sec.43NAmount of final levy liability

### sec.43N Amount of final levy liability This section states the employer’s liability ( final levy liability ) for the mental health levy for the final period. The employer’s final levy liability for the final period is the employer’s final levy adjustment amount for the period if— either— the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or after the last day of the final period— if the employer is not a member of a group—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; or if the employer is the DGE for a group—the group member whose status has changed 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 levy amount for the period is greater than the employer’s periodic levy liability amount for the final period. The employer’s final levy liability for the final period is the employer’s final levy amount for the period, if— the employer (or if the employer is the DGE for a group, each group member) was not required under section 59 to lodge a periodic return during the period; and subsection (2) does not apply. The amount of an employer’s final levy liability would be the final levy 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 (5) applies if— for an employer who is not a member of a group— 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; or for an employer who is the DGE for a group— the group member whose status has changed 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 group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year. For working out the employer’s final levy liability for the final period, the commissioner may— for an employer who is not a member of a group, 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; or for an employer who is the DGE for a group, treat the group member whose status has changed— if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or if the group member has conducted the member’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 levy 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 levy liability. s 43N ins 2022 No. 14 s 85 (sec.43N-ssec.1) This section states the employer’s liability ( final levy liability ) for the mental health levy for the final period. (sec.43N-ssec.2) The employer’s final levy liability for the final period is the employer’s final levy adjustment amount for the period if— either— the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or after the last day of the final period— if the employer is not a member of a group—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; or if the employer is the DGE for a group—the group member whose status has changed 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 levy amount for the period is greater than the employer’s periodic levy liability amount for the final period. (sec.43N-ssec.3) The employer’s final levy liability for the final period is the employer’s final levy amount for the period, if— the employer (or if the employer is the DGE for a group, each group member) was not required under section 59 to lodge a periodic return during the period; and subsection (2) does not apply. The amount of an employer’s final levy liability would be the final levy 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.43N-ssec.4) However, subsection (5) applies if— for an employer who is not a member of a group— 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; or for an employer who is the DGE for a group— the group member whose status has changed 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 group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year. (sec.43N-ssec.5) For working out the employer’s final levy liability for the final period, the commissioner may— for an employer who is not a member of a group, 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; or for an employer who is the DGE for a group, treat the group member whose status has changed— if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or if the group member has conducted the member’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 levy 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 levy liability. - (a) either— (i) the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or (ii) after the last day of the final period— (A) if the employer is not a member of a group—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; or (B) if the employer is the DGE for a group—the group member whose status has changed 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 (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or - (ii) after the last day of the final period— (A) if the employer is not a member of a group—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; or (B) if the employer is the DGE for a group—the group member whose status has changed 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) if the employer is not a member of a group—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; or - (B) if the employer is the DGE for a group—the group member whose status has changed 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 - (b) the employer’s final levy amount for the period is greater than the employer’s periodic levy liability amount for the final period. - (i) the employer (or if the employer is the DGE for a group, a group member) lodged, or was required under section 59 to lodge, a periodic return during the period; or - (ii) after the last day of the final period— (A) if the employer is not a member of a group—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; or (B) if the employer is the DGE for a group—the group member whose status has changed 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) if the employer is not a member of a group—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; or - (B) if the employer is the DGE for a group—the group member whose status has changed 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) if the employer is not a member of a group—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; or - (B) if the employer is the DGE for a group—the group member whose status has changed 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 (or if the employer is the DGE for a group, each group member) was not required under section 59 to lodge a periodic return during the period; and - (b) subsection (2) does not apply. - (a) for an employer who is not a member of a group— (i) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and (ii) 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; or - (i) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and - (ii) 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; or - (b) for an employer who is the DGE for a group— (i) the group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and (ii) the employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year. - (i) the group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and - (ii) the employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year. - (i) the employer did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and - (ii) 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; or - (i) the group member whose status has changed did not pay and was not liable to pay taxable wages or interstate wages for any part of the final period; and - (ii) the employer satisfies the commissioner that, because of the nature of the group member’s trade or business, the taxable wages and interstate wages, if any, paid or payable by the group member fluctuate with different periods of the financial year. - (a) for an employer who is not a member of a group, treat the employer— (i) 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 (ii) 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; or - (i) 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 - (ii) 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; or - (b) for an employer who is the DGE for a group, treat the group member whose status has changed— (i) if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or (ii) if the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period. - (i) if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or - (ii) if the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period. - (i) 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 - (ii) 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; or - (i) if the group member has conducted the member’s trade or business in Australia during the whole of the final period—as an employer throughout the final period; or - (ii) if the group member has conducted the member’s trade or business in Australia during part only of the final period—as an employer during that part of the final period. - 1 Under section 30 (1) (a) of the Administration Act , an employer’s final levy liability for a final period must be paid on the date the employer is required to lodge a final return for the final period. - 2 An employer may be required, under the Administration Act , to include assessed interest or penalty tax in an assessment of final levy liability.