New South Wales Repealed Regulations

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This legislation has been repealed.

PAY-ROLL TAX REGULATION 1998 - REG 12A

Hourly rate method

12A Hourly rate method

(1) The hourly rate method requires the average weekly wage for the financial year in which the work was done for the trust by the person to be divided by 40 in order to determine the hourly wage rate for the work.
(2) The minimum wage rate applicable to the work done for the trust by the person during the financial year is then determined by multiplying the hourly wage rate for the work by the total number of hours during the financial year in which work was done for the trust by the person.



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