Payroll Tax Act 1971

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 levy liability has been made; and

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

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

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 person’s annual levy liability for a financial year;

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

if subsection (1)(a)(ii) applies and, immediately after the revocation, the person 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 making or revocation of the determination.