sec.101Application of amended ss 58–62 for previous return periods

### sec.101 Application of amended ss 58–62 for previous return periods This section applies if an employer was required under previous section 13 or 14 to furnish a return for a previous return period but did not do so before the commencement. Amended sections 58 to 62 apply in relation to the employer for the previous return period. For subsection (2), the employer is taken to be a relevant employer for the return period. Previous sections 13 and 14 do not apply to the employer for the previous return period. However, subsection (4) does not affect the employer’s liability for contravening previous section 13 or 14 before the commencement. s 101 ins 2004 No. 46 s 35 (sec.101-ssec.1) This section applies if an employer was required under previous section 13 or 14 to furnish a return for a previous return period but did not do so before the commencement. (sec.101-ssec.2) Amended sections 58 to 62 apply in relation to the employer for the previous return period. (sec.101-ssec.3) For subsection (2), the employer is taken to be a relevant employer for the return period. (sec.101-ssec.4) Previous sections 13 and 14 do not apply to the employer for the previous return period. (sec.101-ssec.5) However, subsection (4) does not affect the employer’s liability for contravening previous section 13 or 14 before the commencement.