sec.150Notification requirements for groups in January 2023

### sec.150 Notification requirements for groups in January 2023 An employer who is a non-DGE group member on 1 January 2023 must, on or before 9 January 2023, give the following information to the DGE for the group— the employer’s name and ABN; an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the period from 1 January to 30 June 2023. An employer who is the DGE for a group on 9 January 2023 must, on or before 30 January 2023, give the following information to each employer who was a non-DGE group member on 1 January 2023— an estimate of the total amount of the taxable wages that will be payable by all group members for the period from 1 January to 30 June 2023; an estimate of the total amount of the interstate wages that will be payable by all group members for the period from 1 January to 30 June 2023. The information given under subsection (2) may be determined from the information received under subsection (1) . A person must not fail, without reasonable excuse, to comply with subsection (1) or (2) . Maximum penalty—100 penalty units. s 150 ins 2022 No. 30 s 68 (sec.150-ssec.1) An employer who is a non-DGE group member on 1 January 2023 must, on or before 9 January 2023, give the following information to the DGE for the group— the employer’s name and ABN; an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the period from 1 January to 30 June 2023. (sec.150-ssec.2) An employer who is the DGE for a group on 9 January 2023 must, on or before 30 January 2023, give the following information to each employer who was a non-DGE group member on 1 January 2023— an estimate of the total amount of the taxable wages that will be payable by all group members for the period from 1 January to 30 June 2023; an estimate of the total amount of the interstate wages that will be payable by all group members for the period from 1 January to 30 June 2023. (sec.150-ssec.3) The information given under subsection (2) may be determined from the information received under subsection (1) . (sec.150-ssec.4) A person must not fail, without reasonable excuse, to comply with subsection (1) or (2) . Maximum penalty—100 penalty units. - (a) the employer’s name and ABN; - (b) an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the period from 1 January to 30 June 2023. - (a) an estimate of the total amount of the taxable wages that will be payable by all group members for the period from 1 January to 30 June 2023; - (b) an estimate of the total amount of the interstate wages that will be payable by all group members for the period from 1 January to 30 June 2023.