Payroll Tax Act 1971

Subsection (2) applies if—

an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period); or

the commissioner authorised the employer, under section 60, to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period).

In making a relevant assessment for the employer for the exemption period, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.

For subsection (2), a relevant assessment is—

if the employer is not a group member or is the DGE for a group—

an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or

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 employer’s periodic levy liability for a periodic return period during the exemption period; or

an assessment or reassessment of the DGE’s annual levy liability for the year.

Subsection (5) applies if—

an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period); or

the commissioner authorised the employer, under section 60, to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period).

In making a relevant assessment, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period.

For subsection (5), a relevant assessment is—

if the employer is not a group member or is the DGE for a group—

an assessment or reassessment of the employer’s periodic levy liability for a periodic return period during the exemption period; or

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 employer’s periodic levy liability for a periodic return period during the exemption period; or

an assessment or reassessment of the DGE’s final levy liability for the final period.

The commissioner may make an assessment or reassessment mentioned in subsection (2) or (5) only if—

the employer contravenes section 87 or 87A during the exemption period; or

the employer gave the commissioner false or misleading information in contravention of the Administration Act, section 122 or 123, and the commissioner relied on the information in—

granting an exemption under section 62; or

authorising the employer, under section 60, to lodge periodic returns for periods other than a month; or

the commissioner has made an assessment or reassessment mentioned in section 81A(2) or (4) in relation to the exemption period.

If the commissioner makes an assessment or reassessment mentioned in subsection (2) or (5)—

the employer must be treated for this Act and the Administration Act, other than the Administration Act, section 121, as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and

the commissioner is not prevented from making a subsequent reassessment of—

for an employer who is not a group member or who is the DGE for a group—the employer’s annual levy liability or final levy liability under section 81A; or

for an employer who is a non-DGE group member—the DGE’s annual levy liability or final levy liability under section 81A.

For this section, the circumstances in which an employer was exempt under section 62 from lodging a periodic return during the exemption period include an assessment or reassessment mentioned in section 81A(2) or (4) being made by the commissioner in relation to the period.