sec.140Reassessment—final return included excluded wages

### sec.140 Reassessment—final return included excluded wages This section applies if— excluded wages are paid or payable by an employer; and before 21 July 2010, the employer lodges a final return including all taxable wages under the pre-amended Act paid or payable by the employer for the final period. The employer may lodge a written application for a reassessment. If the employer lodges an application under subsection (2), the commissioner must make a reassessment of the employer’s final liability disregarding the excluded wages for working out the liability. The Administration Act, sections 18 and 21 and part 4, division 2 apply for the reassessment and the refund of any excess tax paid by the employer. In this section— excluded wages means wages— paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and that are taxable wages under the pre-amended Act and are not taxable wages under the amended Act. s 140 ins 2010 No. 11 s 101 (sec.140-ssec.1) This section applies if— excluded wages are paid or payable by an employer; and before 21 July 2010, the employer lodges a final return including all taxable wages under the pre-amended Act paid or payable by the employer for the final period. (sec.140-ssec.2) The employer may lodge a written application for a reassessment. (sec.140-ssec.3) If the employer lodges an application under subsection (2), the commissioner must make a reassessment of the employer’s final liability disregarding the excluded wages for working out the liability. The Administration Act, sections 18 and 21 and part 4, division 2 apply for the reassessment and the refund of any excess tax paid by the employer. (sec.140-ssec.4) In this section— excluded wages means wages— paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and that are taxable wages under the pre-amended Act and are not taxable wages under the amended Act. - (a) excluded wages are paid or payable by an employer; and - (b) before 21 July 2010, the employer lodges a final return including all taxable wages under the pre-amended Act paid or payable by the employer for the final period. - (a) paid or payable by an employer on or after 1 July 2009 but before 1 July 2010; and - (b) that are taxable wages under the pre-amended Act and are not taxable wages under the amended Act.