Payroll Tax Act 2007

The Commissioner may make a reassessment of an employer's payroll tax liability in respect of a financial year, being a reassessment more than 5 years after the initial assessment for that financial year, if the Commissioner is satisfied that there was an underpayment of wages by the employer in respect of that financial year.

Note

Section 9(3)(c) of the Taxation Administration Act 1997 allows a reassessment to be made more than 5 years after the initial assessment if this is authorised by a taxation law.