Notification requirement—employers exempt from lodging periodic returns

In force

(1)

This section applies if—

(a)

an employer is exempt under section 62 from lodging periodic returns; and

(b)

the total taxable wages paid or payable by the employer for a month is greater than $108,333 in each of 3 consecutive months.

(2)

Within 28 days of the last day of the third month mentioned in subsection (1)(b), the employer must give written notice to the commissioner stating that the event mentioned in the subsection has happened.

Note—

Failure to give the notice is an offence under the Administration Act, section 120.

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87 Notification requirement—employers exempt from lodging periodic returns