Queensland Numbered Acts

PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 23

After section 14--

insert--

'(1) This section applies to an employer who is a relevant employer on 30 June in a financial year.

'(2) The employer must, not later than 21 July immediately after the end of the year, lodge a return for taxable wages paid or payable by the employer for the year.

Note--

Failure to lodge an annual return is an offence under section 121 of the Administration Act.

'(3) The return must--

(a) be in the approved form; and

(b) state--

(i) if the employer is the DGE for a group--the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or

(ii) for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and

(c) state the employer's annual liability or annual refund amount for the year.

'(4) Despite subsection (2), an employer is not required to lodge an annual return for a financial year if the employer--

(a) lodged, or was required under section 14B to lodge, a final return during the year; and

(b) did not pay, and was not liable to pay, taxable wages during the financial year after the last day of the final period for which the final return was lodged or required to be lodged.

Note--

Lodgment of a final return does not, of itself, affect a relevant employer's obligation to lodge an annual return.

'(1) This section applies if, during a financial year, a change of status happens for a relevant employer.

'(2) The employer must, not later than 21 days after the change of status happens, lodge a return for taxable wages paid or payable by the employer for the final period for the change of status.

Note--

Failure to lodge a final return is an offence under section 121 of the Administration Act.

'(3) The return must--

(a) be in the approved form; and

(b) state--

(i) if the employer is the DGE for a group--the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or

(ii) for another employer, the wages that were paid or payable during the period by the employer; and

(c) state the employer's final liability or final refund amount for the period.'.