Queensland Numbered Acts

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PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 19

19 Amendment of s 12 (Registration)

(1) Section 12, heading--

omit, insert--

(2) Section 12(1) to (2)--

omit, insert--

'(1) An employer who is not already registered as an employer under this division and who meets the criteria for registration must, within 7 days after the end of the month during which the employer meets the criteria, give the commissioner an application for registration as an employer.

Maximum penalty--100 penalty units.

'(2) The application must be made in the approved form.'.

(3) Section 12(2A), from 'may apply' to 'regulations,'--

omit, insert--

'may give the commissioner an application, in the approved form,'.

(4) Section 12(2B), '(2A)'--

omit, insert--

'(1) or (3)'.

(5) Section 12(2A) and (2B)--

renumber as section 12(3) and (4).



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