Payroll Tax Act 1971

This section applies if—

the commissioner—

makes a determination under section 21(1) or 27(1) of the amount of an employer’s deduction for a periodic return period; or

revokes a determination mentioned in subparagraph (i); and

the making or revocation of the determination—

relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and

would change the amount of the employer’s periodic liability for the period.

A reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the determination.

If a reassessment required under subsection (2) would change the amount of the employer’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer’s annual liability or final liability must be made to take into account the making or revocation of the determination.