Payroll Tax Act 1971

This section applies if—

the employer is not a member of a group on 30 June in the transitional year; and

there was a prescribed period for the employer during the year; and

the employer was not a member of a group for the prescribed period; and

the employer’s annual liability for the transitional year worked out as required under section 112(2) is greater than it would be if the section did not apply to the employer.

If the commissioner makes an original assessment of the employer’s annual liability for the year, other than under the Administration Act, section 14(a), section 112(2) does not apply to the employer.

If the original assessment of the employer’s annual liability for the year was made by the commissioner under the Administration Act, section 14(a), the commissioner must make a reassessment of the liability on the basis that section 112(2) does not apply to the employer.