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PAYROLL TAX ACT 2007 - SECT 80
Designated group employers
80 Designated group employers
(1) The members of a group may, with the approval of the Chief Commissioner,
designate a qualified member of the group to be the designated group employer
for the group for the purposes of this Act.
(2) A member of a group is a
qualified member if the member- (a) has paid during the preceding
financial year wages that exceeded the threshold amount for that
financial year (within the meaning of Schedule 1), or
(b) is likely to pay
during the current financial year wages that are likely to exceed that amount.
(3) If none of the members of a group is a qualified member but the members
together- (a) have paid during the preceding financial year wages that
exceeded the threshold amount for that financial year (within the meaning of
Schedule 1), or
(b) are, in the opinion of the Chief Commissioner, likely to
pay during the current financial year wages that will exceed that amount,
the
members may, with the approval of the Chief Commissioner, designate any member
of the group to be the designated group employer for the group for the
purposes of this Act.
(4) If the members of a group do not designate a member
as the designated group employer within 7 days after the end of the month in
which the group is established, the Chief Commissioner may (but is not obliged
to) designate any member of the group as the designated group employer.
(5)
The designated group employer of a group stops being the
designated group employer from and including the earlier of the following
days- (a) the first day of a return period during which there is a change in
the membership of the group,
(b) the first day of a return period during
which the members of the group revoke the designation.
(6) The designation of
a designated group employer under subsection (1) or (3) must be by notice in
writing.
(7) Such a notice must- (a) be executed by or on behalf of each
member of the group, and
(b) be served on the Chief Commissioner.
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