17Returns

17 Returns

(1) An employer who is registered or required to apply for registration under section 16 shall, within 7 days after the close of each month, furnish to the Commissioner, in accordance with a form, and in a manner, determined by the Commissioner, a return relating to that month and specifying the taxable wages that were paid or payable by him or her during that month. (1AA) Nothing in this Act requires the furnishing of a return in respect of a period commencing on or after the termination day. (1A) Notwithstanding subsection (1), a Northern Territory employer is not required to furnish to the Commissioner a return relating to a month subsequent to June 1978 unless he or she paid, or was liable to pay, taxable wages during the first‑mentioned month or during an earlier month (not being a month earlier than July 1978). (2) Where the Commissioner is of opinion that it would be unduly onerous to require an employer under subsection (1) to furnish returns in relation to each month, or within 7 days after the close of each month, he or she may, by notice in writing, vary the periods in relation to which, or the time within which, that employer is required to furnish returns under that subsection, and the employer shall, while the notice remains unrevoked, furnish returns accordingly. (3) The Commissioner may, at any time, by notice in writing, revoke any notice given by him or her under subsection (2). (4) Where, immediately before the commencing date, there was in force a notice under subsection 18(2) of the Pay‑roll Tax Assessment Act 1941 varying the periods in relation to which, or the time within which, an employer is required to furnish returns under subsection 18(1) of that Act, the notice shall, on or after the commencing date, have effect for the purposes of this Act as if it had been given under subsection (2) of this section, but where, under the notice, a period commences before, but ends after, the commencing date, that part of the period that occurs before the commencing date shall, for the purposes of this Act, be disregarded. (5) In this section, Northern Territory employer means an employer who is registered under section 16 by reason only of the application of this Act in relation to the Northern Territory in respect of wages paid or payable before 1 July 1978.