Queensland Numbered Acts

PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 22

(1) Section 14, heading--

omit, insert--

(2) Section 14(1)--

omit, insert--

'(1) If the commissioner considers that no tax will be payable by a relevant employer or, if paid, would be refunded, the commissioner may issue a certificate to the employer exempting the employer from the requirement under section 13A to lodge periodic returns.

'(1A) An employer to whom a certificate is issued under subsection (1) is not required to lodge periodic returns.

Note--

An employer who is not required to lodge periodic returns is subject to a notification requirement under section 41D and is not exempt from the requirement to lodge an annual return or final return.'.

(3) Section 14(1A) to (3)--

renumber as section 14(2) to (5).