21GDesignated group employer

21G Designated group employer

(1) The members of a group may lodge with the Commissioner a notice in writing, in a form approved by the Commissioner, signed by or on behalf of each member of the group, designating one of the members of the group to be the designated group employer in respect of the group for the purposes of this Act. (2) The designated member of the group commences to be the designated group employer in respect of the group on the first day of: (a) the return period that last commenced before the date of lodgment of the notice; or (b) such later return period as is specified in the notice. (3) The designated group employer in respect of a group ceases to be the designated group employer in respect of that group on and from the first day of the return period relating to the designated group employer during which: (a) the composition of the group alters; or (b) the members of the group lodge with the Commissioner a notice in writing, signed by or on behalf of each of them who is known to the Commissioner to be a member of the group, revoking the designation; whichever first occurs. (4) A notice under paragraph (3)(b) lodged by the members of a group has no effect unless: (a) before the notice is lodged, the Commissioner gives a written consent to the lodgment; or (b) the members of the group, at the time the notice is lodged, lodge a further notice under subsection (1) designating another of the members of the group to be the designated group employer.