Notification of change in circumstances

In force

An employer must give the Commissioner written notice within 14 days—

(a)

after any change in the employer's—

(i)

name; or

(ii)

trading name; or

(iii)

location of head office; or

(iv)

postal address; or

(v)

members, if the employer is a partnership; or

(b)

after the employer ceases to—

(i)

pay wages as referred to in section 86(1)(a); or

(ii)

be a member of a group referred to in section 86(1)(b); or

(c)

after the employer becomes a member of a group referred to in section 86(1)(b).

Note to

Sch. 2 cl. 21 inserted by No. 13/2013 s. 57(2).

Note

Section 130A of the Taxation Administration Act 1997 applies to an offence against this clause.

Sch. 2 cl. 21A inserted by No. 50/2024 s. 45.

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