sec.139Exemption for offences

### sec.139 Exemption for offences This section applies if a relevant person does not comply with a requirement under this Act or the Administration Act in relation to relevant wages. The relevant person does not commit an offence against this Act or the Administration Act if— for a relevant person who lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the relevant person’s liability for payroll tax in relation to the return—the relevant person notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or otherwise—the relevant person includes the relevant wages in a return lodged no later than 21 July 2010. In this section— relevant person means— an employer by whom relevant wages were paid or payable; or an administrator for an employer mentioned in paragraph (a). s 139 ins 2010 No. 11 s 101 (sec.139-ssec.1) This section applies if a relevant person does not comply with a requirement under this Act or the Administration Act in relation to relevant wages. (sec.139-ssec.2) The relevant person does not commit an offence against this Act or the Administration Act if— for a relevant person who lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the relevant person’s liability for payroll tax in relation to the return—the relevant person notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or otherwise—the relevant person includes the relevant wages in a return lodged no later than 21 July 2010. (sec.139-ssec.3) In this section— relevant person means— an employer by whom relevant wages were paid or payable; or an administrator for an employer mentioned in paragraph (a). - (a) for a relevant person who lodged a final return before 1 July 2010 and paid, in compliance with the pre-amended Act, the relevant person’s liability for payroll tax in relation to the return—the relevant person notifies the commissioner in writing of the amount of the relevant wages no later than 21 July 2010; or - (b) otherwise—the relevant person includes the relevant wages in a return lodged no later than 21 July 2010. - (a) an employer by whom relevant wages were paid or payable; or - (b) an administrator for an employer mentioned in paragraph (a).