9When must payroll tax be paid?

9 When must payroll tax be paid? (1) A person who is liable to pay payroll tax on taxable wages must pay the tax— (a) within 7 days after the end of the month in which the wages were paid or payable, other than June; and (b) within 28 days after the end of June in relation to taxable wages paid or payable in June.

(2) However, if the commissioner believes on reasonable grounds that 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.