Section 17 (4) (b)
substitute
(b) pay any tax that is payable in relation to each return calculated in accordance with division 2.4 (Liability to taxation—calculation of payroll tax for financial year)—
(i) as if a reference in division 2.4 to a financial year (other than the reference in the definition of DFY ) or year were a reference to the period as varied by the commissioner; and
(ii) with any necessary changes and any changes prescribed by regulation.