Annual reconciliation: groups
20 Annual reconciliation: groups
If the sum of the amounts of pay‑roll tax paid or payable by the members of a group under section 19 for the progressive return periods in an assessment year is greater than the amount of pay‑roll tax payable by the group for the year under section 17, the group is entitled to a refund or rebate of the difference.
If the sum of the amounts of pay‑roll tax paid or payable by the members of a group under section 19 for the progressive return periods in an assessment year is less than the amount of pay‑roll tax payable by the group for the year under section 17, the group members 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 20 amended: No. 82 of 2004 s. 12.]
[20A. 1M Modification, to insert section 20A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 31 and endnote 1M.]
[20A. 1MC Modification, to insert section 20A, 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. 32 and endnote 1MC.]
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