Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 59

(1) A relevant employer must, not later than 7 days after the last day of each periodic return period for all or part of which the employer is a relevant employer, lodge a return for taxable wages paid or payable by the employer for the period.

Note—

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

(1A) Subsection (1) does not apply for the last periodic return period of a financial year for the employer.

(2) However, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns within the 7 day period required under subsection (1), the commissioner may, by written notice, vary the time within which the employer is required to lodge returns under this section.

(3) The commissioner may revoke a notice given under subsection (2) at any time by written notice.

(4) The return must—

(a) be in the approved form; and

(b) state the employer's periodic liability for the periodic return period.

(5) This section is subject to sections 60 to 62.

Note—

Lodgement of an annual return or final return does not, of itself, affect a relevant employer's obligation to lodge periodic returns.