Payroll Tax Act 1971

This section applies if an employer is entitled to an annual refund amount, annual levy refund amount, final refund amount or final levy refund amount on an original assessment of the employer’s annual liability, annual levy liability, final liability or final levy liability.

The commissioner may apply the amount wholly or partly as payment for—

a tax law liability of the employer; or

if the employer is a group member—a prescribed payroll tax liability or prescribed levy liability of another member of the group; or

a liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.

If the commissioner does not apply any part of the amount as payment for a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2)(c), the commissioner must refund immediately to the employer the amount not applied.

However subsections (2) and (3) do not prevent the commissioner from holding the amount for any period, or applying the amount for any purpose, at the employer’s request or with the employer’s consent.

This section applies despite the Administration Act, section 36.

The Administration Act, section 39, applies to a refund of an amount to the employer, or an application of an amount as payment for an employer, under this section.

For subsection (6), a reference to a taxpayer in the Administration Act, section 39, includes a reference to—

the employer; and

if the employer is a group member—another member of the group.