sec.21Determination by commissioner of fixed periodic deduction

### sec.21 Determination by commissioner of fixed periodic deduction The commissioner may, by written notice given to the employer, determine the amount of the employer’s fixed periodic deduction for a periodic return period, if the employer— either— pays, or is liable to pay, taxable wages and interstate wages for the period; or is a previous interstate wage payer within the meaning of section 20 ; and is not a group member. Subsection (1) does not apply for the last periodic return period of a financial year for the employer. The determination must state the periodic return periods to which it applies. The determination may apply for a periodic return period starting before or after, or the periodic return period in which, the determination is made. The commissioner may, at any time by written notice given to the employer, revoke a determination made under subsection (1) with effect from the first day of the periodic return period stated in the notice. The periodic return period stated in a notice under subsection (4) may be before or after, or the same periodic return period as, the periodic return period in which the notice is given but may not be before the date of the determination being revoked. s 21 (prev s 9A) ins 1975 No. 80 s 6 amd 1976 No. 77 s 3 ; 1977 No. 59 s 2 ; 1979 No. 54 s 4 (b) renum 1979 No. 54 s 4 (a) amd 1979 No. 54 s 5 ; 1980 No. 54 s 3 ; 1982 No. 64 s 3 ; 1984 No. 4 s 6 (retro); 1984 No. 107 s 4 ; 1985 No. 100 s 5 ; 1986 No. 50 s 4 ; 1988 No. 99 s 4 ; 1990 No. 22 s 5 (retro); 1991 No. 74 s 4 ; 1992 No. 54 s 4 ; 1995 No. 28 s 7 ; 1995 No. 57 s 4 sch 1 ; 1996 No. 48 s 6 ; 1997 No. 43 s 15 ; 1999 No. 49 s 38 sch sub 2004 No. 46 s 11 amd 2009 No. 19 s 59 (sec.21-ssec.1) The commissioner may, by written notice given to the employer, determine the amount of the employer’s fixed periodic deduction for a periodic return period, if the employer— either— pays, or is liable to pay, taxable wages and interstate wages for the period; or is a previous interstate wage payer within the meaning of section 20 ; and is not a group member. (sec.21-ssec.1A) Subsection (1) does not apply for the last periodic return period of a financial year for the employer. (sec.21-ssec.2) The determination must state the periodic return periods to which it applies. (sec.21-ssec.3) The determination may apply for a periodic return period starting before or after, or the periodic return period in which, the determination is made. (sec.21-ssec.4) The commissioner may, at any time by written notice given to the employer, revoke a determination made under subsection (1) with effect from the first day of the periodic return period stated in the notice. (sec.21-ssec.5) The periodic return period stated in a notice under subsection (4) may be before or after, or the same periodic return period as, the periodic return period in which the notice is given but may not be before the date of the determination being revoked. - (a) either— (i) pays, or is liable to pay, taxable wages and interstate wages for the period; or (ii) is a previous interstate wage payer within the meaning of section 20 ; and - (i) pays, or is liable to pay, taxable wages and interstate wages for the period; or - (ii) is a previous interstate wage payer within the meaning of section 20 ; and - (b) is not a group member. - (i) pays, or is liable to pay, taxable wages and interstate wages for the period; or - (ii) is a previous interstate wage payer within the meaning of section 20 ; and