Queensland Numbered Acts Queensland Numbered Actsomit, insert--
'(1) This section applies if an employer is entitled to an annual refund amount or final refund amount on an original assessment of the employer's annual liability or final liability.
Note--
See the Administration Act, part 4, division 2, for provisions about entitlement to refunds on a reassessment of an employer's annual liability or final liability.
'(2) The commissioner may apply the amount wholly or partly as payment for--
(a) a tax law liability of the employer; or
(b) if the employer is a group member--a prescribed pay-roll tax liability of another member of the group; or
(c) a liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.
'(3) If the commissioner does not apply any part of the amount as payment for a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2)(c), the commissioner must refund immediately to the employer the amount not applied.
'(4) This section applies despite the Administration Act, section 36.18
'(5) The Administration Act, section 39,19 applies to a refund of an amount to the employer, or an application of an amount as payment for an employer, under this section.
'(6) For subsection (5), a reference to a taxpayer in the Administration Act, section 39, includes a reference to--
(a) the employer; and
(b) if the employer is a group member--another member of the group.
'(1) This section applies if a group member is entitled to a refund, under the Administration Act, section 37,20 of an amount paid by the group member under this Act or the Administration Act in relation to pay-roll tax.
'(2) The commissioner may apply all or part of the amount as payment for--
(a) a prescribed pay-roll tax liability of another member of the group; or
(b) a liability mentioned in paragraph (a) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises.
'(3) Subsection (2) applies in addition to the Administration Act, section 38(2).21
'(4) If the commissioner applies any part of the amount held to a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2)(b)--
(a) the Administration Act, section 38(3) does not apply; and
(b) the commissioner must refund immediately to the employer any part of the amount not applied under subsection (2) or the Administration Act, section 38(2).
'(5) This section has effect subject to the Administration Act, section 39.
'(6) For subsection (5)--
(a) the Administration Act, section 39 applies to an amount applied under subsection (2) as a payment for a group member; and
(b) a reference to a taxpayer in the Administration Act, section 39, includes a reference to a group member.
'An employer is not entitled to a refund of an amount of pay-roll tax paid, or purportedly paid, by the employer other than under--
(a) section 11BA, 11BE, 11CC or 11CG; or
(b) the Administration Act, part 4, division 2.
'(1) An employer who works out the employer's fixed periodic deduction under part 3, division 3 must give written notice to the commissioner of the amount.
'(2) The notice must--
(a) be in the approved form; and
(b) be given on or before the return date for lodgment of a periodic return by the employer for the periodic return period that includes the relevant calculation day.
'(3) In this section--
calculation day--
(a) for an employer who is not a group member--see section 8F; or
(b) for the DGE for a group--see section 9C.
fixed periodic deduction--
(a) for an employer who is not a group member--see section 8E; or
(b) for the DGE for a group--see section 9B.
Note--
Failure to give the notice is an offence under the Administration Act, section 120.
'(1) This section applies if--
(a) an employer is exempt under section 14 from lodging periodic returns; and
(b) the total taxable wages paid or payable by the employer for a month is greater than $70 833 in each of 3 consecutive months.
'(2) Within 28 days of the last day of the third month mentioned in subsection (1)(b), the employer must give written notice to the commissioner stating that the event mentioned in the subsection has happened.
Note--
Failure to give the notice is an offence under the Administration Act, section 120.
'(1) This section applies to an employer who is a non-DGE group member--
(a) at any time during the designated period for the employer who is the DGE for the group on 30 June in a financial year; or
(b) at any time during a final period for the DGE for the group.
'(2) The employer must, within 7 days after the last day, notify the DGE of the taxable wages and interstate wages that were paid or payable by the employer, as a member of the group, during--
(a) if subsection (1)(a) applies--the designated period for the DGE in the year; or
(b) if subsection (1)(b) applies--the final period for the DGE.22
Maximum penalty--100 penalty units.
'(3) In this section--
last day means--
(a) if subsection (1)(a) applies--
(i) if the employer is not a member of the group on 30 June in the year--the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or
(ii) otherwise--30 June in the year; or
(b) if subsection (1)(b) applies--
(i) if the employer is not a member of the group on the last day of the final period for the DGE--the last day of the final period for the employer ending on the day the employer ceases to pay, or be liable to pay, wages as a member of the group; or
(ii) otherwise--the last day of the final period for the DGE.
'(1) This section applies to a person who--
(a) becomes the liquidator of a company that is--
(i) being wound up; and
(ii) an employer registered, or required to be registered, as an employer under part 4, division 1; or
(b) is appointed as administrator for the property of a person who is registered, or required to be registered, as an employer under part 4, division 1.
'(2) The person must, within 14 days of becoming the liquidator or being appointed as the administrator, give written notice to the commissioner stating the person has become the liquidator or been appointed as the administrator.
Maximum penalty--40 penalty units.
'(3) The Administration Act, section 48,23 does not apply to the person.
'(4) In this section--
administrator does not include a liquidator.
'(1) This section applies if an employer--
(a) does not lodge a periodic return, annual return or final return in contravention of this Act; or
(b) does not pay, in contravention of this Act, an amount of the employer's liability for pay-roll tax in relation to a return; or
(c) gives the commissioner a return containing false or misleading information in contravention of the Administration Act, section 122 or 123.
'(2) The commissioner may, by written notice given to the employer, require the employer to pay a penalty (the penalty amount) of the greater of the following--
(a) not more than 75% of the amount of the employer's liability for pay-roll tax in relation to the return;
(b) $100.
'(3) The notice must state--
(a) the date for payment of the penalty amount, being a day that is at least 30 days after the employer receives the notice; and
(b) the reasons for the decision to require payment of the penalty amount.
'(4) The commissioner may enter into an arrangement for payment of the penalty amount by instalments.
'(5) The arrangement may include provision for the payment of interest calculated at the rate for unpaid tax interest for the period starting on the start day and ending on the day the penalty amount is paid in full, both days inclusive.
'(6) For this section--
start day means the day after the failure or contravention mentioned in subsection (1).
Note--
The penalty amount is a debt payable to the commissioner and may be recovered in a court of competent jurisdiction, see the Administration Act, section 45.
'(1) This section applies to an employer who elects under a regulation to include in returns estimated value amounts for fringe benefits.
'(2) The employer must keep a record of the fringe benefits paid or payable by the employer during the financial year in which the election is made.
'(3) The person must keep the record until 5 years has elapsed after the earlier of the following--
(a) the employer lodges a final return;
(b) the employer elects under a regulation to include in returns actual value amounts for fringe benefits.
Maximum penalty--100 penalty units.
'(4) The Administration Act, section 118,24 does not apply to the keeping of the record.'.