Queensland Numbered Acts

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PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 20

20 Insertion of new ss 12A-12D

After section 12--

insert--

'The commissioner may, by written notice given to a person who meets the criteria for registration, register the person as an employer.

'(1) On registration of a person as an employer, the commissioner must give written notice to the person of the registration.

'(2) The notice must state each of the following--

(a) the date of registration;
(b) the types of reassessments the employer is required or permitted to make;
(c) whether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.

'(1) The commissioner may amend an employer's registration by written notice given to the employer.

'(2) The notice must state the particulars of the employer's notice of registration that are amended.

'(1) The commissioner must cancel the registration of a person as an employer if--

(a) the person has--
(i) ceased to be an employer; and
(ii) lodged a final return and paid the person's final liability, if any, for the final period; or
(b) each of the following applies--
(i) the person is not a group member;
(ii) the person has lodged an annual return and paid the person's annual liability, if any, for a financial year;
(iii) before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 11F(a);
(iv) the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 11F(a) during the next financial year.

'(2) If the commissioner cancels the registration of a person as an employer, the commissioner must give written notice of the cancellation to the person.'.



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