Notification requirements for groups in January 2023
150 Notification requirements for groups in January 2023
An employer who is a non-DGE group member on 1 January 2023 must, on or before 9 January 2023, give the following information to the DGE for the group—
the employer’s name and ABN;
an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the period from 1 January to 30 June 2023.
An employer who is the DGE for a group on 9 January 2023 must, on or before 30 January 2023, give the following information to each employer who was a non-DGE group member on 1 January 2023—
an estimate of the total amount of the taxable wages that will be payable by all group members for the period from 1 January to 30 June 2023;
an estimate of the total amount of the interstate wages that will be payable by all group members for the period from 1 January to 30 June 2023.
The information given under subsection (2) may be determined from the information received under subsection (1).
A person must not fail, without reasonable excuse, to comply with subsection (1) or (2).Maximum penalty—100 penalty units.
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