12General exemption

12 General exemption

(1) For the purpose of ascertaining the tax payable by an employer, there shall, subject to this section, be deducted from the amount of wages included in a return furnished in accordance with section 17 or 18, or from the amount of wages assessed by the Commissioner in pursuance of section 23: (a) where the return or assessment relates to a period of one month—the prescribed amount referred to in subsection (3); (b) where the return or assessment relates to a part of a month—such amount as bears to that prescribed amount the same proportion as that part of the month bears to the whole of the month; or (c) where the return or assessment relates to a period of more than a month—for each month included in that period, that prescribed amount, and for each part of a month included in that period, such amount as bears to that prescribed amount the same proportion as that part of the month bears to the whole of the month; being a deduction the amount of which, where paragraph (a) of subsection (3) applies for the purpose of ascertaining the prescribed amount, shall be reduced by an amount of $2 for each amount of $3 included in the amount by which the amount of the wages exceeds the amount ascertained under whichever of paragraphs (a), (b) and (c) of this subsection is applicable. (2) Where a person is an employer during part only of a month, a return furnished by him or her that relates to that month or a period that includes that month shall, for the purposes of subsection (1), be deemed, in respect of that month, to relate to that part of the month only. (3) For the purposes of subsection (1), the prescribed amount is: (a) where the employer is not entitled under this section to claim another amount—the relevant amount; or (b) where the employer is so entitled—that other amount. (4) Where: (a) an employer was or is required by a corresponding law to include any wages in a return furnished under that law relating to a month or relating to any other period; and (b) he was or is also required to include any wages in a return under this Act relating to that month or any month included in that period; a deduction shall not be made under this section from those wages unless he or she has served on the Commissioner a nomination, in accordance with a form, and in a manner, determined by the Commissioner, nominating an amount (being an amount calculated in the manner specified in the form but not exceeding the relevant amount) as the deduction that he or she claims to be entitled to make for that month or for each month included in that period and for subsequent months or for each month included in subsequent periods, as the case may be. (5) Where an employer has served on the Commissioner a nomination in accordance with subsection (4), the employer is, subject to subsections (7) and (7A), entitled, in any return relating to the month or period next preceding the day on which he or she served the nomination on the Commissioner or in a return relating to a subsequent month or period, to claim, as the prescribed amount, the amount specified in the nomination. (7) The Commissioner may, at any time, on application made to him or her in writing by an employer, or of his or her own motion, make a determination specifying an amount, not exceeding the relevant amount, that may be claimed by that employer as the prescribed amount, and the amount so specified shall, notwithstanding any other provision of this section, be deemed to be the amount that the employer is, in the return relating to a month or period specified in the determination (being a month or period ending not later than the end of the financial year in which the determination is made and commencing not earlier than 1 July 1976) and in a return relating to a subsequent month or period, entitled to claim as the prescribed amount. (7A) The Commissioner may, at any time, on application made to him or her in writing by an employer, or of his or her own motion, make a determination that no amount may be claimed by an employer as the prescribed amount, and, in that case, notwithstanding any other provision of this section, the employer is not entitled, in the return relating to a month or period specified in the determination (being a month or period ending not later than the end of the financial year in which the determination is made and commencing not earlier than 1 July 1976) or in a return relating to a subsequent month or period, to claim any amount as the prescribed amount. (8) The Commissioner shall, as soon as practicable after making a determination under subsection (7) or (7A), serve notice of the determination on the employer concerned. (9) In this section: