Victorian Numbered Acts

STATE TAXATION AND MENTAL HEALTH ACTS AMENDMENT ACT 2021 (NO. 22 OF 2021) - SECT 53

In clause 1 of Schedule 1 to the Payroll Tax Act 2007 insert the following definitions—

" C is the number of days in the relevant financial year in respect of which—

        (a)     in the case of an employer, the employer paid or was liable to pay taxable wages or interstate wages (otherwise than as a member of a group); or

        (b)     in the case of a group of employers, at least one member of the group paid or was liable to pay (as a member of the group) taxable wages or interstate wages;

GIW represents the total interstate wages paid or payable by the group concerned during the relevant financial year;

GTW represents the total taxable wages paid or payable by the group concerned during the relevant financial year;

"mental health and wellbeing surcharge" means an additional amount of payroll tax calculated in accordance with this Schedule, being the amount represented in a formula by the variable S ;".