Reassessment of payroll tax liability—change of DGE
79 Reassessment of payroll tax liability—change of DGE
This section applies for an employer who is a group member if—
the DGE for the group changes; andNote—
See section 75 (Designation of group member as DGE).
the change of DGE—
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 change of DGE.
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 change of DGE.
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