Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 13

Returns

13. Returns



(1) Every employer who is registered or required to apply for registration in
accordance with the provisions of section 12 must, within 7 days after the end
of each month, furnish to the Commissioner a return relating to that month.



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(3A) Notwithstanding subsection (1) where in any financial year a benefit is
paid or payable by an employer to or in relation to an employee, the
Commissioner may require the employer to specify in respect of that benefit-



   (a)  in a return for any month in that financial year not being the month
        of June, an amount estimated in accordance with a formula approved by
        the Commissioner; and

   (b)  in the return for the month of June in that financial year, the amount
        of the difference between the actual amount of the benefit paid or
        payable to or in relation to the employee in that financial year and
        the total of the amounts previously disclosed in respect of that
        benefit in the returns furnished by the employer during that financial
        year.

(3B) Where an employer fails to include in a return an amount which he is
required under subsection (3A)(a) to include in that return the Commissioner
may determine that amount for the purposes of this Act.



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(6) Where, during a month, by reason of subsection (3A) of section 9A or
subsection (4) of section 9B is to be deemed to have effect as if a reference
to an employer were a reference to a person nominated or appointed in relation
to a group for the purposes of section 9A-

   (a)  that person may, within seven days after the close of the month,
        furnish to the Commissioner a return relating to that month in which
        he specifies the taxable wages paid or payable by specified members of
        the group during that month; and



   (b)  a member of the group specified in the return is to be deemed to have
        furnished, when the first-mentioned return is furnished, a return
        under subsection (1) relating to that month.