Payroll Tax Act 1971

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 annual levy liability assessment for the employer 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 a final levy liability assessment for the employer 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 levy 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 levy 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 levy liability for a periodic return period mentioned in paragraph (a) as payment for—

for an employer who is a non-DGE group member—a prescribed levy liability of the employer; or

for an employer who is a group member (whether or not the employer is the DGE)—a prescribed levy liability of another group member; and

the commissioner is not prevented from making a subsequent reassessment under section 82A of—

for an employer who is not a group member or who is the DGE for a group—the employer’s periodic levy liability, annual levy liability or final levy liability; or

for an employer who is a non-DGE group member—the employer’s periodic levy liability or the DGE’s annual levy liability or final levy liability.

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 82A(2) or (5) being made by the commissioner in relation to the period.

In this section—

if the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s annual levy liability for the year; or

if the employer is a non-DGE group member—an assessment or reassessment of the DGE’s annual levy liability for the year.

if the employer is not a group member or is the DGE for a group—an assessment or reassessment of the employer’s final levy liability for the final period; or

if the employer is a non-DGE group member—an assessment or reassessment of the DGE’s final levy liability for the final period.