New South Wales Repealed Regulations

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This legislation has been repealed.

PAY-ROLL TAX REGULATION 1998 - REG 12B

Daily rate method

12B Daily rate method

(1) The daily 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 5 in order to determine the daily wage rate for the work.
(2) The minimum wage rate applicable to work done for the trust by the person during the financial year is then determined by multiplying the daily wage rate for the work by the total number of days during the financial year on which work was done for the trust by the person (regardless of the number of hours worked on those days).



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