Notification requirements—final return information for non-DGE group member
88B Notification requirements—final return information for non-DGE group member
This section applies if a change of status happens for an employer (the affected employer) who is a non-DGE group member.
Within 7 days after the end of the final periodic return period, the affected employer must give the following information to the DGE for the group—
the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the affected employer as a member of the group during the nominated final period;
the affected employer’s total periodic levy liability amount for the nominated final period.
On or before the due day, an employer who is a non-DGE group member, other than the affected employer, must give the following information to the DGE for the group—
the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group during the nominated final period;
the employer’s total periodic levy liability amount for the nominated final period.
A person must not fail, without reasonable excuse, to comply with subsection (2) or (3).Maximum penalty—100 penalty units.
In this section—
due day, for an employer to give information to the DGE under subsection (3), means the day that is 7 days after the later of—
the last day of the final periodic return period; and
the day on which the DGE asks the employer for the information.
final periodic return period means the periodic return period in which the last day of the nominated final period occurs.
nominated final period means the final period for the change of status mentioned in subsection (1).
partial levy amount, for an employer for a periodic return period, means the amount worked out using the following formula—where—
P means the partial levy amount in dollars.
PL means the employer’s periodic levy liability for the periodic return period.
X means the number of days in the periodic return period that are in the nominated final period.
Y means the total number of days in the nominated final period.
total periodic levy liability amount, for an employer, for the nominated final period, means the sum of the following amounts—
the employer’s periodic levy liability for each periodic return period wholly within the nominated final period (irrespective of the return date for lodgement of the periodic return for the periodic return period);
the partial levy amount for each periodic return period (irrespective of the return date for lodgement of the periodic return for the periodic return period) that includes a day that is—
in the nominated final period; and
not in a periodic return period mentioned in paragraph (a).
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