Australian Capital Territory Repealed Acts

This legislation has been repealed.

PAYROLL TAX ACT 1987 (REPEALED) - SECT 9F

    (1)     The deductible amount for an employer who pays or is liable to pay taxable wages and interstate wages in a month is—

        (a)     if notice has been given under subsection (2) and no determination under subsection (6) is in force—the amount stated in the most recent notice given under subsection (2); or

        (b)     if a determination is in force under subsection (6)—the amount stated in the determination.

    (2)     From time to time, the employer may give a notice to the commissioner, containing the information required by the commissioner, of an amount, calculated in accordance with subsection (3), that the employer claims to be the employer's deductible amount for the month and subsequent months.

    (3)     The amount is to be calculated as follows:

    (4)     In subsection (3):

"A" means the amount determined for section 7 (Registration of employers).

"D" means the deductible amount for the month.

"I" means the estimated interstate wages in the financial year in which D occurs.

"T" means the estimated taxable wages in the financial year in which D occurs.

    (5)     The deductible amount claimed must not be more than the amount mentioned in section 9E (1).

    (6)     At any time, the commissioner may, by notice in writing to the employer, determine an amount, not more than the amount mentioned in section 9E (1), as the deductible amount for the employer for 1 or more months stated in the determination.

    (7)     A determination under subsection (6) may be made on application by the employer or on the commissioner's own initiative.

    (8)     At any time, the commissioner may, by notice in writing to the employer, revoke a determination made under subsection (6).