sec.53Application for registration

### sec.53 Application for registration An employer who is not already registered as an employer under this division and who meets the criteria for registration must, within 7 days after the end of the month during which the employer meets the criteria, give the commissioner an application for registration as an employer. Maximum penalty—100 penalty units. The application must be made in the approved form. If— the commissioner cancels the registration of a person as an employer in a financial year; and the person subsequently pays or is liable to pay taxable wages (otherwise than as a member of a group) during the financial year; the person may give the commissioner an application, in the approved form, for registration as an employer, even though the person is not required under subsection (1) to apply for registration as an employer. If an employer applies under subsection (1) or (3) for registration as an employer, the commissioner must register the employer. s 53 amd 1975 No. 80 s 10 ; 1976 No. 77 s 6 ; 1977 No. 59 s 4 ; 1979 No. 54 s 9 ; 1980 No. 54 s 5 ; 1982 No. 64 s 5 ; 1984 No. 4 s 9 (retro); 1984 No. 107 s 6 ; 1985 No. 100 s 8 ; 1986 No. 50 s 6 ; 1988 No. 99 s 6 ; 1990 No. 22 s 8 (retro); 1991 No. 74 s 6 ; 1992 No. 54 s 6 ; 1995 No. 28 s 9 ; 1995 No. 57 s 4 sch 1 ; 1996 No. 48 s 8 ; 1997 No. 43 s 17 ; 2004 No. 46 s 19 (sec.53-ssec.1) An employer who is not already registered as an employer under this division and who meets the criteria for registration must, within 7 days after the end of the month during which the employer meets the criteria, give the commissioner an application for registration as an employer. Maximum penalty—100 penalty units. (sec.53-ssec.2) The application must be made in the approved form. (sec.53-ssec.3) If— the commissioner cancels the registration of a person as an employer in a financial year; and the person subsequently pays or is liable to pay taxable wages (otherwise than as a member of a group) during the financial year; the person may give the commissioner an application, in the approved form, for registration as an employer, even though the person is not required under subsection (1) to apply for registration as an employer. (sec.53-ssec.4) If an employer applies under subsection (1) or (3) for registration as an employer, the commissioner must register the employer. - (a) the commissioner cancels the registration of a person as an employer in a financial year; and - (b) the person subsequently pays or is liable to pay taxable wages (otherwise than as a member of a group) during the financial year;