sec.67Decisions about ordinary wages in returns

sec.67 Decisions about ordinary wages in returns

This section applies if the authority suspects the ordinary wages stated in a return (the return amount ) given to the authority by an employer do not accurately reflect the amount of ordinary wages for a particular worker, or all of the workers, engaged by the employer in the return period. The authority may decide the return amount for the return period is either reasonable or not reasonable. If the authority decides the return amount is not reasonable, the authority must give the employer an information notice for the decision. The information notice must state the following additional information— the amount of ordinary wages for the worker or workers for the return period that the authority decides is reasonable; the amount— representing the difference between the levy paid for the return amount and the levy that should have been paid for the amount of ordinary wages decided under paragraph (a) ; and for which the employer is liable to pay under sections 69 (1) and (3) and 88 (1) . The amount required to be paid under subsection (4) (b) may be recovered by the authority as a debt owed by the employer. (sec.67-ssec.1) This section applies if the authority suspects the ordinary wages stated in a return (the return amount ) given to the authority by an employer do not accurately reflect the amount of ordinary wages for a particular worker, or all of the workers, engaged by the employer in the return period. (sec.67-ssec.2) The authority may decide the return amount for the return period is either reasonable or not reasonable. (sec.67-ssec.3) If the authority decides the return amount is not reasonable, the authority must give the employer an information notice for the decision. (sec.67-ssec.4) The information notice must state the following additional information— the amount of ordinary wages for the worker or workers for the return period that the authority decides is reasonable; the amount— representing the difference between the levy paid for the return amount and the levy that should have been paid for the amount of ordinary wages decided under paragraph (a) ; and for which the employer is liable to pay under sections 69 (1) and (3) and 88 (1) . (sec.67-ssec.5) The amount required to be paid under subsection (4) (b) may be recovered by the authority as a debt owed by the employer.

• (a) the amount of ordinary wages for the worker or workers for the return period that the authority decides is reasonable;
• (b) the amount— (i) representing the difference between the levy paid for the return amount and the levy that should have been paid for the amount of ordinary wages decided under paragraph (a) ; and (ii) for which the employer is liable to pay under sections 69 (1) and (3) and 88 (1) .
• (i) representing the difference between the levy paid for the return amount and the levy that should have been paid for the amount of ordinary wages decided under paragraph (a) ; and