll tax both as an individual employer and group employer (for different periods in the same financial year), separate adjustments must be made under this part for any period as a group employer and any period as an individual employer (and separate calculations of the correct amount of payroll tax payable by the employer must be made). total wages, for the financial year beginning on 1 July 2025—see schedule 2A (Special provisions for 2025-2026 financial year), section 2A.2 (4).