sec.123Continuing effect of exemptions given by commissioner under previous s14

### sec.123 Continuing effect of exemptions given by commissioner under previous s14 This section applies if— the commissioner issued a certificate (an existing exemption ), under previous section 14, exempting an employer from lodging monthly returns; and the existing exemption was in force immediately before the commencement. The existing exemption is, on the commencement, taken to be a certificate exempting the employer from the requirement under section 59 to lodge periodic returns. To remove doubt, it is declared that the employer is required to lodge annual returns under section 63 even if the existing exemption states the employer is not required to lodge returns for each financial year. s 123 ins 2004 No. 46 s 35 (sec.123-ssec.1) This section applies if— the commissioner issued a certificate (an existing exemption ), under previous section 14, exempting an employer from lodging monthly returns; and the existing exemption was in force immediately before the commencement. (sec.123-ssec.2) The existing exemption is, on the commencement, taken to be a certificate exempting the employer from the requirement under section 59 to lodge periodic returns. (sec.123-ssec.3) To remove doubt, it is declared that the employer is required to lodge annual returns under section 63 even if the existing exemption states the employer is not required to lodge returns for each financial year. - (a) the commissioner issued a certificate (an existing exemption ), under previous section 14, exempting an employer from lodging monthly returns; and - (b) the existing exemption was in force immediately before the commencement.