QLDIn ForceAct
Payroll Tax Act 1971
sec.13ZGSwitching between continuous recording and averaging methods
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### sec.13ZG Switching between continuous recording and averaging methods
An employer may change from using a recording method to using the other recording method with effect from the beginning of a financial year.
See section 13ZA (2) or 13ZC for the record keeping requirements with which the employer must comply for the financial year for the continuous recording method or averaging method.
In this section—
recording method means the averaging method or continuous recording method.
s 13ZG ins 2008 No. 16 s 9
(sec.13ZG-ssec.1) An employer may change from using a recording method to using the other recording method with effect from the beginning of a financial year. See section 13ZA (2) or 13ZC for the record keeping requirements with which the employer must comply for the financial year for the continuous recording method or averaging method.
(sec.13ZG-ssec.2) In this section— recording method means the averaging method or continuous recording method.