sec.117Employer who is a DGE on the last day of a transitional final period

### sec.117 Employer who is a DGE on the last day of a transitional final period This section applies if— the employer became the DGE for a group— during a transitional year; and before the commencement; and the employer is the DGE for the group continuously until the last day of the transitional final period; and immediately before becoming the DGE for the group, the employer was a member of the group. For working out the employer’s final liability for the transitional final period— 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 final wages for the final period; and payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability amount for the final period; and the employer’s final deduction must be worked out having regard to each of the following— the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days; 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 42(1)(a) does not apply, the employer’s liability is the final 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 final return for the transitional final period must state the wages that were paid or payable, as a member of the group, by an employer— during the final period; and on the days in the transitional year mentioned in subsection (2)(c)(i). Subsection (3) applies despite section 64(3)(b). s 117 ins 2004 No. 46 s 35 amd 2009 No. 19 s 73 (sec.117-ssec.1) This section applies if— the employer became the DGE for a group— during a transitional year; and before the commencement; and the employer is the DGE for the group continuously until the last day of the transitional final period; and immediately before becoming the DGE for the group, the employer was a member of the group. (sec.117-ssec.2) For working out the employer’s final liability for the transitional final period— 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 final wages for the final period; and payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability amount for the final period; and the employer’s final deduction must be worked out having regard to each of the following— the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days; 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 42(1)(a) does not apply, the employer’s liability is the final 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.117-ssec.3) The employer’s final return for the transitional final period must state the wages that were paid or payable, as a member of the group, by an employer— during the final period; and on the days in the transitional year mentioned in subsection (2)(c)(i). (sec.117-ssec.4) Subsection (3) applies despite section 64(3)(b). - (a) the employer became the DGE for a group— (i) during a transitional year; and (ii) before the commencement; and - (i) during a transitional year; and - (ii) before the commencement; and - (b) the employer is the DGE for the group continuously until the last day of the transitional final period; and - (c) immediately before becoming the DGE for the group, the employer was a member of the group. - (i) during a 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 final wages for the final period; and - (b) payroll tax paid or payable by the employer for the group member period must be included in the employer’s periodic liability amount for the final period; and - (c) the employer’s final deduction must be worked out having regard to each of the following— (i) the days in the year before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days; (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 before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days; - (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 42(1)(a) does not apply, the employer’s liability is the final 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 before the final period starts on which any employer paid, or was liable to pay, wages as a member of the group, even if the employer to whom this section applies was not a member of the group on those days; - (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 final period; and - (b) on the days in the transitional year mentioned in subsection (2)(c)(i).