Payroll Tax Act 1971

Subsection (2) applies if, during a financial year, a change of status happens for a relevant employer.

The employer must, not later than 21 days after the change of status happens, lodge a return for taxable wages paid or payable by the employer for the final period for the change of status.

The return must—

be in the approved form; and

state—

if the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or

for another employer, the wages that were paid or payable during the period by the employer; and

state the employer’s final liability or final refund amount for the period; and

if the employer is not a member of a group on the last day of the final period—state the employer’s final levy liability or final levy refund amount for the period.

Subsection (5) applies if, during a financial year, a change of status happens for a relevant employer who is a member of a group (the relevant group member).

The employer who is the DGE for the group on the last day of the final period for the change of status must lodge a return for taxable wages paid or payable by the group members for the final period.

The return must—

be lodged within 21 days after the end of the periodic return period in which the last day of the final period occurs; and

be in the approved form; and

state the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; and

state the DGE’s final levy liability or final levy refund amount for the period.