New South Wales Repealed Acts New South Wales Repealed ActsThis legislation has been repealed.
(1) Every employer who is registered or required to apply for registration in accordance with the provisions of section 12 shall:(a) except as provided by paragraph (b), within 7 days after the close of each month, furnish to the Chief Commissioner a return relating to that month, and(b) within 21 days after the close of the month of June in each year, furnish to the Chief Commissioner a return relating to that month and to the adjustment of pay-roll tax paid or payable by the employer during the financial year ending on the close of that month.
(1A) Two or more employers who are registered or required to be registered in accordance with the provisions of section 12 may, with the approval of the Chief Commissioner, furnish a joint return for the purposes of this section. If a joint return is furnished and the return would, if furnished by a single employer, comply with subsection (1), then each of the employers concerned is taken to have complied with that subsection.