43G
CurrentApplication of division
Part 2Liability to taxation
Division 5BAnnual liability for mental health levy
43G Application of division
This division applies to an employer who is required, under section 63, to lodge an annual return for a financial year if the employer—
(a)
is not a member of a group on 30 June in the year; or
(b)
is the DGE for a group on 30 June in the year.
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