Additional information required for particular final returns
148H Additional information required for particular final returns
This section applies in relation to a final return for the transitional financial year if a provision under subdivision 2, or the repealed Payroll Tax (Transitional) Regulation 2022, part 2, applies for working out the final deduction for taxable wages the subject of the final return.
In addition to the requirements under section 64(3), the return must also state—
if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the final period occurring in the second half of the transitional financial year; or
for another employer—the wages that were paid or payable by the employer for the part of the final period occurring in the second half of the transitional financial year.
In this section—
relevant group employer, for a final period for the DGE for a group, means an employer who was a member of the group for all or part of the final period.
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