28
CurrentApplication of sdiv 1
Part 2Liability to taxation
Division 4Annual liability for payroll tax
Subdivision 1Employer other than the DGE for a group
28 Application of sdiv 1
This subdivision applies to an employer who—
(a)
is required, under section 63, to lodge an annual return for a financial year; and
(b)
is not the DGE for a group on 30 June in the year.
Note—
For provisions about a DGE’s annual liability, see subdivision 2.
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