Part 13 Groups with a designated group employer 73

Part 1.3 Groups with a designated group employer 73 1.6 Application—pt 1.3 73

Page contents 6 Payroll Tax Act 2011 1.7 Definitions—pt 1.3 73 1.8 Payroll of group not more than threshold 73 1.9 Payroll of group over threshold 74 Part 1.4 Groups with no designated group employer 75 1.10 Application—pt 1.4 75 1.11 Meaning of TW—pt 1.4 75 1.12 Calculation of payroll tax 75 Part 1.5 Motor vehicle allowances 76 1.12A Meaning of business journey—pt 1.5 76 1.13 Continuous recording method 76 1.14 Averaging method 77 1.15 Meaning of relevant 12-week period—s 1.16 80 1.16 Replacing one motor vehicle with another motor vehicle 80 1.17 Changing method of recording 81 Schedule 2 Other ACT provisions 82 Part 2.1 Calculation of monthly payroll tax 82 Division 2.1.1 Employer not member of group 82 2.1 Application—div 2.1.1 82 2.2 Employer not member of group—amount of tax payable each month 82 2.3 Employer not member of group—deductible amount for employer not paying interstate wages 83 2.4 Employer not member of group—deductible amount for employer who pays taxable and interstate wages 83