sec.68Employer may apply for exemption from lodging return

sec.68 Employer may apply for exemption from lodging return

An entity may apply to the authority for an exemption from the requirement to give a return under section 65 in relation to an individual who is or was engaged by the entity as a worker. The application must be in the approved form. The authority may decide to give the exemption if the authority is satisfied— the entity is an entity mentioned in section 9 (1) (a) , (c) or (d) and no longer engages the individual to perform community services work; or the employer is an individual mentioned in section 9 (1) (b) who stops providing community services; or the employer complies with, or makes contributions in relation to long service leave for the individual under a corresponding law. The authority may decide to revoke an exemption given under subsection (3) if the authority is satisfied the exemption should no longer be given. If the authority decides to refuse to give an exemption under subsection (1) , or revokes an exemption under subsection (4) , the authority must give the entity an information notice for the decision. (sec.68-ssec.1) An entity may apply to the authority for an exemption from the requirement to give a return under section 65 in relation to an individual who is or was engaged by the entity as a worker. (sec.68-ssec.2) The application must be in the approved form. (sec.68-ssec.3) The authority may decide to give the exemption if the authority is satisfied— the entity is an entity mentioned in section 9 (1) (a) , (c) or (d) and no longer engages the individual to perform community services work; or the employer is an individual mentioned in section 9 (1) (b) who stops providing community services; or the employer complies with, or makes contributions in relation to long service leave for the individual under a corresponding law. (sec.68-ssec.4) The authority may decide to revoke an exemption given under subsection (3) if the authority is satisfied the exemption should no longer be given. (sec.68-ssec.5) If the authority decides to refuse to give an exemption under subsection (1) , or revokes an exemption under subsection (4) , the authority must give the entity an information notice for the decision.

• (a) the entity is an entity mentioned in section 9 (1) (a) , (c) or (d) and no longer engages the individual to perform community services work; or
• (b) the employer is an individual mentioned in section 9 (1) (b) who stops providing community services; or
• (c) the employer complies with, or makes contributions in relation to long service leave for the individual under a corresponding law.