(1) The members of a group may, with the commissioner's approval, designate a qualified member of the group to be the designated group employer for the group for this Act.
(2) A member of a group is a qualified member if the member—
(a) has in the previous financial year paid wages exceeding the threshold amount for the financial year; or
(b) is likely in the current financial year to pay wages that are likely to exceed that amount.
(3) The members of a group may, with the commissioner's approval, designate a member of the group to be the designated group employer for the group for this Act if none of the members of the group is a qualified member but the members together—
(a) have in the previous financial year paid wages exceeding the threshold amount for the financial year; or
(b) are, in the commissioner's opinion, likely in the current financial year to pay wages that will exceed that amount.
(4) 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 a member of the group as the designated group employer.
(5) The designated group employer of a group stops being the designated group employer on the earlier of the following days:
(a) the first day of a return period when there is a change in the membership of the group;
(b) the first day of a return period when the members of the group revoke the designation.
(6) The designation of a designated group employer under subsection (1) or (3) must be—
(a) by written notice; and
(b) executed by or on behalf of each member of the group; and
(c) served on the commissioner.
(7) In this section:
"threshold amount"—see schedule 1, section 1.1, definition of TA (or threshold amount ).