sec.65Employer must give return

sec.65 Employer must give return

Within 14 days after the end of a return period, an entity who is or was an employer during the return period must give the authority a return in the approved form for the period. Maximum penalty—40 penalty units. The authority may extend the period mentioned in subsection (1) if the authority is satisfied the extension is reasonable in all the circumstances. For each worker engaged by the entity during the return period, the return must include— the total amount of ordinary wages paid by the entity to the worker during the period for community services work performed by the worker; and if the worker’s engagement with the entity began during the period—the day the engagement period for the worker began; and if the worker’s engagement with the entity ended during the period—the day the engagement period for the worker ended; and any other information prescribed by regulation. Maximum penalty—40 penalty units. If asked by the authority, the entity must verify the information contained in the return in the way asked by the authority including by statutory declaration. Maximum penalty—40 penalty units. An entity must give notice to the authority about a change to information mentioned in subsection (3) within 14 days after the change happens. Maximum penalty—40 penalty units. In this section— worker , for an entity for a particular return period, does not include— a worker who was not recorded as a worker in the entity’s return for the return period immediately before the particular return period; and a worker who performed work for the entity for less than 5 days during the particular return period. (sec.65-ssec.1) Within 14 days after the end of a return period, an entity who is or was an employer during the return period must give the authority a return in the approved form for the period. Maximum penalty—40 penalty units. (sec.65-ssec.2) The authority may extend the period mentioned in subsection (1) if the authority is satisfied the extension is reasonable in all the circumstances. (sec.65-ssec.3) For each worker engaged by the entity during the return period, the return must include— the total amount of ordinary wages paid by the entity to the worker during the period for community services work performed by the worker; and if the worker’s engagement with the entity began during the period—the day the engagement period for the worker began; and if the worker’s engagement with the entity ended during the period—the day the engagement period for the worker ended; and any other information prescribed by regulation. Maximum penalty—40 penalty units. (sec.65-ssec.4) If asked by the authority, the entity must verify the information contained in the return in the way asked by the authority including by statutory declaration. Maximum penalty—40 penalty units. (sec.65-ssec.5) An entity must give notice to the authority about a change to information mentioned in subsection (3) within 14 days after the change happens. Maximum penalty—40 penalty units. (sec.65-ssec.6) In this section— worker , for an entity for a particular return period, does not include— a worker who was not recorded as a worker in the entity’s return for the return period immediately before the particular return period; and a worker who performed work for the entity for less than 5 days during the particular return period.