When transitional final period starts
116 When transitional final period starts
A transitional final period starts on the latest of the following days in the transitional year—
1 July;
the first day on which the person is required to register as an employer under previous part 4;
if there was a prescribed period for the employer during the transitional year—the day after the last day of the latest prescribed period for the employer during the year.
This section applies despite section 6(a).
Example—
The commencement is on 1 March 2005. An employer who has been a member of a group from 1 July 2004 becomes the DGE for the group on 1 May 2005. This is the first change of status for the employer on or after the commencement. The final period for the change of status is a transitional final period starting on 1 July 2004.
This provision refers to the regulations (prescribed period
). Made under this Act:
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.