New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 82

82 Determination of correct amount of payroll tax

(1) For the purposes of this Part, the
"correct amount of payroll tax" payable by an employer in respect of a financial year is the amount determined in accordance with Schedule 1 in respect of that financial year.

(2) This Part applies in respect of payroll tax paid or payable whether as a group employer or as an individual employer.

(3) If an employer is liable for payroll tax both as an individual employer and as a group employer (for different periods in the same financial year) separate adjustments are to be made under this Part in respect of any period as a group employer and any period as an individual employer (and for that purpose separate determinations of the correct amount of payroll tax payable by the employer are to be made).

(4) In this Part--

"group employer" means an employer who is a member of a group.

"individual employer" means an employer who is not a member of a group.