Application for registration
53 Application for registration
An employer who is not already registered as an employer under this division and who meets the criteria for registration must, within 7 days after the end of the month during which the employer meets the criteria, give the commissioner an application for registration as an employer.Maximum penalty—100 penalty units.
The application must be made in the approved form.
If—
the commissioner cancels the registration of a person as an employer in a financial year; and
the person subsequently pays or is liable to pay taxable wages (otherwise than as a member of a group) during the financial year;
the person may give the commissioner an application, in the approved form, for registration as an employer, even though the person is not required under subsection (1) to apply for registration as an employer.
If an employer applies under subsection (1) or (3) for registration as an employer, the commissioner must register the employer.
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