60
In forceDuration of periodic return period
Part 3Registration and returns
Division 2Returns
60 Duration of periodic return period
(1)
Subject to subsection (2), a periodic return period is the period—
(a)
starting on the first day of a month; and
(b)
ending on the last day of the month.
(2)
However, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns for each month, the commissioner may, by written notice, authorise the employer to lodge periodic returns for the periods stated in the notice.
(3)
A period stated in the notice must be less than 1 year.
(4)
The commissioner may revoke a notice given under subsection (2) at any time by written notice.
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