Payroll Tax Act 1971

This division applies to an employer who is required under section 64 to lodge a final return for a final period if the employer—

is not a member of a group on the last day of the final period; or

is the DGE for a group on the last day of the final period.

For this division, a reference to the final period for an employer who is the DGE for a group is a reference to the final period for the change of status of—

if the change of status happens to a group member—the group member; or

if the change of status happens to the DGE—the DGE.