123
CurrentContinuing effect of exemptions given by commissioner under previous s14
Part 7Savings and transitional provisions for Payroll Tax Administration Amendment Act 2004
Division 7Miscellaneous provisions
123 Continuing effect of exemptions given by commissioner under previous s14
(1)
This section applies if—
(a)
the commissioner issued a certificate (an existing exemption), under previous section 14, exempting an employer from lodging monthly returns; and
(b)
the existing exemption was in force immediately before the commencement.
(2)
The existing exemption is, on the commencement, taken to be a certificate exempting the employer from the requirement under section 59 to lodge periodic returns.
(3)
To remove doubt, it is declared that the employer is required to lodge annual returns under section 63 even if the existing exemption states the employer is not required to lodge returns for each financial year.
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