11 - when liability for payroll tax arises section 11 when liability for payroll tax arises payroll tax act 1971 payroll tax act (qld) 1971 2 1 59 - periodic return section 59 periodic return payroll tax act 1971 payroll tax act (qld) 1971 3 2 1 54 - unpaid tax interest section 54 unpaid tax interest taxation administration act 2001 taxation administration act (qld) 2001 5 1