Div 1Imposition of tax

Division 1—Imposition of tax 6—Imposition of payroll tax (1) Payroll tax is imposed on all taxable wages. (2) Payroll tax is levied and collected for the credit of the Consolidated Account at the Treasury. 7—Who is liable for payroll tax? The employer by whom taxable wages are paid or payable is liable to pay payroll tax on the wages. 8—Amount of payroll tax (1) The amount of payroll tax payable by an employer is to be ascertained in accordance with Schedule 1 and Schedule 2. (2) Despite subsection (1)— (a) the amount of payroll tax payable by an employer during the 2018/19 financial year is to be ascertained in accordance with Schedule 1A and Schedule 2; and (b) Schedule 1 Parts 1 to 3 (inclusive) do not apply in relation to the 2018/19 financial year; and (c) nothing in this subsection is to be taken to affect the operation of Schedule 1 Part 4 during the 2018/19 financial year. 9—When must payroll tax be paid? (1) A person who is liable to pay payroll tax on taxable wages must pay the tax— (a) within 7 days after the end of the month in which those wages were paid or payable, other than the month of June; and (b) within 21 days after the end of the month of June in relation to taxable wages paid or payable in the month of June. (2) However, if the Commissioner has reason to believe that a person may leave Australia before any payroll tax becomes payable by the person, the tax is payable on the day fixed by the Commissioner by notice served on the person.