sec.43JAmount of annual levy liability

### sec.43J Amount of annual levy liability The employer’s liability ( annual levy liability ) for the mental health levy for the financial year is— the employer’s annual levy adjustment amount for the year, if— the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or the employer’s annual levy amount for the year, if the employer (or if the employer is the DGE of a group, each group member) was not required under section 59 to lodge a periodic return during the year. The amount of an employer’s annual levy liability would be the annual levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year. Subsection (1) applies subject to subsections (3) to (7) . Subsection (4) applies if— the employer is not a group member on 30 June in the financial year; and under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by the employer during the final period ( final levy return wages ). For working out the employer’s annual levy liability for the financial year— the final levy return wages are not included in the wages paid or payable for the financial year; and the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the employer’s combined periodic liability for the financial year; and the employer is taken not to have paid, or been liable to pay, wages for the days in the final period on which the employer paid, or was liable to pay, the final levy return wages. Subsection (6) applies if— the employer is the DGE for a group on 30 June in the financial year; and under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by a person during the final period ( final levy return wages ). For working out the DGE’s annual levy liability for the financial year— the final levy return wages are not included in the wages paid or payable by members of the group for the financial year; and the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the DGE’s combined periodic liability for the financial year; and the person mentioned in subsection (5) (c) is taken not to have paid, or been liable to pay, taxable wages or interstate wages, or taxable wages and interstate wages, as a member of the group for the days in the final period on which the person paid, or was liable to pay, the final levy return wages. Subsections (2) to (6) do not apply in relation to a final period during the financial year if— the commissioner makes an original assessment of the employer’s annual levy liability, other than under the Administration Act , section 14 (a) ; and the employer is not a group member on 30 June in the year; and the employer was not a group member during the final period; and the employer’s annual levy liability would be greater if the final levy return wages and final levy return liability for the final period were not included. Under section 30 (1) (a) of the Administration Act , an employer’s annual levy liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual levy liability. s 43J ins 2022 No. 14 s 85 amd 2022 No. 30 s 40 (sec.43J-ssec.1) The employer’s liability ( annual levy liability ) for the mental health levy for the financial year is— the employer’s annual levy adjustment amount for the year, if— the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or the employer’s annual levy amount for the year, if the employer (or if the employer is the DGE of a group, each group member) was not required under section 59 to lodge a periodic return during the year. The amount of an employer’s annual levy liability would be the annual levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year. (sec.43J-ssec.2) Subsection (1) applies subject to subsections (3) to (7) . (sec.43J-ssec.3) Subsection (4) applies if— the employer is not a group member on 30 June in the financial year; and under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by the employer during the final period ( final levy return wages ). (sec.43J-ssec.4) For working out the employer’s annual levy liability for the financial year— the final levy return wages are not included in the wages paid or payable for the financial year; and the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the employer’s combined periodic liability for the financial year; and the employer is taken not to have paid, or been liable to pay, wages for the days in the final period on which the employer paid, or was liable to pay, the final levy return wages. (sec.43J-ssec.5) Subsection (6) applies if— the employer is the DGE for a group on 30 June in the financial year; and under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by a person during the final period ( final levy return wages ). (sec.43J-ssec.6) For working out the DGE’s annual levy liability for the financial year— the final levy return wages are not included in the wages paid or payable by members of the group for the financial year; and the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the DGE’s combined periodic liability for the financial year; and the person mentioned in subsection (5) (c) is taken not to have paid, or been liable to pay, taxable wages or interstate wages, or taxable wages and interstate wages, as a member of the group for the days in the final period on which the person paid, or was liable to pay, the final levy return wages. (sec.43J-ssec.7) Subsections (2) to (6) do not apply in relation to a final period during the financial year if— the commissioner makes an original assessment of the employer’s annual levy liability, other than under the Administration Act , section 14 (a) ; and the employer is not a group member on 30 June in the year; and the employer was not a group member during the final period; and the employer’s annual levy liability would be greater if the final levy return wages and final levy return liability for the final period were not included. Under section 30 (1) (a) of the Administration Act , an employer’s annual levy liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year. An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual levy liability. - (a) the employer’s annual levy adjustment amount for the year, if— (i) the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and (ii) the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or - (i) the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and - (ii) the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or - (b) the employer’s annual levy amount for the year, if the employer (or if the employer is the DGE of a group, each group member) was not required under section 59 to lodge a periodic return during the year. Example for paragraph (b) — The amount of an employer’s annual levy liability would be the annual levy amount if the employer was exempt, under a certificate issued by the commissioner under section 62 , from lodging periodic returns during the financial year. - (i) the employer (or if the employer is the DGE of a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the year; and - (ii) the employer’s annual levy amount for the year is greater than the employer’s combined periodic liability for the year; or - (a) the employer is not a group member on 30 June in the financial year; and - (b) under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and - (c) the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by the employer during the final period ( final levy return wages ). - (a) the final levy return wages are not included in the wages paid or payable for the financial year; and - (b) the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the employer’s combined periodic liability for the financial year; and - (c) the employer is taken not to have paid, or been liable to pay, wages for the days in the final period on which the employer paid, or was liable to pay, the final levy return wages. - (a) the employer is the DGE for a group on 30 June in the financial year; and - (b) under section 64 (2) or (5) , a person lodged, or was required to lodge, a final return for a final period during the financial year stating the person’s final levy liability or final levy refund amount for the final period; and - (c) the stated final levy liability or final levy refund amount was calculated wholly or partly with reference to wages paid or payable by a person during the final period ( final levy return wages ). - (a) the final levy return wages are not included in the wages paid or payable by members of the group for the financial year; and - (b) the part of the periodic levy liability amount attributable to the final levy return wages (the final levy return liability ) is not included in the DGE’s combined periodic liability for the financial year; and - (c) the person mentioned in subsection (5) (c) is taken not to have paid, or been liable to pay, taxable wages or interstate wages, or taxable wages and interstate wages, as a member of the group for the days in the final period on which the person paid, or was liable to pay, the final levy return wages. - (a) the commissioner makes an original assessment of the employer’s annual levy liability, other than under the Administration Act , section 14 (a) ; and - (b) the employer is not a group member on 30 June in the year; and - (c) the employer was not a group member during the final period; and - (d) the employer’s annual levy liability would be greater if the final levy return wages and final levy return liability for the final period were not included. - 1 Under section 30 (1) (a) of the Administration Act , an employer’s annual levy liability for a financial year must be paid on the date the employer is required to lodge an annual return for the financial year. - 2 An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of annual levy liability.