6Waiver of requirements

6 Waiver of requirements

(1)  Small and medium business payroll tax employers and industry specific payroll tax employers are not required to lodge returns under Part 7 of the Act in respect of each of the following months –

(a) March 2020;

(b) April 2020;

(c) May 2020.

(2)  Small and medium business payroll tax employers are not required to pay payroll tax in respect of the taxable wages paid or payable to an employee in respect of the 2019-2020 financial year.

(3)  Industry specific payroll tax employers are not required to pay payroll tax in respect of the taxable wages paid or payable to an eligible employee in respect of the 2019-2020 financial year.

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 9 April 2020

This order is administered in the Department of Treasury and Finance.