7Amount of rebate

7 Amount of rebate

(1)  In this section –[Section 7 Subsection (1) amended by No. 5 of 2018, s. 9, Applied:01 Jul 2018]

[Section 7 Subsection (1) amended by No. 5 of 2018, s. 9, Applied:01 Jul 2018] eligible employee wages, in relation to a claim period, means the taxable wages paid by an employer in respect of each eligible employee of that employer for that claim period;

[Section 7 Subsection (1) amended by No. 5 of 2018, s. 9, Applied:01 Jul 2018] taxable wages has the same meaning as in the Payroll Tax Act 2008 .

(2)  Unless otherwise determined by the Commissioner, a rebate of payroll tax payable under this Act, to an employer in respect of a claim period, is the lesser of the following:

(a) [Section 7 Subsection (2) amended by No. 5 of 2018, s. 9, Applied:01 Jul 2018] the amount of payroll tax paid by that employer for that claim period that would remain after deducting, from that amount of payroll tax paid, the amount of payroll tax that would have been payable by that employer for that claim period if the taxable wages paid by that employer for that claim period did not include the eligible employee wages payable for that claim period;

(b) the amount of payroll tax paid by that employer for that claim period.