(1) A
"change of status" happens for a person who is an employer if, during a
financial year—
(a) the person ceases to be an employer and does not intend
to resume being an employer during the remainder of the year or the next
financial year; or
Example for paragraph (a)—
There is no change of status
for a fruit grower who ceases to pay wages after the fruit picking season but
intends to resume paying wages later in the financial year or in the next
financial year.
(b) for a person who pays, or is liable to pay, taxable
wages and who is not a group member—the person becomes a group member; or
(c) for a person who pays, or is liable to pay, wages and is a non-DGE group
member—
(i) the person starts paying, or becomes liable to pay, taxable
wages other than as a group member; or
(ii) the person becomes the DGE for a
group; or
(d) the person ceases to be the DGE for a group; or
(e) an
administrator is appointed for the property of the person; or
(f) the
appointment of an administrator for the person’s property ceases to have
effect.
(a) if subsection (1) (a)
applies—on the first day the person—
(i) does not pay, and is not liable
to pay, wages; and
(ii) does not intend to resume paying wages for the
remainder of the year or the next financial year; or
(b) if subsection (1)
(b) applies—on the first day the person is a group member; or
(c) if
subsection (1) (c) (i) applies—on the first day the person pays, or is
liable to pay, taxable wages other than as a group member; or
(d) if
subsection (1) (c) (ii) applies—on the first day of the periodic return
period in which the person becomes the DGE for the group; or
Note—
See also
section 75 (1) and (2) .
(e) if subsection (1) (d) applies—
(i) if all
the group members cease to pay, or be liable to pay, wages as members of the
group during the relevant periodic return period on or before the day the
person ceases to be the DGE for the group—on the first day the person is not
the DGE for the group; or
(ii) otherwise—on the first day of the relevant
periodic return period; or
Note—
See also section 75 (3) .
(f) if
subsection (1) (e) applies—on the day the administrator is appointed; or
(g) if subsection (1) (f) applies—on the day after the appointment ceases to
have effect.
(3) For subsection (2) (e) , the relevant periodic return period
is the periodic return period in which the person ceases to be the DGE for the
group.
Notes—
1 If an employer who is not a group member changes status,
the employer is required to lodge a final return for, and pay, payroll tax and
the mental health levy for the final period.
2 If an employer who is the DGE
for a group changes status, the DGE is required to lodge a final return for,
and pay, payroll tax and the mental health levy for the final period.
3 If an
employer who is a non-DGE group member changes status—
(a) the employer is
required to lodge a final return for, and pay, payroll tax for the
final period; and
(b) the DGE for the group is required to lodge a final
return for, and pay, the mental health levy for the final period.
