sec.148GAdditional information required for particular annual returns

### sec.148G Additional information required for particular annual returns This section applies in relation to an annual return for the transitional financial year if a provision under subdivision 2, or the repealed Payroll Tax (Transitional) Regulation 2022 , part 2, applies for working out the annual deduction for the taxable wages the subject of the annual return. In addition to the requirements under section 63 (3) , the return must also state— if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the designated period for the DGE occurring in the second half of the transitional financial year; or for another employer—the wages that were paid or payable by the employer for the second half of the transitional financial year, other than wages that were included, or required to be included, in a final return for a final period for the employer during the financial year. In this section— relevant group employer , for the designated period for the DGE for a group in the transitional financial year, means an employer who was a member of the group for all or part of the designated period. s 148G ins 2023 No. 18 s 29 (sec.148G-ssec.1) This section applies in relation to an annual return for the transitional financial year if a provision under subdivision 2, or the repealed Payroll Tax (Transitional) Regulation 2022 , part 2, applies for working out the annual deduction for the taxable wages the subject of the annual return. (sec.148G-ssec.2) In addition to the requirements under section 63 (3) , the return must also state— if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the designated period for the DGE occurring in the second half of the transitional financial year; or for another employer—the wages that were paid or payable by the employer for the second half of the transitional financial year, other than wages that were included, or required to be included, in a final return for a final period for the employer during the financial year. (sec.148G-ssec.3) In this section— relevant group employer , for the designated period for the DGE for a group in the transitional financial year, means an employer who was a member of the group for all or part of the designated period. - (a) if the employer is the DGE for a group—the wages that were paid or payable by each relevant group employer as a member of the group for the part of the designated period for the DGE occurring in the second half of the transitional financial year; or - (b) for another employer—the wages that were paid or payable by the employer for the second half of the transitional financial year, other than wages that were included, or required to be included, in a final return for a final period for the employer during the financial year.