Annual reconciliation: non‑group employers
16 Annual reconciliation: non‑group employers
If the sum of the amounts of pay‑roll tax paid or payable by a non‑group employer under section 11 or 15 for the progressive return periods in an assessment year is greater than the amount of pay‑roll tax payable by the employer for the year under section 10 or 13, the employer is entitled to a refund or rebate of the difference.
If the sum of the amounts of pay‑roll tax paid or payable by a non‑group employer under section 11 or 15 for the progressive return periods in an assessment year is less than the amount of pay‑roll tax payable by the employer for the year under section 10 or 13, the employer must pay the difference.
Subject to section 17(4) of the Taxation Administration Act 2003, the Commissioner must make any reassessment necessary to give effect to this section.
[Section 16 amended: No. 82 of 2004 s. 10.]
[16A. 1M Modification, to insert section 16A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 30 and endnote 1M.]
[16A. 1MC Modification, to insert section 16A, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 31 and endnote 1MC.]
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