Exemption from requirement to lodge periodic returns
62 Exemption from requirement to lodge periodic returns
If the commissioner considers that no tax will be payable by a relevant employer or, if paid, would be refunded, the commissioner may issue a certificate to the employer exempting the employer from the requirement under section 59 to lodge periodic returns.
An employer to whom a certificate is issued under subsection (1) is not required to lodge periodic returns.
Note—
An employer who is not required to lodge periodic returns is subject to a notification requirement under section 87 and is not exempt from the requirement to lodge an annual return or final return.
A certificate issued under subsection (1) may be either unconditional or subject to such conditions as are prescribed or as the commissioner thinks fit.
The commissioner may, at any time by notice in writing, revoke any certificate issued under subsection (1).
The issue of a certificate under subsection (1) shall not exempt an employer from the payment of any payroll tax or mental health levy, notwithstanding that it may have the effect of postponing the time for payment of any payroll tax or mental health levy.
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