Application of s 88 notification requirement in relation to a transitional year
126 Application of s 88 notification requirement in relation to a transitional year
This section applies to an employer who is a non-DGE group member—
at any time during a transitional year, if the employer who is the DGE for the group on 30 June in the year became the DGE before the commencement; or
if there is a transitional final period for the DGE for the group—at any time in the transitional year on or before the last day of the final period.
If subsection (1)(a) applies, the wages the employer must notify to the DGE under section 88(2) are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, during the transitional year.
If subsection (1)(b) applies, the wages the employer must notify to the DGE under section 88(2) are the taxable wages and interstate wages paid or payable by the employer, as a member of the group, at any time in the transitional year on or before the last day of the DGE’s transitional final period.
Subsections (2) and (3) apply despite section 88(2)(a) and (b).
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.