QLDIn ForceAct
Payroll Tax Act 1971
sec.55Notice of registration
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### sec.55 Notice of registration
On registration of a person as an employer, the commissioner must give written notice to the person of the registration.
The notice must state each of the following—
the date of registration;
the types of reassessments the employer is required or permitted to make;
whether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.
s 55 ins 2004 No. 46 s 20
(sec.55-ssec.1) On registration of a person as an employer, the commissioner must give written notice to the person of the registration.
(sec.55-ssec.2) The notice must state each of the following— the date of registration; the types of reassessments the employer is required or permitted to make; whether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.
- (a) the date of registration;
- (b) the types of reassessments the employer is required or permitted to make;
- (c) whether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.