Payroll Tax Act 2007

The members of a group may, with the approval of the Commissioner, designate a qualified member of the group to be the designated group employer for the group for the purposes of this Act.

A member of a group is a qualified member if the member—

has paid during the preceding financial year wages that exceeded the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for that financial year; or

is likely to pay during the current financial year wages that are likely to exceed the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for the current financial year.

If none of the members of a group is a qualified member but the members together—

have paid during the preceding financial year wages that exceeded the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for that financial year; or

are, in the opinion of the Commissioner, likely to pay during the current financial year wages that will exceed the threshold amount specified in the definition of TA or threshold amount in clause 1 of Schedule 1 for the current financial year—

If the members of a group do not designate a member as the designated group employer within 7 days after the end of the month in which the group is established, the Commissioner may (but is not obliged to) designate any member of the group as the designated group employer.

The designated group employer of a group stops being the designated group employer from and including the earlier of the following days—

the first day of a return period during which there is a change in the membership of the group;

the first day of a return period during which the members of the group revoke the designation.

The designation of a designated group employer under subsection (1) or (3) must be by notice in writing.

Such a notice must—

be executed by or on behalf of each member of the group; and

be served on the Commissioner.