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 LPAs payroll tax liability for the year under each of the following separate circumstances:

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