Payroll Tax Act 1971

This section applies if a group member is entitled to a refund, under the Administration Act, section 37, of an amount paid by the group member under this Act or the Administration Act in relation to payroll tax or the mental health levy.

The commissioner may apply all or part of the amount as payment for—

a prescribed payroll tax liability or prescribed levy liability of another member of the group; or

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

Subsection (2) applies in addition to the Administration Act, section 38(2).

If the commissioner applies any part of the amount held to a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2)(b)—

the Administration Act, section 38(3) does not apply; and

the commissioner must refund immediately to the employer any part of the amount not applied under subsection (2) or the Administration Act, section 38(2).

This section has effect subject to the Administration Act, section 39.

For subsection (5)—

the Administration Act, section 39 applies to an amount applied under subsection (2) as a payment for a group member; and

a reference to a taxpayer in the Administration Act, section 39, includes a reference to a group member.