sec.38Amount of final liability

### sec.38 Amount of final liability The employer’s liability ( final liability ) for payroll tax for a final period is— the employer’s final adjustment amount for the period, if— either— the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or the employer’s final payroll tax amount for the period, if— the employer was not required under section 59 to lodge a periodic return during the period; and paragraph (a) does not apply. The amount of an employer’s final liability would be the final payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period. However, subsection (3) applies if— the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year. If this subsection applies, for working out the employer’s final liability for the final period, the commissioner may treat the employer— if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period. Under section 30 (1) (a) of the Administration Act , an employer’s final liability for a final period must be paid on the date the employer is required to lodge a final return for the final period. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final liability. s 38 prev s 38 amd 1985 No. 100 s 12 om 2004 No. 46 s 29 pres s 38 ins 2004 No. 46 s 17 amd 2009 No. 19 s 73 (sec.38-ssec.1) The employer’s liability ( final liability ) for payroll tax for a final period is— the employer’s final adjustment amount for the period, if— either— the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or the employer’s final payroll tax amount for the period, if— the employer was not required under section 59 to lodge a periodic return during the period; and paragraph (a) does not apply. The amount of an employer’s final liability would be the final payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period. (sec.38-ssec.2) However, subsection (3) applies if— the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year. (sec.38-ssec.3) If this subsection applies, for working out the employer’s final liability for the final period, the commissioner may treat the employer— if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period. Under section 30 (1) (a) of the Administration Act , an employer’s final liability for a final period must be paid on the date the employer is required to lodge a final return for the final period. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final liability. - (a) the employer’s final adjustment amount for the period, if— (i) either— (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and (ii) the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or - (i) either— (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and - (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or - (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and - (ii) the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or - (b) the employer’s final payroll tax amount for the period, if— (i) the employer was not required under section 59 to lodge a periodic return during the period; and (ii) paragraph (a) does not apply. Example for paragraph (b) — The amount of an employer’s final liability would be the final payroll tax amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the final period. - (i) the employer was not required under section 59 to lodge a periodic return during the period; and - (ii) paragraph (a) does not apply. - (i) either— (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and - (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or - (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and - (ii) the employer’s final payroll tax amount for the period is greater than the employer’s periodic liability amount for the final period; or - (A) the employer lodged, or was required under section 59 to lodge, a periodic return during the period; or - (B) after the last day of the final period, the employer will be required under section 59 to lodge a periodic return for a periodic return period that is wholly or partly within the final period; and - (i) the employer was not required under section 59 to lodge a periodic return during the period; and - (ii) paragraph (a) does not apply. - (a) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and - (b) the employer satisfies the commissioner that, because of the nature of the employer’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the employer fluctuate with different periods of the financial year. - (a) if the employer has conducted the employer’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or - (b) if the employer has conducted the employer’s trade or business in Australia during part only of the final period—as an employer during that part of the final period.