Australian Capital Territory Current Acts

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PAYROLL TAX ACT 2011 - SECT 80

Designated group employers

    (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 ).



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