edf790a8___Payroll_Tax_Australia__Definition
[Term] tax default [Definition] 
A payroll tax default occurs when a taxpayer fails to pay tax in accordance with the Payroll Tax Act (Pay-roll Tax Assessment Act in WA). Two types of tax default can occur: Late Payment Tax Default – occurs when the correct amount of payroll tax is paid in full after the due date but before any action has been taken by the Commissioner. Tax Shortfall Tax Default – any tax default, other than late payment.
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Definition