sec.118Commissioner assessment—employer who becomes a DGE in a transitional year before commencement

### sec.118 Commissioner assessment—employer who becomes a DGE in a transitional year before commencement This section applies in relation to an employer if— the employer becomes the DGE for a group— during a transitional year; and before the commencement; and either— the employer— lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and is the DGE for the group on the last day of the final period; or if subparagraph (i) does not apply, the employer— lodges, or is required under section 63 to lodge, an annual return for the transitional year; and is the DGE for the group on 30 June in the year. The commissioner must make a reassessment of the employer’s final liability or annual liability, as applicable, to reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group. Also, in making an original assessment of the employer’s final liability or annual liability, as applicable, the commissioner must reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group. In this section— earlier DGE , for the group, means an employer who was the DGE for the group at any time during the transitional year before the employer to whom this section applies becomes the DGE for the group. relevant deduction means— for an employer to whom subsection (1)(b)(i) applies—the employer’s final deduction for the final period; or for an employer to whom subsection (1)(b)(ii) applies—the employer’s annual deduction for the transitional year. s 118 ins 2004 No. 46 s 35 (sec.118-ssec.1) This section applies in relation to an employer if— the employer becomes the DGE for a group— during a transitional year; and before the commencement; and either— the employer— lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and is the DGE for the group on the last day of the final period; or if subparagraph (i) does not apply, the employer— lodges, or is required under section 63 to lodge, an annual return for the transitional year; and is the DGE for the group on 30 June in the year. (sec.118-ssec.2) The commissioner must make a reassessment of the employer’s final liability or annual liability, as applicable, to reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group. (sec.118-ssec.3) Also, in making an original assessment of the employer’s final liability or annual liability, as applicable, the commissioner must reduce the relevant deduction by the total amount of the deductions claimed during the year under previous section 16I by any earlier DGE for the group. (sec.118-ssec.4) In this section— earlier DGE , for the group, means an employer who was the DGE for the group at any time during the transitional year before the employer to whom this section applies becomes the DGE for the group. relevant deduction means— for an employer to whom subsection (1)(b)(i) applies—the employer’s final deduction for the final period; or for an employer to whom subsection (1)(b)(ii) applies—the employer’s annual deduction for the transitional year. - (a) the employer becomes 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) either— (i) the employer— (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and (B) is the DGE for the group on the last day of the final period; or (ii) if subparagraph (i) does not apply, the employer— (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and (B) is the DGE for the group on 30 June in the year. - (i) the employer— (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and (B) is the DGE for the group on the last day of the final period; or - (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and - (B) is the DGE for the group on the last day of the final period; or - (ii) if subparagraph (i) does not apply, the employer— (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and (B) is the DGE for the group on 30 June in the year. - (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and - (B) is the DGE for the group on 30 June in the year. - (i) during a transitional year; and - (ii) before the commencement; and - (i) the employer— (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and (B) is the DGE for the group on the last day of the final period; or - (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and - (B) is the DGE for the group on the last day of the final period; or - (ii) if subparagraph (i) does not apply, the employer— (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and (B) is the DGE for the group on 30 June in the year. - (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and - (B) is the DGE for the group on 30 June in the year. - (A) lodges, or is required under section 64 to lodge, a final return for a change of status happening in the transitional year after the commencement; and - (B) is the DGE for the group on the last day of the final period; or - (A) lodges, or is required under section 63 to lodge, an annual return for the transitional year; and - (B) is the DGE for the group on 30 June in the year. - (a) for an employer to whom subsection (1)(b)(i) applies—the employer’s final deduction for the final period; or - (b) for an employer to whom subsection (1)(b)(ii) applies—the employer’s annual deduction for the transitional year.