48
CurrentTwo or more employers in relation to one employee
Part IVCollection by deduction from salary or wages
Division 1Employer withholding
48 Two or more employers in relation to one employee
Where a person who is the payer of a deductible liability is in receipt of salary or wages from 2 or more employers, the Registrar may:
(a)
treat any one of the employers as the only employer for the purposes of this Part; or
(b)
apply sections 46 and 47 in relation to any 2 or more of the employers with such modifications as the Registrar considers appropriate, being modifications made for the purpose of ensuring that the amounts collected under this Part in relation to the liability are, in the aggregate, the same as those that would be collected in relation to the liability if the payer had only one employer.
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