sec.110Application of fixed periodic deduction to particular non-group employers after commencement

### sec.110 Application of fixed periodic deduction to particular non-group employers after commencement This section applies to an employer— who is not a member of a group on the commencement; and whose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3). For section 20, the employer can not be a previous interstate wage payer for a periodic return period unless the employer has paid, or been liable to pay, interstate wages on or after the commencement. s 110 ins 2004 No. 46 s 35 (sec.110-ssec.1) This section applies to an employer— who is not a member of a group on the commencement; and whose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3). (sec.110-ssec.2) For section 20, the employer can not be a previous interstate wage payer for a periodic return period unless the employer has paid, or been liable to pay, interstate wages on or after the commencement. - (a) who is not a member of a group on the commencement; and - (b) whose deduction for the last previous return period ending before the commencement was an amount worked out under previous section 9(3).