Notification requirements—employer joining a group
88D Notification requirements—employer joining a group
This section applies if an employer becomes a group member and does not become the DGE for the group at the same time.
Within 7 days after the day the employer joins the group, the employer must give the following information to the DGE—
an estimate of the total amount of the taxable wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year;
an estimate of the total amount of the interstate wages paid or payable by the member, as a member of the group, from the day of becoming a member until the end of the current financial year.
A person must not fail, without reasonable excuse, to comply with subsection (2).Maximum penalty—100 penalty units.
In this section—
current financial year means the financial year in which the employer becomes a group member.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.