(3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— (4) Each member of the group who is not covered by the return is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— Sch. 1 cl. 9B 9B Payroll of group over threshold—where no section inserted by 87(2) approval in force No. 28/2017 s. 74. (1) This clause applies if an approval under section 87(2) is not in force for a designated group employer. (2) If the total taxable wages and interstate wages paid or payable by a group during the financial year is more than the group threshold amount, payroll tax is payable as provided by subclauses (3) and (4). (3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— (4) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— Part 4—Groups with no designated group employer
(3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— (4) Each member of the group who is not covered by the return is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— Sch. 1 cl. 9B inserted by No. 28/2017 s. 74. 9B Payroll of group over threshold—where no section 87(2) approval in force (1) This clause applies if an approval under section 87(2) is not in force for a designated group employer. (2) If the total taxable wages and interstate wages paid or payable by a group during the financial year is more than the group threshold amount, payroll tax is payable as provided by subclauses (3) and (4). (3) The designated group employer for the group is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— (4) Each member of the group (other than that designated group employer) is liable to pay as payroll tax for the financial year the amount of dollars calculated in accordance with the following formula— Part 4—Groups with no designated group employer
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