Notification requirement—particular group members
88 Notification requirement—particular group members
This section applies to an employer who is a non-DGE group member—
at any time during the designated period for the employer who is the DGE for the group on 30 June in a financial year; or
at any time during a final period for the DGE for the group.
The employer must, within 7 days after the last day, notify the DGE of the taxable wages and interstate wages that were paid or payable by the employer, as a member of the group, during—
if subsection (1)(a) applies—the designated period for the DGE in the year; or
if subsection (1)(b) applies—the final period for the DGE.
Note—
See also section 126 (Application of s 88 notification requirement in relation to a transitional year).
Maximum penalty—100 penalty units.
In this section—
last day means—
if subsection (1)(a) applies—
if the employer is not a member of the group on 30 June in the year—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or
otherwise—30 June in the year; or
if subsection (1)(b) applies—
if the employer is not a member of the group on the last day of the final period for the DGE—the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or
otherwise—the last day of the final period for the DGE.
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