16Registration

16 Registration

(1) Subject to subsection (1A), an employer (not being an employer who is registered as an employer) who, during the month commencing on the commencing date or during any subsequent month, pays or is liable to pay, anywhere, wages that, in whole or in part, are taxable wages, shall, within 7 days after the close of that month, apply to the Commissioner, in accordance with a form, and in a manner, determined by the Commissioner, for registration as an employer, and the Commissioner shall register him or her accordingly. (1A) An employer who is not, at any time during a month, a member of a group is not required to apply for registration under subsection (1) within 7 days after the close of the month unless, during the month, the employer pays or is liable to pay, anywhere, wages at a rate in excess of $3,269.23 per week or such higher rate as is prescribed, being wages that, in whole or in part, are taxable wages. (2) A person who, immediately before the commencing date, was registered as an employer under the Pay‑roll Tax Assessment Act 1941 and, but for this subsection, would be required by subsection (1) to apply for registration as an employer within 7 days after the close of the month commencing on the commencing date, shall be deemed to be registered as an employer under this Act.