Sch 2ASpecial provisions for

Schedule 2A Special provisions for 2025-2026 financial year (see s 8 (2), 29 (7) and 82 (2)) Part 2A.1 Preliminary 2A.1 Definitions—sch 2A In this schedule: 2025-2026 financial year means the financial year beginning on annual threshold amount means the amount determined under the Taxation Administration Act 1999, section 139 for this Act, schedule 1 for the 2025-2026 financial year. Note The annual threshold amount under the Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2025 (DI2025-161) is $2 000 000. N means each of the following periods: (a) the period beginning on 1 July 2025 and ending on 31 December 2025; (b) the period beginning on 1 January 2026 and ending on R means— (a) for the period beginning on 1 July 2025 and ending on 31 December 2025—the rate determined under the Taxation Administration Act 1999, section 139 for schedule 1 or schedule 2, part 2.1 for the 2025-2026 financial year; and Note The applicable rate under the Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2025 (DI2025-161) is 7.85%.

Preliminary Part 2A.1 Section 2A.2 (b) for the period beginning on 1 January 2026 and ending on 30 June 2026—8.75%. 2A.2 Application—sch 2A (1) This schedule applies to an employer if the total wages paid or payable by the employer for the 2025-2026 financial year are more than $150 million. (2) Despite subsection (1), this schedule does not apply to the following employers: (a) Australian Catholic University; (b) Charles Sturt University; (c) Australian National University; (d) University of New South Wales; (e) University of Canberra. (3) This schedule applies for the purpose of working out the payroll tax payable by the employer for the 2025-2026 financial year. total wages, for the 2025-2026 financial year, means— (a) for an employer who is not a member of a group—the total taxable wages and interstate wages paid or payable by the employer in the 2025-2026 financial year; or (b) for an employer who is a member of a group for which there is a designated group employer—the total taxable wages and interstate wages paid or payable by the group in the 2025-2026 financial year; or (c) for an employer who is a member of a group for which there is no designated group employer—the total taxable wages and interstate wages paid or payable by the group in the 2025-2026

Division 2A.2.1 Preliminary Section 2A.3 Division 2A.2.1 Preliminary 2A.3 Calculation of payroll tax for 2025-2026 financial year The amount of payroll tax payable by the employer in the 2025-2026 financial year is the sum of— (a) the amount payable by the employer for the period beginning on 1 July 2025 and ending on 31 December 2025 worked out in accordance with this schedule; and (b) the amount payable by the employer for the period beginning on 1 January 2026 and ending on 30 June 2026 worked out in accordance with this schedule. Division 2A.2.2 Employers who are not members of a group 2A.4 Application—div 2A.2.2 This division applies only to an employer who is not a member of a 2A.5 Definitions—div 2A.2.2 C means the number of days in N in relation to 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 (otherwise than as a member of a group) for N. TA (or threshold amount), for the 2025-2026 financial year, means the amount calculated by multiplying the annual threshold amount by C/365.