QLDIn ForceAct
Payroll Tax Act 1971
sec.43GApplication of division
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### sec.43G Application of division
This division applies to an employer who is required, under section 63 , to lodge an annual return for a financial year if the employer—
is not a member of a group on 30 June in the year; or
is the DGE for a group on 30 June in the year.
s 43G ins 2022 No. 14 s 85
- (a) is not a member of a group on 30 June in the year; or
- (b) is the DGE for a group on 30 June in the year.