8Payroll tax rebates

8 Payroll tax rebates

8 Payroll tax rebates

(1) A grant of financial assistance under this Act may be in the form of a rebate of payroll tax paid by an employer during a specified financial year or years.

(2) The amount of the rebate is to be the amount calculated on a basis determined by the Minister.

(3) The Minister may determine that the rebate is or is not payable in respect of specified employees of an employer.

(4) An employer is not entitled to a rebate of payroll tax under this Act in respect of a financial year unless—

(a) all payroll tax payable by the employer in respect of that year has been paid, and

(b) if the employer has been a member of a group during the whole or any part of that year, all payroll tax payable by the other members of that group in respect of the period during which the employer was such a member has been paid.

(5) For the purposes of this section, if payroll tax is paid by the members of a group in respect of a period, each member of that group is taken to have paid (or paid only) that part of the payroll tax that bears to the payroll tax the same proportion as the wages paid by that member in respect of that period bears to the total wages paid by the members of that group in respect of that period.

s 8: Am 2007 No 21, Sch 4.2 [2].