(1) Every employer who is registered or required to apply for registration as
an employer under this Act must--
(a) within 7 days after the end of each
month except June, lodge with the Chief Commissioner a return relating to that
month, and
(b) within 28 days after the end of June in each year, lodge with
the Chief Commissioner a return relating to that month and to the adjustment
of payroll taxpaid or payable by the employer during the financial year
ending on the close of that month.
(3) If a joint return is lodged
and the return would, if lodged by a single employer, comply with this
section, each of the employers covered by the return is taken to have complied
with this section.