Payroll Tax Act 1971

This section applies for an employer who is a group member if—

the DGE for the group changes; andNote—

the change of DGE—

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

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

A reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the change of DGE.

Subsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability) for which an assessment has been made—

the employer’s annual levy liability for a financial year;

the employer’s final levy liability for a final period;

if the employer is not the DGE—

the DGE’s annual levy liability for a financial year; or

the DGE’s final levy liability for a final period.

A reassessment of the affected liability must be made to take into account the change of DGE.