sec.114Employer who is a DGE on 30 June in the transitional year

### sec.114 Employer who is a DGE on 30 June in the transitional year This section applies if— the employer became the DGE for a group— during the transitional year; and before the commencement; and the employer is the DGE for the group continuously until 30 June in the year; and immediately before becoming the DGE for the group, the employer was a member of the group. For working out the employer’s annual liability for the transitional year— taxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s annual wages for the year; and payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability for periodic return periods during the designated period; and the employer’s annual deduction must be worked out having regard to each of the following— the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and even if section 34(1)(a) does not apply, the employer’s liability is the annual adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group. The employer’s annual return for the transitional year must state the wages that were paid or payable, as a member of the group, by an employer— during the designated period for the DGE in the year; and on the days in the year mentioned in subsection (2)(c)(i). Subsection (3) applies despite section 63(3)(b). s 114 ins 2004 No. 46 s 35 amd 2009 No. 19 s 73 (sec.114-ssec.1) This section applies if— the employer became the DGE for a group— during the transitional year; and before the commencement; and the employer is the DGE for the group continuously until 30 June in the year; and immediately before becoming the DGE for the group, the employer was a member of the group. (sec.114-ssec.2) For working out the employer’s annual liability for the transitional year— taxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s annual wages for the year; and payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability for periodic return periods during the designated period; and the employer’s annual deduction must be worked out having regard to each of the following— the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and even if section 34(1)(a) does not apply, the employer’s liability is the annual adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group. (sec.114-ssec.3) The employer’s annual return for the transitional year must state the wages that were paid or payable, as a member of the group, by an employer— during the designated period for the DGE in the year; and on the days in the year mentioned in subsection (2)(c)(i). (sec.114-ssec.4) Subsection (3) applies despite section 63(3)(b). - (a) the employer became the DGE for a group— (i) during the transitional year; and (ii) before the commencement; and - (i) during the transitional year; and - (ii) before the commencement; and - (b) the employer is the DGE for the group continuously until 30 June in the year; and - (c) immediately before becoming the DGE for the group, the employer was a member of the group. - (i) during the transitional year; and - (ii) before the commencement; and - (a) taxable wages paid or payable by the employer for the period (the group member period ) in the year during which the employer was a member of the group must be included in the employer’s annual wages for the year; and - (b) payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability for periodic return periods during the designated period; and - (c) the employer’s annual deduction must be worked out having regard to each of the following— (i) the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and - (i) the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and - (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and - (d) even if section 34(1)(a) does not apply, the employer’s liability is the annual adjustment amount if the employer was required, under previous part 3, to furnish a return during the year when the employer was a member of the group. - (i) the days in the year on which any employer paid, or was liable to pay, wages as a member of the group, even if the days are not included in the designated period for the DGE for the year; and - (ii) the taxable wages and interstate wages paid or payable by any employer, as a member of the group, on the days mentioned in subparagraph (i); and - (a) during the designated period for the DGE in the year; and - (b) on the days in the year mentioned in subsection (2)(c)(i).