4Waiver

4 Waiver

(1)  A relevant employer is not required to pay payroll tax in relation to so much of the amount of the taxable wages of a relevant employee as consists of a wage supplement amount paid or payable to the relevant employee.

(2)  The amount of payroll tax that a relevant employer is not required under subclause (1) to pay in relation to the taxable wages of the relevant employee is to be calculated as if the wage supplement amount paid or payable to the relevant employee were not taxable wages in relation to the relevant employee.

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

Notified in the Gazette on 23 December 2020

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