Reassessment of payroll tax liability—making or revocation of order excluding a person from a group
80 Reassessment of payroll tax liability—making or revocation of order excluding a person from a group
This section applies if—
the commissioner—
makes an order under section 74 excluding a person from a group; or
revokes an order mentioned in subparagraph (i); and
the making or revocation of the order—
relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and
would change the amount of the person’s periodic liability for the period.
A reassessment of the person’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the order.
If a reassessment required under subsection (2) would change the amount of the person’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 person’s annual liability or final liability must be made to take into account the making or revocation of the order.
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