New South Wales Repealed Acts New South Wales Repealed ActsThis legislation has been repealed.
(1) If the Chief Commissioner is of the opinion that tax will not be payable by an employer, or, if paid, would be refunded, the Chief Commissioner may issue a certificate to that employer exempting the employer from furnishing monthly returns in accordance with the provisions of section 13 and any employer to whom such a certificate is issued may refrain from furnishing monthly returns but shall, unless the contrary is expressed in the certificate, furnish a return relating to each financial year within twenty-one days after the close of that financial year.
(1A) In subsection (1), "financial year" includes the period commencing on 1 July 1975 and ending on 31 December 1975 and the period commencing on 1 January 1976 and ending on 30 June 1976, but does not include the period commencing on 1 July 1975 and ending on 30 June 1976.
(2) A certificate issued under subsection (1) may be either unconditional or subject to such conditions as are prescribed or as the Chief Commissioner thinks fit.
(2A) The Chief Commissioner may, at any time, by notice in writing, revoke any certificate issued under subsection (1).
(3) The issue of a certificate under subsection (1) shall not exempt an employer from the payment of any pay-roll tax, notwithstanding that it may have the effect of postponing the time for payment of any pay-roll tax.
(4) A certificate in force, immediately before the commencement of this Act, under the Commonwealth Act exempting an employer from furnishing monthly returns shall be deemed to be a certificate issued by the Chief Commissioner under subsection (1) and any conditions to which such a certificate was subject shall be deemed to be conditions imposed by the Chief Commissioner under subsection (2).