17
In forceChanging method of recording
17 Changing method of recording
(1)
An employer may change from using the averaging method to using the continuous recording method with effect from the beginning of a financial year if the employer complies with clause 13 in respect of the financial year.
(2)
An employer may change from using the continuous recording method to using the averaging method with effect from the beginning of a financial year if the employer complies with clause 14 in respect of the financial year.
This Act’s bill:Explanatory memorandumSecond reading speech
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