Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 79

(1) This section applies for an employer who is a group member if—

(a) the DGE for the group changes; and

Editor's note—

See section 75 (Designation of group member as DGE).

(b) the change of DGE—

(i) relates to a periodic return period for which an assessment of the employer's periodic liability has been made; and

(ii) would change the amount of the employer's periodic liability for the period.

(2) A reassessment of the employer's periodic liability for the periodic return period must be made to give effect to the change of DGE.

(3) If a reassessment required under subsection (2) would change the amount of the employer's annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer's annual liability or final liability must be made to take into account the change of DGE.