sec.18Meaning of calculation day

### sec.18 Meaning of calculation day For working out the employer’s fixed periodic deduction for a periodic return period in a financial year, each of the following days in the year is a calculation day — 1 July; the day the employer is first registered, or required to register, as an employer under part 3 , division 1 ; the first day of a periodic return period during which the employer pays, or is liable to pay, interstate wages, if the employer’s periodic deduction for the preceding periodic return period was, under section 20 (2) , the actual periodic deduction for the employer for the period; the last day of a periodic return period during which a significant wage change happens for the employer; the day a determination by the commissioner of the employer’s fixed periodic deduction under section 21 ceases to have effect, if the commissioner does not make a further determination of the deduction; the day a change to the employer’s periodic return period takes effect under section 60 . s 18 ins 2004 No. 46 s 10 amd 2009 No. 19 s 57 - (a) 1 July; - (b) the day the employer is first registered, or required to register, as an employer under part 3 , division 1 ; - (c) the first day of a periodic return period during which the employer pays, or is liable to pay, interstate wages, if the employer’s periodic deduction for the preceding periodic return period was, under section 20 (2) , the actual periodic deduction for the employer for the period; - (d) the last day of a periodic return period during which a significant wage change happens for the employer; - (e) the day a determination by the commissioner of the employer’s fixed periodic deduction under section 21 ceases to have effect, if the commissioner does not make a further determination of the deduction; - (f) the day a change to the employer’s periodic return period takes effect under section 60 .