Pay-roll Tax Assessment Act 2002

An application for the making or variation of a nomination under section 23A must —

be in the approved form; and

include any relevant information required by the Commissioner.

An application for the variation of a nomination made under section 23A in relation to an interstate non‑group employer or a group cannot be made unless the applicant expects that —

the amount of Australian taxable wages that will be payable by the employer, or by all members of the group, during the assessment year will vary significantly from the nominated amount; or

the number of days in the assessment year during which Australian taxable wages will be payable by the employer, or by at least one member of the group, will vary significantly from the nominated number of days.