10.3 Payroll tax in a group

LPA is based in VIC and belongs to a payroll tax group - Little Pear Group (the Group).

For the 2020/21 payroll year, the following information has been prepared by the payroll department:

Entity	Total taxable annual wages
LPA (VIC only)	$ 740,000
The rest of the Group (All interstate; excludes VIC)	$6,000,000

Calculate LPA's payroll tax liability for the year under each of the following separate circumstances:

1. LPA is the nominated group employer of the Group and not a regional employer.

Show your workings for any calculations.

1. LPA is not the nominated group employer of the Group and not a regional employer.

Show your workings for any calculations.

1. LPA is the nominated group employer of the Group and a Victoria regional employer. (Show your workings for any calculations).