Provision about payroll tax assessments made by commissioner—employer who is required to lodge periodic returns
81 Provision about payroll tax assessments made by commissioner—employer who is required to lodge periodic returns
Subsection (2) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a financial year (the relevant period).
In making an assessment or reassessment of the employer’s annual liability for the year, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.
Subsection (4) applies if an employer lodged, or was required under section 59 to lodge, a periodic return during all or part of a final period (also the relevant period).
In making an assessment or reassessment of the employer’s final liability for the final period, the commissioner may treat the employer as if the employer had been exempt under section 62 from lodging periodic returns during all or part of the relevant period.
If subsection (2) or (4) applies—
the employer must be treated for this Act and the Administration Act as if the employer did not have periodic liability, and had been exempt under section 62 from lodging periodic returns, for periodic return periods during all or part of the relevant period; and
any assessment of periodic liability for a periodic return period mentioned in paragraph (a) is taken not to have been made; and
the commissioner may apply, in the order required under the Administration Act, section 42, the whole or part of an amount paid or payable by the employer for periodic liability for a periodic return period mentioned in paragraph (a) as payment for a prescribed payroll tax liability of the employer; and
the commissioner is not prevented from making a subsequent reassessment of the employer’s periodic liability, annual liability or final liability under section 82.
For this section, the circumstances in which an employer was required under section 59 to lodge a periodic return during the relevant period include an assessment or reassessment mentioned in section 82(2) or (4) being made by the commissioner in relation to the period.
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