Australian Capital Territory
Taxation Administration (Amounts and Rates–Payroll Tax) Determination 2008 (No 1)
Disallowable instrument DI2008–77
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)

1	Name of instrument
This instrument is the Taxation Administration Act 1999 (Amounts and Rates-Payroll Tax) Determination 2008 (No 1).
2	Commencement 
This instrument commences on 1 July 2008. 
3	Determination of amounts
For the purposes of s 139 of the Taxation Administration Act 1999, the following are determined:
(1)	The monthly amount for the purposes of section 7 of the Payroll Tax Act 1987 is $125,000.  
(2)	The amount for the purposes of sections 10 and 11 of the Payroll Tax Act 1987 is $1,500,000.
(3)	The rate for the purposes of sections 9D, 9H, 9I, 9M, 10, 11, and 12 of the Payroll Tax Act 1987 is 6.85% of that part of the relevant wages paid or payable or that part of the relevant amount, as the case may be, that exceeds $1,500,000 for the financial year 2008‑2009 and future financial years.
4	Revocation
Disallowable Instrument No 86 of 2006 is revoked. 
Jon Stanhope MLA
Treasurer
1 May 2008