4Waiver of payroll tax

4 Waiver of payroll tax

(1)  [Clause 4 Subclause (1) amended by S.R. 2020, No. 58, Applied:23 Sep 2020] This clause applies if an employer is entitled to receive a jobkeeper payment in respect of an employee for a fortnight that occurs during the period commencing on 30 March 2020 and ending on 28 March 2021 (both days inclusive).

(2)  The employer is not required to pay payroll tax under the Act in respect of the amount of taxable wages paid or payable to the employee that is equal to the amount of the jobkeeper payment that the employer is entitled to receive for that employee for those wages.

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

Notified in the Gazette on 1 May 2020

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