New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 9

9 When must payroll tax be paid

(1) A person who is liable to pay payroll tax on taxable wages must pay the tax:

(a) within 7 days after the end of the month in which those wages were paid or payable, other than the month of June, and

(b) within 21 days after the end of the month of June in relation to taxable wages paid or payable in the month of June.

(2) However, if the Chief Commissioner has reason to believe that a person may leave Australia before any payroll tax becomes payable by the person, the tax is payable on the day fixed by the Chief Commissioner by notice served on the person.