Payroll Tax Act 2011

An employer may apply to the commissioner for variation of the periods in relation to which, or the time within which, the employer must lodge returns.

An application must—

be in writing, addressed to the commissioner; and

state—

the applicant’s name and address; and

the grounds on which the variation is sought.

The commissioner may, by written notice given to the employer (a variation notice), vary the periods in relation to which, or the time within which, the employer must lodge returns if the commissioner is satisfied on reasonable grounds that it would be unduly onerous for the employer to lodge a return—

in relation to each month; or

within 7 days after the end of each month.

If a variation notice is in force for an employer, the employer must—

lodge returns in accordance with the notice; and

pay any tax that is payable in relation to each return worked out in accordance with schedule 1, parts 1.2 to 1.4 as if—

a reference in the parts to a financial year (other than the reference in the definition of FY) were a reference to the period as varied by the commissioner; and

any other necessary changes, and any changes prescribed by regulation, were made.

The commissioner may, by written notice given to the employer, revoke a variation notice for the employer if the commissioner is no longer satisfied that it would be unduly onerous for the employer to lodge returns in relation to each month or within 7 days after the end of each month.